Idaho Code § 22-612

Assessment of penalties.
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For the purpose of initially determining the commercial value to be applied under the provisions of section 22-611 , Idaho Code, the department shall determine and publish annually the values per unit of nitrogen, available phosphate, soluble potash, secondary elements and micro-elements used in this state. The values so determined and published shall be used in determining and assessing penalties as authorized under section 22-611 , Idaho Code.

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