Idaho § 72-1360 - Liens

§ 72-1360. Liens

(1) Upon the failure of any person to pay any amount when due under this chapter, including the failure to repay overpayments as that term is defined in section 72-1369 , Idaho Code, the director may file with the office of the secretary of state, as provided in chapter 19, title 45 , Idaho Code, a notice of lien.

(2) Upon delivery to the secretary of state, the notice of lien shall be filed and maintained in accordance with chapter 19, title 45 , Idaho Code. When such notice is duly filed, all amounts due shall constitute a lien upon the entire interest, legal or equitable, in any property of such person, real or personal, tangible or intangible, not exempt from execution, situated in the state. Such lien may be enforced by the director or by any sheriff of the various counties in the same manner as a judgment of the district court duly docketed and the amount secured by the lien shall bear interest at the rate of one and one-half (1 1/2) times the rate computed for judgments pursuant to section 28-22-104 (2), Idaho Code, in effect on January 1 of the year in which the lien is filed, rounded up to the nearest one-eighth percent (1/8%). The foregoing remedy shall be in addition to all other remedies provided by law. The amount of interest collected pursuant to this section may be compromised at the discretion of the director when such compromise is in the best interest of the department.

(3) In any suit or action involving the title to real or personal property against which the state has a perfected lien, the state shall be made a party to such suit or action.

[72-1360, added 1947, ch. 269, sec. 60, p. 793; am. 1949, ch. 144, sec. 60, p. 252; am. 1963, ch. 316, sec. 5, p. 864; am. 1976, ch. 191, sec. 2, p. 707; am. 1989, ch. 57, sec. 5, p. 82; am. 1997, ch. 205, sec. 6, p. 615; am. 1998, ch. 1, sec. 77, p. 64; am. 2005, ch. 5, sec. 12, p. 22.]