ID H0666

Adds new Section 1-1608 to Idaho Code requiring that neither the State of Idaho nor any state court deprive any person of life, liberty, or property without due process of law or deny equal protection of the law.

Requires due process of law through district court proceedings when attaching lien proceeds of $5,000 or more, or through magistrate court proceedings when attaching lien proceeds of less than $5,000.

Amends Section 45-202 to require that federal tax liens and certificates on real property be recorded only when due process of law is followed as stipulated in the U.S. Constitution and 14th Amendment.

Amends Section 45-203 to require that due process of law be followed before notices of federal liens may be filed or recorded, citing constitutional protections against deprivation of life, liberty, or property without due process.

Declares the act severable and establishes it as effective immediately upon passage and approval as an emergency measure.