Idaho Code
Idaho Code § 31-906 (2026)
Liens for state taxes not released.
✓ current as of May 2026
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Liens for state taxes not released.
This act shall not be construed as authorizing the board of county commissioners or the district court to release or discharge any lands from the lien of taxes levied thereon for state purposes unless the amount due the state has been paid by the county.
Notes of Decisions
Cited in 1
case, 1974–1974 · leading case: Simplot v. Simplot, 526 P.2d 844 (Idaho 1974).
Simplot v. Simplot, 526 P.2d 844 (Idaho 1974). “§ 31-903 and § 31-906.]" [11] The right to preserve separate property was acknowledged in the Malone case.”
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