All liens provided for in this chapter shall be filed, enforced and foreclosed as if it were an income tax lien as provided by chapter 30, title 63 , Idaho Code, and said statutes are hereby declared to apply to and include any liens provided for in this chapter.

[25-138, added 1951, ch. 250, sec. 13, p. 527; am. 1985, ch. 63, sec. 8, p. 132.]