2005 Idaho Code - 63-3051 — PROPERTY SUBJECT TO LIEN

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3051.  PROPERTY SUBJECT TO LIEN. If any person liable to pay any tax
neglects or refuses to pay the same after demand, the amount of such tax,
including any interest, penalty, additional amount, or addition to such tax,
together with any costs that may accrue in addition thereto, shall be a lien
in favor of the state of Idaho upon all property and rights to property,
whether real or personal, belonging to such person or acquired afterwards and
before the lien expires. Such lien shall not be valid as against any mortgagee
or other lienholder, pledgee, secured party, purchaser, or judgment lienor
until notice thereof has been filed in the office of the secretary of state in
the form and manner provided in chapter 19, title 45, Idaho Code.