Idaho Statutes Title 25. Animals § 25-2505. Assessments--Collection

(1) There is hereby levied and imposed upon all horses an assessment of one dollar ($1.00) per head to be paid by the owner. The assessment shall increase to three dollars ($3.00) per head if a referendum held as provided in section 25-2510(1), Idaho Code, results in a majority vote favoring the three dollar ($3.00) per head assessment.

(2) The assessment levied and imposed in this section shall be collected on all brand inspections completed on horses in the state of Idaho. Any person may purchase an Idaho horse board paid assessment card for one hundred dollars ($100) from the Idaho horse board. The paid assessment card shall be evidence to the state brand board, by and through the state brand inspector or a designated agent thereof, at the time a brand inspection fee is collected as provided in section 25-1160, Idaho Code, that the assessment due pursuant to this section has been paid. A paid assessment card shall be valid for a period of one (1) year from the date of purchase.

(3) The state brand inspector shall collect the assessment in addition to, at the same time, and in the same manner as the fee charged for state brand inspections. The assessment so collected belongs to and shall be paid to the Idaho horse board, either directly or later by remittance together with a report detailing collection of the assessment. The board shall reimburse the state brand inspector for the reasonable and necessary expenses incurred for such collection, in an amount determined by the board and the inspector.