Idaho Code

Idaho Code § 72-1360 (2026)

Liens.

✓ current as of May 2026

Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

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.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1963–2023 · leading case: Henderson v. Eclipse Traffic Control & Flagging, Inc., 213 P.3d 718 (Idaho 2009).

Sort: Relevance Newest Treatment

Henderson v. Eclipse Traffic Control & Flagging, Inc., 213 P.3d 718 (Idaho 2009). · cites it 12× “(3) Any overpayment, civil penalty and/or interest which has not been repaid may, in addition to or alternatively to any other method of collection prescribed in this chapter, including the creation of a lien as provided by section 72-1360, Idaho Code, be collected with interest…”

State v. Concrete Processors, Inc., 379 P.2d 89 (Idaho 1963). · cites it 10× “After appeal time had expired, the director, pursuant to I.C. § 72-1360, caused a certificate of contributions due to be filed in Madison County.”

Beale v. State, Dep't of Labor, 79 P.3d 715 (Idaho 2003). · cites it 6× “After the time for appeal had run and the Beales refused to pay the amount due, the Department filed a notice of lien with the Secretary of State on July 13,1999, pursuant to Idaho Code § 72-1360 . The Department then sought to enforce its lien by garnishing the Beales’ bank…”

Idaho Dep't of Labor v. Slonim (Bankr. D. Idaho 2023). · cites it 7× “Idaho Code § 72-1360 permits the filing of a lien for the failure to repay overpayments of unemployment benefits, and specifies interest accrues from the date such lien is filed.”

Garrett v. Cline, 394 P.2d 157 (Idaho 1964). · cites it 4× “Plaintiff seeks to compel defendant, auditor and recorder of Latah County, to accept for filing and recordation instruments designed for creation of tax liens, I.C. § 72-1360, and to issue writs-of execution thereon, without payment of statutory fees.”

— Idaho Code § 72-1360(2) — 1 case

Henderson v. Eclipse Traffic Control & Flagging, Inc., 213 P.3d 718 (Idaho 2009). “(3) Any overpayment, civil penalty and/or interest which has not been repaid may, in addition to or alternatively to any other method of collection prescribed in this chapter, including the creation of a lien as provided by section 72-1360, Idaho Code, be collected with interest…”

— Idaho Code § 72-1360(a) — 1 case

Garrett v. Cline, 394 P.2d 157 (Idaho 1964). “Plaintiff seeks to compel defendant, auditor and recorder of Latah County, to accept for filing and recordation instruments designed for creation of tax liens, I.C. § 72-1360, and to issue writs-of execution thereon, without payment of statutory fees.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.