Idaho Code § 63-1312 — Idaho Code / Title 63 / Chapter 13 / Section 63-1312
63-1312 MUNICIPAL PROPERTY TAXES — NOTIFICATION OF VALUATION.
Status: in_force

63-1312. Municipal property taxes — Notification of valuation. (1) Prior to the fourth Monday of March of the current year the county auditor must notify every taxing district or authority, other than school districts, of the total taxable valuation of all the taxable property situated within such districts for the preceding calendar year for the purpose of assisting such governing authorities in their determination of tax rates to be levied for the current year and other informational purposes.

(2) Prior to the first Monday in August the auditor of each county in the state shall notify the state tax commission and the clerk of each taxing unit in his county of the taxable valuation of all the taxable property situated within that taxing district from the property roll for the current year, from the operating property roll for the previous year, from the prior year's actual or current year's estimated subsequent property roll and missed property roll, and the amount of value subject to occupancy tax notwithstanding exemptions authorized in chapter 6, title 63, Idaho Code, for the previous year.

(3) The auditor shall furnish the valuation from the current operating property roll upon receipt from the state tax commission.

(4) Subsequent to the notification of the county auditor of revenues sufficient to cover expenses as provided in section 50-2903(5), Idaho Code, taxable value as used in this section shall also include the value that exceeds the value of the base assessment roll for the portion of any taxing district within a revenue allocation area.

History:

[63-1312 added 1996, ch. 98, sec. 14, p. 393; am. 2002, ch. 143, sec. 8, p. 404; am. 2012, ch. 38, sec. 5, p. 117; am. 2016, ch. 13, sec. 1, p. 15.]
Idaho Code § 63-906 — Idaho Code / Title 63 / Chapter 9 / Section 63-906
63-906 INTERIM PAYMENT ACCOUNT — RECEIPT FOR DEPOSITS.
Status: in_force

63-906. Interim payment account — Receipt for deposits. Any person, upon application to the tax collector, may establish a payment schedule to allow payments including, but not limited to, monthly or quarterly, in amounts of at least twenty-five dollars ($25.00) or the balance owing, to be accumulated toward the payment of current or future real or personal property taxes.

(1) The tax collector shall issue a numbered receipt consisting of:

(a) Date deposited;

(b) Name and address of person making deposit;

(c) The amount of payment; and

(d) Account identification number or parcel number or legal description.

(2) The county shall pay no interest on any interim payment receipts, and the amount so deposited cannot be withdrawn by the depositor. Such receipts shall not invalidate any proceedings in the collection of property taxes, or in the issuance of any delinquency or any proceedings in the foreclosure of tax liens.

(3) The payment shall be posted to the roll when the current property tax becomes due.

(4) The tax collector may return to the depositor any moneys deposited in excess of the amount necessary to satisfy the tax lien if the payment schedule is not maintained.

(5) The tax collector shall be held accountable for all moneys received under this subsection and shall be liable on his official bond for the custody and safekeeping of such moneys, except as to what may be on deposit in designated depositories under the provisions of the public depository law, which is hereby made applicable to such deposits.

History:

[63-906 added 1996, ch. 98, sec. 10, p. 380; am. 2006, ch. 322, sec. 2, p. 1022.]
Idaho Code § 63-1104 — Idaho Code / Title 63 / Chapter 11 / Section 63-1104
63-1104 BILL OF SALE.
Status: in_force

63-1104. Bill of sale. On payment of the amount bid for the property sold the sheriff shall make out and deliver a bill of sale thereof which, with the delivery of the property sold, vests title thereto, in the purchaser.

History:

[63-1104 added 1996, ch. 98, sec. 12, p. 389.]
Idaho Code § 63-605 — Idaho Code / Title 63 / Chapter 6 / Section 63-605
63-605 LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT.
Status: in_force

63-605. Land used to protect wildlife and wildlife habitat. (1) For the tax year commencing January 1, 2007, an application for appraisal, assessment and taxation under this section as land actively devoted to agriculture pursuant to section 63-604, Idaho Code, shall be filed in the office of the county assessor on or before the fourth Monday in June 2007. For the tax year commencing January 1, 2008, and for each and every year thereafter, an application for appraisal, assessment and taxation under this section as land actively devoted to agriculture pursuant to section 63-604, Idaho Code, shall be filed in the office of the county assessor between January 1 and April 15 of each year for which the requested tax status is to apply. Land eligible for this tax status is land which is either:

(a) Owned and used for wildlife habitat by a private, nonprofit corporation which corporation has a recognized tax exempt status under section 501(c)(3) of the Internal Revenue Code, and which corporation qualifies for exemption status under section 63-602C, Idaho Code, and which corporation is dedicated to the conservation of wildlife or wildlife habitat; or

(b) Being managed pursuant to a conservation easement or a conservation agreement, as defined in this section and which easement or agreement has been entered into with a private, nonprofit corporation which has a tax exempt status under section 501(c)(3) of the Internal Revenue Code, which corporation qualifies for exemption status under section 63-602C, Idaho Code, and which land qualified, for three (3) consecutive years immediately preceding management of the land pursuant to a conservation easement or a conservation agreement, as land actively devoted to agriculture pursuant to section 63-604, Idaho Code.

(2) As used in this section, "conservation agreement" means a written document between a private, nonprofit corporation enumerated in subsection (1) of this section and the landowner which defines wildlife, flora or fauna or freshwater biota to be protected and outlines a minimum of a ten (10) year management plan to protect target species and to control noxious weeds in accordance with Idaho noxious weed law in chapter 24, title 22, Idaho Code. Progress in managing the target species and controlling noxious weeds shall be monitored and an annual progress report shall be submitted each year along with the application filed as required in this section.

(3) The conservation agreement or a copy of the document creating the conservation easement shall be filed with the county assessor by April 15 of the year for which application for the tax status is made. Following initial approval of an application in any tax year, for each subsequent, consecutive year in which application is made and the tax status is claimed, it shall not be necessary to resubmit the conservation agreement or a copy of the document creating the conservation easement unless the agreement or easement document has been amended. In the event the document is amended, the amended version shall be submitted with that year's application.

(4) Failure to file an application for each year that tax status under this section is claimed, or failure to annually document progress in managing the target species and controlling noxious weeds as required in subsection (2) of this section, shall result in loss of the tax status provided in this section.

History:

[63-605 added 1996, ch. 98, sec. 7, p. 361; am. 2000, ch. 215, sec. 1, p. 603; am. 2007, ch. 168, sec. 1, p. 496.]
Idaho Code § 63-2505 — Idaho Code / Title 63 / Chapter 25 / Section 63-2505
63-2505 TRANSPORTATION OF CIGARETTES.
Status: in_force

63-2505. Transportation of cigarettes. (1) It shall be unlawful for any person to transport into, export from or receive in this state or carry or move from place to place within this state, except as provided in this section, any cigarettes which do not have affixed thereto Idaho stamps.

(2) Any wholesaler engaged in interstate business, who shall furnish surety bond in a sum satisfactory to the state tax commission, shall be permitted to set aside such part of his stock as may be necessary for the conduct of such interstate business without affixing the stamps required by this chapter. Every wholesaler, at the time of shipping or delivering cigarettes, shall make a duplicate invoice, showing complete details of the sale, and shall retain the duplicate for inspection by the state tax commission or its agent.

(3) Except as provided in subsection (4) of this section, every person who shall transport cigarettes not stamped as required in this chapter upon the public highways, waterways, airways, roads or streets of this state shall have in his actual possession invoices or delivery tickets for such cigarettes which shall show:

(a) The true name and the complete and exact address of the consignor or seller; and

(b) The true name and complete and exact address of the consignee or purchaser; and

(c) The quantity and brands of the cigarettes transported; and

(d) Either:

(i) The true name and complete and exact address of the wholesaler licensed under this chapter who has or shall assume payment of taxes under this chapter; or

(ii) The true name and complete and exact address of the person authorized to receive unstamped cigarettes by the law of the state or foreign country to which the cigarettes are destined.

(4) Any common or contract carrier, as defined in 18 U.S.C. section 2341, who transports cigarettes under a proper bill of lading or freight bill which states the quantity, source and destination of such cigarettes and who is without notice to itself or to any of its agents or employees that said cigarettes are not stamped as required in this chapter shall be deemed to have complied with this section.

History:

[63-2505, added 1974, ch. 211, sec. 5, p. 1548; am. 1995, ch. 43, sec. 1, p. 64.]
Idaho Code § 63-403 — Idaho Code / Title 63 / Chapter 4 / Section 63-403
63-403 OPERATOR REPRESENTATIVE OF OWNER.
Status: in_force

63-403. Operator representative of owner. Any person operating a public utility, railroad or private railcar fleet in this state shall be representative of every title and interest in the operating property and franchises of said public utility, railroad or private railcar fleet as owner, lessee or otherwise, and notice to such person, or his agent or representative, shall be notice to all interests in such property for the purpose of taxation. The assessment of such operating property in the name of the owner, lessee or operating company, shall be deemed and held to be an assessment of all title and interest in such property of every kind and nature.

History:

[63-403 added 1996, ch. 98, sec. 5, p. 337.]
Idaho Code § 63-3022J — Idaho Code / Title 63 / Chapter 30 / Section 63-3022J
63-3022J DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT.
Status: in_force

63-3022J. Deduction of value for technological equipment. (1) Any individual or corporation may deduct from taxable income an amount equal to the fair market value of technological equipment donated to public elementary or public secondary schools, private elementary or private secondary schools, public universities, private universities, public colleges, private colleges, public community colleges, private community colleges, public technical colleges or private technical colleges, or public libraries and library districts located within the state of Idaho, except that the amount of the deduction shall not exceed the amount of the taxpayer's cost of the technological equipment donated nor reduce Idaho taxable income to less than zero. The deduction allowed pursuant to this section shall be in addition to any other deduction allowed pursuant to this chapter. In order to take the deduction pursuant to this section, the taxpayer shall receive a written statement from the donee in which the donee agrees to accept the technological equipment donated.

(2) For the purposes of this section, "technological equipment" means a computer, computer software, scientific equipment or apparatus to be used by the university, college, community college, technical college, school or library directly or indirectly in the education program of the university, college, community college, technical college, school or library and which is donated to the university, college, community college, technical college, school or library no later than five (5) years after its manufacture has been substantially completed.

(3) For the purposes of this section, a public elementary or public secondary school means one that is located within this state and receives funding pursuant to chapter 10, title 33, Idaho Code.

(4) For purposes of this section, a private elementary or private secondary school means one that is located within this state and is operated on a nonprofit basis.

(5) For the purposes of this section, a public library or library district means one that is located within this state and receives funding pursuant to chapters 26 and 27, title 33, Idaho Code.

(6) For purposes of this section, a public university, public college, public community college or public technical college means one that is located within this state and receives an appropriation from the legislature.

(7) For purposes of this section, a private university, private college, private community college or private technical college means one that is located within this state and is operated on a nonprofit basis.

(8) The state tax commission shall promulgate rules to administer the provisions of this section. The rules shall be promulgated in compliance with chapter 52, title 67, Idaho Code.

History:

[63-3022J, added 1995, ch. 111, sec. 16, p. 359; am. 1996, ch. 40, sec. 2, p. 104; am. 2002, ch. 35, sec. 3, p. 69; am. 2009, ch. 40, sec. 1, p. 114; am. 2013, ch. 4, sec. 4, p. 11.]
Idaho Code § 63-1006 — Idaho Code / Title 63 / Chapter 10 / Section 63-1006
63-1006 HEARING AND ISSUANCE OF TAX DEED.
Status: in_force

63-1006. Hearing and issuance of tax deed. (1) When a record owner or owners or any party in interest upon whom a notice of pending issue of tax deed is served or who has actual knowledge of such notice or its contents fails, to appear or otherwise defend and answer at the time set for hearing in such notice and the county commissioners are satisfied that the county tax collector has fulfilled the requirements of section 63-1005, Idaho Code, the county commissioners shall, without further notice, immediately direct the county tax collector to issue and record a tax deed in favor of the county.

(2) When a record owner or owners or any party in interest upon whom such notice is served or who has actual knowledge of such notice or its contents appears or answers at the date specified in such notice, the county commissioners shall hear evidence and witnesses and make a final decision in writing. Such final decision shall be mailed by registered or certified mail return receipt demanded upon all parties affected by its action. If the county commissioners shall find that the county tax collector has conformed to the requirements of section 63-1005, Idaho Code, and that a delinquency was owing on the property described and that such delinquency has not been paid, the county commissioners shall immediately direct the county tax collector to issue a tax deed in favor of the county. Such final decision shall include findings of fact and conclusions of law.

(3) A record of the proceedings shall be kept and entered into the county minutes.

(4) Any person who is aggrieved by a final decision of the county commissioners concerning the issuance of a tax deed is entitled to have that decision reviewed by the district court of the district wherein the county is located by filing a petition in the district court within thirty (30) days after receipt of the final decision of the county commissioners. Such filing does not itself stay enforcement of the county commissioners' decision; however, the county commissioners may grant, or the reviewing court may order, a stay upon appropriate terms. Review shall be conducted by the court without a jury and shall be confined to the record in the county minutes. The court may reverse or modify the decision of the county commissioners if substantial rights of the appellant have been prejudiced because the county commissioners' findings, conclusions or decisions are:

(a) Made upon unlawful procedure;

(b) Clearly erroneous in view of reliable, probative and substantial evidence on the whole record; or

(c) Arbitrary or capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion.

(5) All costs and fees of any hearing or proceeding shall be awarded to the prevailing party or in the discretion of the reviewing court each party shall be responsible for their own costs and fees; provided however, the costs and fees shall not be ordered paid by any county or its officials in absence of a showing of gross negligence, gross nonfeasance or gross malfeasance by the county or its officers and a showing of substantial and definite injury to the petitioning party.

(6) The form of the tax deed issued must contain the following items:

(a) The name and address of the former record owner or owners;

(b) The name of the county in whose favor the tax deed issues;

(c) An accurate description of the property using a township, range, section and division of section, together with a statement as to acreage, or in the appropriate case, using block and lot numbers or as described in a city plat; and if appropriate, include the tax number;

(d) A statement that the tax deed issues out of a delinquency and hearing; and

(e) The tax deed must be signed by the county tax collector and acknowledged before the county recorder and shall be recorded as provided by law.

History:

[63-1006 added 1996, ch. 98, sec. 11, p. 384.]
Idaho Code § 63-3810A — Idaho Code / Title 63 / Chapter 38 / Section 63-3810A
63-3810A REPRESENTATION AT HEARING.
Status: in_force

63-3810A. Representation at hearing. A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer's appeal. The presiding officer must afford the taxpayer or his representative, or both, adequate notice and opportunity to participate in any hearing or rehearing of the taxpayer's case.

History:

[63-3810A, added 2021, ch. 212, sec. 1, p. 581.]
Idaho Code § 63-1504 — Idaho Code / Title 63 / Chapter 15 / Section 63-1504
63-1504 DUTY OF PUBLIC OFFICERS TO WITHHOLD AMOUNT OF TAXES.
Status: in_force

63-1504. Duty of public officers to withhold amount of taxes. Before the state board of examiners, the board of county commissioners, or the board of any municipal or quasi-municipal corporation or other taxing unit in this state, shall approve any claim on account of the construction of public works in this state, it shall require that the claimant furnish evidence that he has paid all taxes, excises, and license fees due to the state and its taxing units, due and payable during the term of the contract for such construction, and that he has secured all such taxes, excises, and license fees liability for the payment of which has accrued during the term of such contract, notwithstanding they may not yet be due or payable.

History:

[63-1504, added 1937, ch. 246, sec. 4, p. 440.]
Idaho Code § 63-1607 — Idaho Code / Title 63 / Chapter 16 / Section 63-1607
63-1607 CREDIT FOR PREPAID TAXES.
Status: in_force

63-1607. Credit for prepaid taxes. During the last one-half (1/2) of the impact period and for not to exceed three (3) years thereafter, each taxpayer who has prepaid taxes shall be allowed a credit for such taxes paid during the first one-half (1/2) of the impact period. The credit shall be allowed against the actual taxes assessed to the taxpayer by the taxing district which received prepaid taxes from the local impact fund, and shall be calculated to provide an approximately equal credit during each year that the credit is allowed. Any extension of time during which the credit may be allowed shall require the approval of the local impact committee.

History:

[63-1607, added 1980, ch. 226, sec. 1, p. 507; am. 1981, ch. 224, sec. 6, p. 442; am. 1988, ch. 355, sec. 1, p. 1058; am. 1996, ch. 208, sec. 16, p. 674; am. 1996, ch. 322, sec. 59, p. 1087; am. 1997, ch. 117, sec. 37, p. 334.]
Idaho Code § 63-2303 — Idaho Code / Title 63 / Chapter 23 / Section 63-2303
63-2303 PAWNBROKER'S LICENSE.
Status: in_force

63-2303. Pawnbroker's license. Each pawnbroker whose business is located in the county and outside the limits of an incorporated city must obtain a pawnbroker's license from the treasurer and must pay therefor fifty dollars ($50.00) per calendar quarter.

History:

[63-2303, added 1995, ch. 206, sec. 2, p. 702; am. 1997, ch. 146, sec. 2, p. 422.]
Idaho Code § 63-3604 — Idaho Code / Title 63 / Chapter 36 / Section 63-3604
63-3604 IN THIS STATE — IN THE STATE.
Status: in_force

63-3604. In this state — In the state. The terms "in this state" or "in the state" mean within the exterior limits of the state of Idaho and include all territory within these limits owned by or ceded to the United States of America.

History:

[63-3604, added 1965, ch. 195, sec. 4, p. 408.]
Idaho Code § 63-3077 — Idaho Code / Title 63 / Chapter 30 / Section 63-3077
63-3077 INFORMATION FURNISHED TO CERTAIN OFFICIALS.
Status: in_force

63-3077. Information furnished to certain officials. (1) The state tax commission, under such rules as it may prescribe, may disclose tax returns or tax information to:

(a) The commissioner of internal revenue of the United States or his delegate or the financial management services of the department of the treasury of the United States; or

(b) The proper officer of any state imposing a tax similar to a tax to which this section applies or the multistate tax commission or its delegate or the governing entity of the international fuels tax agreement or its delegate;

of any taxpayer making or who may be required to make returns, with the state tax commission or may furnish to such officer or his authorized representative an abstract or copy of any tax return or tax information or any information disclosed by the report of any audit or investigation relating to any taxpayer; but such permission shall be granted or information furnished to such officer or his representatives only if the statutes of the United States or such other state, as the case may be, grant substantially similar privileges to the state tax commission.

(2) Notwithstanding the provisions of this chapter as to secrecy, any duly constituted committee of either branch of the state legislature shall have the right to inspect returns upon request.

(3) Nothing in this chapter shall prohibit a taxpayer, or his authorized representative, upon proper identification, from inspecting or obtaining a copy of his own tax returns or tax information or authorizing, in writing, the disclosure of information to a third party.

(4) Any resident or part-year resident individual taxpayer making an income tax return shall furnish the state tax commission with the location of any residential property owned by the taxpayer and occupied by the taxpayer as his primary dwelling place on the first day of January of the year following the year to which the tax return relates. The state tax commission is hereby authorized and empowered to deliver to the county assessor of any county of the state of Idaho and the Idaho secretary of state information relating to a taxpayer's place of residence or domicile. The information may be used by county assessors and boards of equalization to assist in determining the validity of any homeowner's entitlement to the exemption provided in section 63-602G, Idaho Code. Each county assessor shall deliver to the state tax commission all information such assessor has received from a taxpayer pursuant to the provisions of section 63-602G(3), Idaho Code. All information relating to a taxpayer that is furnished to the Idaho secretary of state may be used by the Idaho secretary of state to assist in determining a person's residence for voting purposes as provided in section 34-107(2), Idaho Code, and for candidate qualifications as provided in section 34-701(3), Idaho Code. Information disclosed to county officials under this subsection may be used only for purposes described in this subsection and is not otherwise subject to public disclosure.

(5) The state tax commission additionally is authorized to utilize any centralized state computer facility.

(6) Nothing in this section or section 63-3076, Idaho Code, shall require the state tax commission to disclose information not required to be disclosed under the provisions of chapter 1, title 74, Idaho Code, or prevent the state tax commission from disclosing the current validity of any permit or license issued by the state tax commission or information that is otherwise publicly available.

History:

[63-3077, added 1959, ch. 299, sec. 77, p. 613; am. 1961, ch. 328, sec. 28, p. 622; am. 1969, ch. 319, sec. 21, p. 982; am. 1972, ch. 398, sec. 6, p. 1149; am. 1992, ch. 9, sec. 1, p. 15; am. 1996, ch. 322, sec. 63, p. 1091; am. 2000, ch. 297, sec. 2, p. 1027; am. 2015, ch. 141, sec. 162, p. 508; am. 2024, ch. 168, sec. 2, p. 646.]
Idaho Code § 63-3039 — Idaho Code / Title 63 / Chapter 30 / Section 63-3039
63-3039 RULES AND REGULATIONS — PUBLICATION OF STATISTICS AND LAW.
Status: in_force

63-3039. Rules and regulations — Publication of statistics and law. (1) The state tax commission shall prescribe all needful rules and regulations for the enforcement of this act, which shall be deemed to include all interpretations and constructions of this act, which must be uniformly made by the state tax commission, and shall prepare all forms which may be required of taxpayers. All rules or regulations and forms shall be printed for general distribution and the state tax commission is hereby authorized to contract for such printing. The state tax commission may make a charge for each copy of rules and regulations, which charge shall not exceed the actual cost of printing the same plus the actual expense of the state tax commission for postage or other handling costs but no charge shall be made for any form required of taxpayers. No rule or regulation shall become effective until thirty (30) days after the rule or regulation as published is made available to the public and each rule or regulation requiring compliance by a taxpayer shall have an effective date. The state tax commission is authorized to establish an annual charge for all rules, regulations and other publications of the commission and to receive subscriptions therefor which shall entitle the subscriber to delivery of such publications by mail as soon as the same are published.

(2) The state tax commission shall as soon as practicable after the effective date of this act adopt rules and regulations as provided herein. Such rules and regulations shall conform wherever practicable to the regulations promulgated by the commissioner for the Internal Revenue Code.

(3) Any law to the contrary notwithstanding, the state tax commission shall prepare and publish annually such statistics as are reasonably available with respect to the operation of the commission including pertinent statistics of the income reported, taxes collected, and such other matters as may be deemed valuable information for the public and also such information and statistics as the governor and/or the legislature may require from time to time.

(4) The state tax commission shall cause this act to be published in pamphlet form together with such amendments as may from time to time be made, which pamphlet shall include any rules or regulations then in effect and shall provide for the sale of the same to the public at a uniform price not to exceed the cost of printing plus the actual cost for postage and other handling charges incurred by the state tax commission.

(5) The publication and printing requirements set forth in this section for the act, amendments to the act, and rules or regulations are satisfied if the information is made available to the public in electronic form.

History:

[63-3039, added 1959, ch. 299, sec. 39, p. 613; am. 1961, ch. 328, sec. 17, p. 622; am. 1983, ch. 104, sec. 1, p. 223; am. 2015, ch. 16, sec. 1, p. 23.]
Idaho Code § 63-2512 — Idaho Code / Title 63 / Chapter 25 / Section 63-2512
63-2512 PENALTIES.
Status: in_force

63-2512. Penalties. The penalties herein prescribed are not intended as exclusive, but are in addition and supplemental to any and all other existing remedies and procedures prescribed by law for the enforcement of the revenue laws of this state.

(a) Any person who shall forge or counterfeit an Idaho cigarette stamp shall be guilty of a felony and upon conviction thereof shall be punished in accordance with the provisions of the criminal code, and additionally shall be ineligible to have issued him or to hold any state license or permit to sell or vend goods or merchandise of any kind or type, or to be employed by or work in any manner for any person who sells cigarettes for a period of five (5) years thereafter.

(b) The possession, purchase or consumption by any person of more than ten (10) packages of cigarettes without Idaho cigarette stamps is prohibited. Any person who possesses, purchases or consumes more than ten (10) packages of cigarettes without Idaho cigarette stamps shall be subject to a civil penalty equal to three (3) times the amount of tax due for each full or partial package of unstamped cigarettes in excess of ten (10), but in no event shall the penalty be less than fifty dollars ($50.00). Such penalty shall be assessed and collected, as provided in section 63-2516, Idaho Code.

The penalty imposed by this subsection shall apply to persons acquiring cigarettes from internet, catalog, telephone and facsimile retailers.

(c) All violations of the provisions of this chapter for which criminal penalties are not otherwise imposed shall be misdemeanors and punishable in accordance with the provisions of the criminal code.

(d) The provisions of this section shall be applicable to all proceedings pending before the state tax commission, the board of tax appeals, or the courts of this state on the effective date of this act.

History:

[63-2512, added 1974, ch. 211, sec. 12, p. 1548; am. 1976, ch. 175, sec. 2, p. 637; am. 1986, ch. 193, sec. 7, p. 489; am. 1988, ch. 319, sec. 1, p. 977; am. 1990, ch. 17, sec. 1, p. 28; am. 2006, ch. 60, sec. 4, p. 188; am. 2006, ch. 196, sec. 1, p. 610.]
Idaho Code § 63-1301 — Idaho Code / Title 63 / Chapter 13 / Section 63-1301
63-1301 APPLICATION TO TAXING DISTRICTS.
Status: in_force

63-1301. Application to taxing districts. The provisions of this title governing and in aid of the appraisal, assessment, levy and collection of state and county property taxes, are hereby made applicable to all general and special taxes of any taxing district incorporated, organized or chartered under any general or special laws of this state and authorized to collect revenue under the provisions of the laws of this state.

History:

[63-1301 added 1996, ch. 98, sec. 14, p. 391.]