2016 Idaho Statutes
Title 38 - FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS
Chapter 5 - SEEDING OF BURNED AREAS
Section 38-506 - ABATEMENT OF COSTS AS TAX.

38-506. Abatement of costs as tax. Whenever the county board has, pursuant to the provisions contained in sections 38-501--38-511, [Idaho Code,] seeded any area, such board shall prorate the costs and assess the same against the land so seeded. Any state agencies, departments or bureaus having under their jurisdiction land within such areas belonging to the state are hereby authorized and directed to pay the respective assessment against the land under their jurisdiction. Any assessments against land within such areas and any sums due the county for seed furnished to seed burned over land owned by private individuals shall be assessed against such land and entered on the current tax list of the owner thereof, and the charge shall be collected at the same time and in the same manner as general taxes and the lien thereof shall be a charge of equal priority with general taxes.

History:

[38-506, added 1941, ch. 71, sec. 6, p. 135.]