ANIMALS
CHAPTER 2
INSPECTION AND SUPPRESSION OF DISEASES AMONG LIVESTOCK
25-232. 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) of this section, there is hereby imposed an additional fee not to exceed five cents (5¢) per head upon the same livestock subject to the fee required in subsection (a) of this section. 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 shall be deposited in the Idaho sheep and goat health account, and the board 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 Idaho sheep and goat health 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.
History:
[25-232, added 1943, ch. 139, sec. 8, p. 277; am. 1951, ch. 124, sec. 1, p. 292; am. 1955, ch. 46, sec. 1, p. 64; am. 1970, ch. 81, sec. 1, p. 200; am. 1974, ch. 18, sec. 125, p. 364; am. 1982, ch. 251, sec. 1, p. 642; am. 1985, ch. 37, sec. 1, p. 79; am. 1986, ch. 177, sec. 1, p. 467; am. 1989, ch. 5, sec. 1, p. 6; am. 1995, ch. 33, sec. 1, p. 51; am. 2012, ch. 117, sec. 24, p. 331; am. 2015, ch. 244, sec. 5, p. 1010.]