Idaho § 45-1905 - Effect of notice - Priority
Full text of Idaho Idaho Statutes § 45-1905 — Effect of notice - Priority, with citation guidance and answers to common questions.
§ 45-1905. Effect of notice - Priority
(1) When a notice of lien is filed, the state lien is perfected in all of the existing and after-acquired property of the debtor, both real and personal, tangible and intangible, to which the lien attaches pursuant to the relevant provisions of chapter 6 of title 45 , title 63 , chapter 13 of title 72 , chapter 12 of title 7 , or chapter 2 of title 56 , Idaho Code.
(2) As to personal property, the perfected lien shall have the same priority as a security interest which becomes perfected under chapter 9, title 28 , Idaho Code, at the same time the notice of lien is filed.
(3) As to real property, the perfected lien shall have the same priority as a mortgage which is recorded at the same time the notice of lien is filed.
(4) Nothing herein limits the authority of the state tax commission to subordinate its lien to another lien in the manner provided by section 63-3055 , Idaho Code.
[45-1905, added 1997, ch. 205, sec. 1, p. 609; am. 1999, ch. 51, sec. 29, p. 129.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 45-1905
What does Idaho Statutes § 45-1905 cover?
Section 45-1905 ("Effect of notice - Priority") 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 § 45-1905?
A common citation format is "Idaho Statutes § 45-1905" (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 § 45-1905 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.