Idaho § 38-1515 - Imposition of assessments and provision for late fees

§ 38-1515. Imposition of assessments and provision for late fees

(1) The commission is hereby authorized to levy the following assessments:

(a) For all forest product manufacturers, an amount no greater than fifty cents (50¢) per thousand board feet or the equivalent thereof for all logs harvested in Idaho, measured or processed by a manufacturing entity located in the state of Idaho, regardless of the state in which the logs may have been cut, or cut within Idaho and then distributed to other persons outside of the state.

(b) For all business entities engaged in the harvest or transport of timber, logs, unfinished lumber, chips, sawdust, shavings, or hog fuel in Idaho, a sum no greater than twenty-five dollars ($25.00) per employee, including single, self-employers and the individuals involved in partnerships, as measured by the records of the department of labor during the month of July of the preceding year, or as provided in subsection (2) of this section, provided, however, those business entities engaged solely in the harvest or transport of those exclusions to forest product manufacturers as set forth in subsection (7)(a) through (d) of section 38-1502 , Idaho Code, shall owe no duty or assessment pursuant to this chapter, nor shall any assessment be levied on forest products transported by railroad.

(c) For business entities or persons owning more than ten thousand (10,000) acres of private forest land within the state of Idaho, a sum no greater than ten cents (10¢) per each acre of forest land.

(d) No person, firm, or business entity shall be liable for assessments pursuant to this chapter in more than one (1) of the categories described in this section. In the event that a person, firm, or business entity qualifies to pay more than one (1) assessment as described herein, then the greater of the assessments shall be assessed, due, and payable.

(2) In collecting assessments due the commission, the commission is authorized to cooperate with and coordinate its actions to collect assessments with the various efforts of the Idaho board of scaling practices, the state tax commission, the department of labor, the transportation department, and the department of lands to either collect assessments or taxes due pursuant to the provisions of this chapter or to identify those who may owe assessments pursuant to the provisions of this chapter.

(3) An assessment levied pursuant to this chapter shall be based on data compiled from the base year. The assessment shall be set by the commission no later than January 1 of the assessment year. The commission shall mail notice of the assessment no later than the last day of the fourth week of May of the assessment year to the last known address of each financial supporter. Assessments shall not be reduced for financial supporters who cease business during an assessment year.

(4) Financial supporters may pay assessments in either one (1) full payment due thirty (30) days after the date the notice of assessment is mailed or in four (4) equal payments with payment in full due by December 31 of the assessment year.

(5) A payment in full or a quarterly payment that is not received within thirty (30) days of the date the notice of assessment is mailed shall result in the account being considered delinquent. Delinquent accounts shall accrue a one percent (1%) interest per calendar month on the balance due. Such interest shall begin to accrue thirty-one (31) calendar days after the date the notice of assessment was mailed. Any person, firm, or business that fails to make a payment may be subject to a late payment penalty that shall not exceed fifteen percent (15%) per annum on the amount due. The commission shall be entitled to recover all costs, fees, and reasonable attorney’s fees incurred in the collection of the tax and penalty provided for in this chapter.

(6) The commission may establish a policy and schedule for checks that are returned due to insufficient funds. The policy and schedule shall be made available to the public pursuant to chapter 1, title 74 , Idaho Code.

[38-1515, added 1992, ch. 163, sec. 1, p. 522; am. 1995, ch. 255, sec. 3, p. 836; am. 1997, ch. 260, sec. 2, p. 743; am. 2003, ch. 101, sec. 2, p. 320; am. 2014, ch. 102, sec. 3, p. 302; am. 2026, ch. 8, sec. 4, p. 61.]