Idaho Code § 25-132
This is the official text of Idaho Code § 25-132, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.
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25-132 POWERS OF BOARD TO COLLECT AND CANCEL ASSESSMENT.
Official statutory text
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.
History:
[I.C., sec. 25-132, as added by 1969, ch. 156, sec. 5, p. 484; am. 1983, ch. 123, sec. 2, p. 319.]
History:
[I.C., sec. 25-132, as added by 1969, ch. 156, sec. 5, p. 484; am. 1983, ch. 123, sec. 2, p. 319.]
Status: in_force · Read it on the official government site
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