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

55-3207. Homeowner’s association liens. (1) A homeowner’s association may levy an assessment against a lot for the reasonable costs incurred in the maintenance of common areas consisting of real property owned and maintained by the homeowner’s association. (2)(a) A homeowner’s association claiming a lien under subsection (1) of this section must file a claim in the county in which the lot or some part thereof is located. The claim must contain: (i) A true statement of the amount due for the unpaid assessments after deducting all just credits and offsets; (ii) The name of the lot owner, or reputed owner, if known; (iii) The name of the homeowner’s association; and (iv) A description, sufficient for identification, of the property to be charged with the lien. (b) When a claim has been filed and recorded pursuant to this section and the owner of the lot subject to the claim thereafter fails to pay any assessment chargeable to such lot, then as long as the original or any subsequent unpaid assessment remains unpaid, such claim shall automatically accumulate the subsequent unpaid assessments without the necessity of further filings under this section. (c) The claim must be verified by the oath of an individual having knowledge of the facts and must be recorded by the county recorder. The record will be indexed as other liens are required by law to be indexed.