Idaho § 63-3505 TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID

Idaho Statutes

§ 63-3505 — TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID

Idaho § 63-3505

Title 63REVENUE AND TAXATION

Ch. 35COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS

This text of Idaho § 63-3505 (TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3505 (2026).

Text

All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, owing the same, as of June 15 of each year and shall be discharged only by the payment thereof. In any action to enforce payment of any delinquent taxes due under this chapter, the county prosecuting such action shall be entitled to a judgment for the reasonable costs of prosecuting such action, as well as for the delinquent taxes, penalty and interest.

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All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, owing the same, as of June 15 of each year and shall be discharged only by the payment thereof. In any action to enforce payment of any delinquent taxes due under this chapter, the county prosecuting such action shall be entitled to a judgment for the reasonable costs of prosecuting such action, as well as for the delinquent taxes, penalty and interest.

Legislative History

[63-3505, added 1959, ch. 237, sec. 5, p. 507; am. 1998, ch. 132, sec. 7, p. 490; am. 2007, ch. 143, sec. 5, p. 418; am. 2008, ch. 227, sec. 5, p. 697; am. 2016, ch. 189, sec. 13, p. 521.]