Idaho § 25-132 - Powers of board to collect and cancel assessment
Full text of Idaho Idaho Statutes § 25-132 — Powers of board to collect and cancel assessment, with citation guidance and answers to common questions.
§ 25-132. Powers of board to collect and cancel assessment
The board shall have the power to prosecute in the name of the state of Idaho any suit or action for collection of the assessment provided for in section 25-131 , Idaho Code. The board by order may cancel an assessment which has been delinquent for five (5) years or more, if it determines that: (1) The amount of the assessment is less than one dollar ($1.00) and that further collection effort or expense does not justify the collection thereof, or (2) the assessment is wholly uncollectible.
[I.C., sec. 25-132, as added by 1969, ch. 156, sec. 5, p. 484; am. 1983, ch. 123, sec. 2, p. 319.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 25-132
What does Idaho Statutes § 25-132 cover?
Section 25-132 ("Powers of board to collect and cancel 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 § 25-132?
A common citation format is "Idaho Statutes § 25-132" (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 § 25-132 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.