(1) When a notice of lien is filed, the state lien is perfected in all of the existing and after-acquired property of the debtor, both real and personal, tangible and intangible, to which the lien attaches pursuant to the relevant provisions of chapter 6 of title 45, title 63, chapter 13 of title 72, chapter 12 of title 7, or chapter 2 of title 56, Idaho Code.
(2)  As to personal property, the perfected lien shall have the same priority as a security interest which becomes perfected under chapter 9, title 28, Idaho Code, at the same time the notice of lien is filed.
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Terms Used In Idaho Code 45-1905

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(3)  As to real property, the perfected lien shall have the same priority as a mortgage which is recorded at the same time the notice of lien is filed.
(4)  Nothing herein limits the authority of the state tax commission to subordinate its lien to another lien in the manner provided by section 63-3055, Idaho Code.