Idaho State Statutes - Idaho Attorney Directory

DISEASE AND ANIMAL DAMAGE CONTROL TAX LEVY AND FEES ON CATTLE,
HORSES, AND MULES. (a) There is hereby imposed upon cattle, horses, and mules
in the state of Idaho a fee of twenty-two cents (22¢) per head. Said fee shall
be collected at the time of every brand inspection when a charge for brand
inspection is made as required by law. Such fee when collected shall be paid
by the person paying the charge for brand inspection and shall be used by the
Idaho department of agriculture for livestock disease control. The state brand
inspector shall collect said fees in addition to, at the same time and in the
same manner as the fee collected for brand inspection. The fees so collected
shall be deposited as provided in section 25-233, Idaho Code.
(b) In addition to the fee imposed in subsection (a) above, there is
hereby imposed an additional fee of not to exceed five cents (5¢) per head
upon the same livestock subject to the fee required in subsection (a). The
amount of the additional fee shall be fixed by order of the state brand board
upon the written recommendation of the Idaho cattle association. The fees
collected under the provisions of this subsection (b) shall be deposited in
the sheep commission account, and the board of sheep commissioners shall
quarterly transmit the proper share of such moneys to the board of directors
of each animal damage control district. The provisions of section 67-3525,
Idaho Code, shall not apply to the payment of moneys from the sheep commission
account to the animal damage control districts.
(c) The state brand inspector shall be reimbursed for the reasonable and
necessary expenses incurred for the collections required in this section, in
an amount determined by the administrator of the division of animal
industries, a representative of the Idaho cattle association and the
inspector, but the total of such expense reimbursement for the fees collected
as required in subsections (a) and (b) of this section shall not exceed one
and one-quarter cents (1 1/4¢) per head.

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