22-3515. IMPOSITION OF ASSESSMENT. (1) From and after July 1, 1997, there is hereby levied and imposed an assessment of an amount not to be less than one percent (1%) nor to exceed two percent (2%) of the net receipts at the first point of sale, to be deducted by the first purchaser from the price paid to the grower on dry peas or lentils grown in Idaho, or chickpeas or garbanzos grown north of the Salmon River, sold after July 1, 1997, dockage free weight, and sold or contracted through commercial channels, and each and every crop grown thereafter. The assessment provided in this subsection shall be paid at such time or times as the commission may by rule prescribe.
(2) The assessment shall be levied and assessed to the grower at the time of delivery for sale and shall be deducted by the first purchaser from the price paid to the grower at the time of sale or in case of a lienholder who may possess such peas or lentils under his lien, the assessment shall be deducted by the lienholder from the proceeds of the claims secured by such lien at the time the peas or lentils are pledged or mortgaged. The assessment shall be deducted as provided in this section whether the peas or lentils are stored in this or any other state. The commission may, however, permit any federal corporation, such as the commodity credit corporation, to waive its responsibility for the collection of the assessment, provided the amount of the assessment is one dollar ($1.00) or less.
(3) It shall be within the discretion of the commission to establish the amount of the tax to be levied as provided in subsection (1) of this section. The decision whether to adjust the amount of the tax to be levied and the time for which the adjusted levy shall be in effect shall require the vote of a majority of the commission members.
(4) The assessment shall be levied on peas and lentils grown and delivered on seed or grower contracts. The assessment shall be levied and assessed to the grower at the time of settlement and shall be deducted by the seed company, corporation, cooperative, partnership, or person from the price paid to the grower at the time of settlement for fulfillment of conditions as set forth in grower contracts.
(5) The assessment shall not be levied on peas and lentils retained and used by the grower for his own seed and feed.
(6) The assessment constitutes a lien prior to all other liens and encumbrances upon such peas or lentils except liens which are declared prior by operation of a statute of this state.
History:
[22-3515, added 1965, ch. 106, sec. 15, p. 192; am. 1971, ch. 23, sec. 3, p. 54; am. 1975, ch. 5, sec. 1, p. 9; am. 1981, ch. 1, sec. 1, p. 3; am. 1983, ch. 23, sec. 1, p. 62; am. 1985, ch. 62, sec. 1, p. 124; am. 1986, ch. 27, sec. 1, p. 79; am. 1997, ch. 154, sec. 2, p. 437; am. 2001, ch. 298, sec. 1, p. 1077.]