Statutes > Idaho Statutes > TITLE 63 REVENUE AND TAXATION > CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS -- TAXING GROSS EARNINGS > 63-3505 TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.

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

TITLE 63

REVENUE AND TAXATION

CHAPTER 35

COOPERATIVE ELECTRICAL ASSOCIATIONS -- TAXING GROSS EARNINGS

63-3505. Taxes a lien on property of association or producer until paid. 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 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.