Section 20.03.14.052 - EXTENSIONS OF ANNUAL FARMING LEASE PAYMENT01.Farming Lease Extensions. An extension of the annual lease payment may be approved for farming leases only. Each lease is limited to no more than two (2) successive or five (5) total extensions during any ten (10) year lease period. Requests for extensions must be submitted in writing and must include the extension fee determined by the Board. The lessee must provide a written statement from a financial institution verifying that money is not available for the current year's farming operations.02.Liens. When an extension is approved, the Department will file a lien on the lessee's pertinent crop in a manner provided by Idaho Code.03.Due Date. Rental plus interest at a rate established by the Board will be due not later than November l of the year the extension is granted.Idaho Admin. Code r. 20.03.14.052