2005 Idaho Code - 63-3505 — TAXES A LIEN ON PROPERTY OF ASSOCIATION UNTIL PAID

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 35
                     COOPERATIVE ELECTRICAL ASSOCIATIONS
                           -- TAXING GROSS EARNINGS
    63-3505.  TAXES A LIEN ON PROPERTY OF ASSOCIATION UNTIL PAID. All taxes
due and payable under this act shall be a lien on all property, real and
personal, of the electrical or natural gas association owing the same, as of
June 15th 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 act, 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.