Idaho State Statutes - Idaho Attorney Directory

Taxes levied
shall become a lien upon the property so assessed from the date of assessment
and shall be due and payable at the same time as other county taxes. The taxes
shall be collected in the same way, except that the tax collector must keep a
separate list or assessment roll of them; and when paid, they must be named in
his receipt to the taxpayer as a separate item. The tax collector shall pay
the taxes collected to the treasurer of the succeeding district, and at the
time of payment must specify to the treasurer receiving them what taxes they
are, take a separate receipt, and keep a separate account for the payment of
taxes. The commissioners shall furnish the tax collector with blanks as are
needed to comply with the provisions of this section.

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