§ 25-132 — POWERS OF BOARD TO COLLECT AND CANCEL ASSESSMENT

The board shall have the power to prosecute in the name of the state of Idaho any suit or action for collection of the assessment provided for in section 25-131, Idaho Code. The board by order may cancel an assessment which has been delinquent for five (5) years or more, if it determines that: (1) The amount of the assessment is less than one dollar ($1.00) and that further collection effort or expense does not justify the collection thereof, or (2) the assessment is wholly uncollectible.

Legislative History

[I.C., sec. 25-132, as added by 1969, ch. 156, sec. 5, p. 484; am. 1983, ch. 123, sec. 2, p. 319.]