Idaho HOA Assessment Liens & Foreclosure (Idaho Code § 55-3207)

Idaho Code § 55-3207 authorizes an HOA to 'levy an assessment against a lot for the reasonable costs incurred in the maintenance of common areas.' To create a lien, the association records a claim—stating the amount due, owner, association, and property description—verified by oath with the county recorder. The statute does not bar foreclosure: it states the section does not prohibit the HOA 'from pursuing an action to recover sums for which subsection (1)... creates a lien or from taking a deed in lieu of foreclosure.' The Act sets no statutory dollar cap on assessments or liens; amounts and due dates flow from the recorded declaration, with § 55-3204 requiring assessments be set 'in accordance with the governing documents.'

Recorded, verified lien on the lot; unpaid assessments accumulate automatically once recorded; HOA may pursue a foreclosure action or take a deed in lieu of foreclosure.