17 chapters · 195 sections in this title.
Idaho Code § 45-1901 Purpose and scope
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45-1901. Purpose and scope. (1) The purpose of this chapter is to provide a system for filing notices of liens in favor of or enforced by the state of Idaho with the office of the secretary of state. (2) The scope of this chapter is limited to liens in the real and personal prope…
Idaho Code § 45-1902 Definitions
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45-1902. Definitions. (1) "Debtor" means a taxpayer or other person against whom there is a final unpaid tax assessment collectible by the state tax commission, a person against whom the department of labor has a lien for a wage claim, unpaid contributions or overpayment of benef…
Idaho Code § 45-1903 Creation of lien — Attachment
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45-1903. Creation of lien — Attachment. Creation and attachment of liens for which notices are filed pursuant to this chapter are governed by the provisions of chapter 6 of title 45, title 63, chapter 13 of title 72, chapter 12 of title 7, and chapter 2 of title 56, Idaho Code.
Idaho Code § 45-1904 Notice of lien — Content — Delivery
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45-1904. Notice of lien — Content — Delivery. (1) The notice of lien shall include: (a) The name and last known address of the debtor; (b) The name and address of the filing agency; (c) The basis for the lien, including, but not limited to, income tax, sales tax, employment secur…
Idaho Code § 45-1905 Effect of notice — Priority
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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 …
Idaho Code § 45-1906 Duration of notice — Lapse — Continuation
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45-1906. Duration of notice — Lapse — Continuation. (1) Except as provided in subsection (2) of this section, a notice of lien is effective for a period of five (5) years from the date of filing, unless sooner released by the filing agency. Effectiveness of the notice of lien lap…
Idaho Code § 45-1907 Amendment of notice of lien
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45-1907. Amendment of notice of lien. (1) The filing agency may amend a notice of lien in any respect by filing a notice of amendment with the secretary of state. (2) The notice of amendment shall identify the notice of lien to which it relates, and it shall include such informat…
Idaho Code § 45-1908 Duty of filing agency to release upon satisfaction
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45-1908. Duty of filing agency to release upon satisfaction. (1) Except as to a state lien for child support delinquency, when a state lien has been satisfied, the filing agency shall, within thirty (30) days after satisfaction, file with the secretary of state a notice of releas…
Idaho Code § 45-1909 Duties of secretary of state
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45-1909. Duties of secretary of state. (1) The secretary of state shall maintain notices of state lien in his information management system in a form that permits them to be reduced to written form. (2) The secretary of state will provide information concerning state liens on the…
Idaho Code § 45-1910 Effective date and transition
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45-1910. Effective date and transition. (1) This chapter shall be in full force and effect for all notices of state lien which are filed on or after July 1, 1998. (2) Except for notices of state lien for child support delinquency, the transition period for filing notices of state…