Statutes > Idaho Statutes > TITLE 63 REVENUE AND TAXATION > CHAPTER 13 MISCELLANEOUS PROVISIONS OF TAX LAW > 63-1314 COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY.

63-1314 COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY.

TITLE 63

REVENUE AND TAXATION

CHAPTER 13

MISCELLANEOUS PROVISIONS OF TAX LAW

63-1314. Costs for professional services to be lien on property. Costs and fees for professional services incurred by the county in the collection of property taxes are a perpetual lien on the property and may be attached to the property taxes, current and delinquent.

Such professional services shall include, but not be limited to, attorney fees and title searches.