2005 Idaho Code - 25-2505 — ASSESSMENTS -- COLLECTION

                                  TITLE  25
                                   ANIMALS
                                  CHAPTER 25
                              IDAHO HORSE BOARD
    25-2505.  ASSESSMENTS -- COLLECTION. (1) There is hereby levied and
imposed upon all horses an assessment of one dollar ($1.00) per head to be
paid by the owner. The assessment shall increase to three dollars ($3.00) per
head if a referendum held as provided in section 25-2510(1), Idaho Code,
results in a majority vote favoring the three dollar ($3.00) per head
assessment.
    (2)  The assessment levied and imposed in this section shall be collected
on all brand inspections completed on horses in the state of Idaho. Any person
may purchase an Idaho horse board paid assessment card for one hundred dollars
($100) from the Idaho horse board. The paid assessment card shall be evidence
to the state brand board, by and through the state brand inspector or a
designated agent thereof, at the time a brand inspection fee is collected as
provided in section 25-1160, Idaho Code, that the assessment due pursuant to
this section has been paid. A paid assessment card shall be valid for a period
of one (1) year from the date of purchase.
    (3)  The state brand inspector shall collect the assessment in addition
to, at the same time, and in the same manner as the fee charged for state
brand inspections. The assessment so collected belongs to and shall be paid to
the Idaho horse board, either directly or later by remittance together with a
report detailing collection of the assessment. The board shall reimburse the
state brand inspector for the reasonable and necessary expenses incurred for
such collection, in an amount determined by the board and the inspector.