Idaho Code § 38-112
Any amounts due under the preceding section and approved by the board for that purpose shall be a lien on the property protected, and shall be collected as follows:
On or before the first Monday in July of each year, the association secretary shall determine the names of all owners of forest lands within the boundaries of the particular forest protective association who have failed to provide the forest fire protection for their lands required by this act, together with the description of such lands and the acreage thereof and calculate the total amount due hereunder from each such owner for such forest fire protection which shall not exceed the maximum hereinbefore specified. The association secretary shall deliver such information to the director of the department of lands not less than ten (10) days before the first Monday in August of each year.
By the first Monday in August of each year, the director of the department of lands shall have prepared a list of all amounts charged under this section against property protected, and upon request received from any owner thereof, shall render the latter a statement of the sum so due from such owner; upon further request made to said director of the department of lands within ten (10) days following said first Monday in August, any such owner shall be granted a hearing before the board on or before the last Monday in August. Said board shall then either approve or revise all sums to be collected, and the director of the department of lands shall certify each and every current amount to the auditor of the county or counties in which such property is situated not later than the first Monday in September following. Upon receiving such certificate from the director of the department of lands showing the amounts due, the auditor shall extend the amounts so certified upon the county tax rolls covering such property, and such sums shall be collected in the same manner and at the same time and with like penalties as general state and county taxes upon the same property are collected. When collected, such sums shall immediately be paid into the forest protection fund to be applied by the director of the department of lands to expenses incurred, accrued and/or contracted for in carrying out the provisions of this section.
Idaho Code § 38-112