2005 Idaho Code - 72-1360A — COLLECTION OF LIEN AMOUNTS

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1360A.  COLLECTION OF LIEN AMOUNTS. (1) In addition to all other
remedies or actions provided by this chapter, it shall be lawful for the
director or his agent to collect any amounts secured by liens created pursuant
to this chapter by seizure and sale of the property of any person liable for
such amounts who fails to pay the same within thirty (30) days from the
mailing of notice and demand for payment thereof.
    (2)  Property exempt from seizure shall be the same property as is exempt
from execution under the provisions of chapter 6, title 11, Idaho Code.
    (3)  In exercising his authority under subsection (1) of this section, the
director may levy, or by his warrant, authorize any of his representatives, a
sheriff or deputy to levy upon, seize and sell any nonexempt property
belonging to any person liable for the amounts secured by the lien.
    (4)  When a warrant is issued by the department for the collection of any
amount due pursuant to a lien authorized by this chapter, it shall be directed
to any authorized representative of the department, or to any sheriff or
deputy, and any such warrant shall have the same force and effect as a writ of
execution. It may be levied and sale made pursuant to it in the same manner
and with the same force and effect as a levy and sale pursuant to a writ of
execution. Upon the completion of his services pursuant to said warrant, the
sheriff or deputy shall receive the same fees and expenses as are provided by
law for services related to a writ of execution. All such fees and expenses
shall be an obligation of the person liable for the amounts due and shall be
collected from such person by virtue of the warrant. Any warrant issued by the
director shall contain, at a minimum, the name and address of the liable
person; the nature of the underlying liability; the date the liability was
incurred; the amount of the liability secured by the lien; the amount of any
penalty, interest or other amount due under the lien; and the interest rate on
the lien.
    (5)  Whenever any property that is seized and sold by virtue of the
foregoing provisions is not sufficient to satisfy the claim of the state for
which seizure is made, any other property subject to seizure shall be seized
and sold until the amount due from such person, together with all expenses, is
fully paid.
    (6)  All persons are required, on demand of a representative of the
department, a sheriff or deputy acting pursuant to this chapter, to produce
all documentary evidence and statements relating to the property or rights in
the property subject to seizure.