Idaho § 43-706 - Lien of assessment
Full text of Idaho Idaho Statutes § 43-706 — Lien of assessment, with citation guidance and answers to common questions.
§ 43-706. Lien of assessment
(1) All assessments shall be liens against the property assessed from and after the first Monday in March of any year.
(2) Assessment liens shall be a first lien on the property assessed and shall be superior to the lien of any mortgage or deed of trust, whether prior in time or not.
(3) The lien for the bonds of any series shall be a preferred lien to that of any subsequent series, except as otherwise provided in this title.
(4) The lien shall not be removed until the assessments are paid, the property is sold for the payment thereof, or the assessments are canceled pursuant to section 43-716 or 43-1508 , Idaho Code. Any mortgage or other lien on such assessed property shall, in all cases, be subject to the assessment lien provided in this section. Upon any sale of the property, the purchaser at such sale shall take the property subject to any annual assessment of the district that remains unpaid at the time of the sale.
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 43-706
What does Idaho Statutes § 43-706 cover?
Section 43-706 ("Lien of assessment") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 43-706?
A common citation format is "Idaho Statutes § 43-706" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 43-706 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.