reglab/housing_qa huggingface dataset:
ID Code § 63-708 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-708 - RECOVERY OF ERRONEOUS CLAIMS.

63-708. RECOVERY OF ERRONEOUS CLAIMS. Within three (3) years of payment, the state tax commission may recover any erroneous or incorrect payment made under sections 63-701 through 63-710, Idaho Code, from any "claimant" as defined in section 63-701(1), Idaho Code. The deficiency determination, collection, and enforcement procedures provided by the Idaho income tax act, sections 63-3039, 63-3042, 63-3043 through 63-3064, Idaho Code, shall apply and be available to the commission for enforcement and collection under sections 63-701 through 63-710, Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-701 through 63-710, Idaho Code. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under sections 63-701 through 63-710, Idaho Code, be described as tax relief liens and proceedings. In connection with such sections, a deficiency shall consist of any amount erroneously claimed by or paid to a claimant under sections 63-701 through 63-710, Idaho Code.  History: [63-708, added 1996, ch. 98, sec. 8, p. 368; am. 1997, ch. 117, sec. 29, p. 328.]
ID Code § 63-709 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-709 - REIMBURSEMENT BY STATE TAX COMMISSION.

63-709. REIMBURSEMENT BY STATE TAX COMMISSION. (1) By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county one-half (1/2) of the amount due each county as reimbursement for reduction in property taxes as provided in sections 63-701 through 63-710, Idaho Code, as shown on the abstract of property tax reduction roll and claims forms approved by the state tax commission, and shall pay the second one-half (1/2) of such amount by not later than June 20 of the following year.  (2) The state tax commission may make one (1) lump sum payment by June 20 of the following tax year to the appropriate county tax collector if the reimbursement results from the granting of occupancy tax reduction and the claim was entered on the supplemental roll. Any amount of occupancy tax scheduled to be reimbursed by the state tax commission shall not be subject to late fees, penalties, or interest of any kind.  History: [63-709, added 1996, ch. 98, sec. 8, p. 368; am. 1997, ch. 117, sec. 30, p. 328; am. 2004, ch. 156, sec. 6, p. 504; am. 2019, ch. 31, sec. 9, p. 91.]
ID Code § 63-710 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-710 - PROCEDURE AFTER REIMBURSEMENT.

63-710. PROCEDURE AFTER REIMBURSEMENT. The money received by the county tax collector under the provisions of section 63-709, Idaho Code, may be considered by the counties and other taxing districts and budgeted against at the same time, in the same manner and in the same year as revenues from taxation.  History: [63-710, added 1996, ch. 98, sec. 8, p. 368; am. 2004, ch. 156, sec. 7, p. 505; am. 2006, ch. 59, sec. 2, p. 184.]
ID Code § 63-712 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-712 - SHORT TITLE.

63-712. SHORT TITLE. The provisions of sections 63-712 through 63-721, Idaho Code, shall be known and may be cited as the "Property Tax Deferral Act."  History: [63-712, added 2006, ch. 234, sec. 1, p. 694.]
ID Code § 63-713 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-713 - DEFINITIONS.

63-713. DEFINITIONS. In addition to the definitions in section 63-701, Idaho Code, the following definitions apply to sections 63-712 through 63-721, Idaho Code. (1) "Qualified claimant" means: (a) An individual who is a claimant who applies for and properly receives property tax relief under the provisions of sections 63-701 through 63-710, Idaho Code; or (b) An individual who meets the definition of "claimant" under section 63-701, Idaho Code, and is otherwise eligible to file a claim under sections 63-701 through 63-710, Idaho Code, except by reason of exceeding the income limitations of section 63-705, Idaho Code, may nevertheless be a qualified claimant, provided his household income does not exceed fifty thousand dollars ($50,000) for the tax year 2021, which amount shall be increased by the annual cost-of-living percentage modification as determined by the secretary of health and human services pursuant to 42 U.S.C. 415(i) beginning in 2022. (2) "Qualified property" means property owned by a qualified claimant, provided that the property is the "homestead," as defined in section 63-701, Idaho Code, of the qualified claimant. (3) "Sufficient equity" means that: (a) The property is not security for a reverse mortgage, a home equity loan or line of credit, or any similar loan or encumbrance; and (b) The amount of all encumbrances of any nature on the property that are superior to any liens for deferral, plus the amount of property tax and interest previously deferred on the same property, does not exceed eighty percent (80%) of the current year’s market value for assessment purposes.  History: [63-713, added 2006, ch. 234, sec. 1, p. 694; am. 2008, ch. 214, sec. 1, p. 670; am. 2013, ch. 22, sec. 1, p. 42; am. 2021, ch. 238, sec. 1, p. 728.]
ID Code § 63-714 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-714 - APPLICATION — DEFERRAL OF PROPERTY TAX.

63-714. APPLICATION — DEFERRAL OF PROPERTY TAX. (1) A qualified claimant, as defined in section 63-713(1)(a), Idaho Code, may elect, upon the application for property tax relief filed under section 63-703, Idaho Code, to defer payment of any property tax due after application of all benefits available under section 63-704, Idaho Code. A qualified claimant, as defined in section 63-713(1)(b), Idaho Code, may apply for property tax deferral under sections 63-712 through 63-721, Idaho Code. The state tax commission shall prescribe the form and manner by which the election must be made and may require that the application include information establishing the outstanding balance of any encumbrances, proof of insurance of an amount adequate for the amount of deferred tax and interest, and such other information as the state tax commission reasonably determines to be necessary. The state tax commission may require written or other proof of the encumbrances or casualty insurance in such form as the state tax commission may determine. (2) No application for deferral of property taxes shall be granted if: (a) The application fails to show sufficient equity in that property; or (b) The application fails to show proof of insurance of an amount adequate for the amount of the deferred tax and interest.  History: [63-714, added 2006, ch. 234, sec. 1, p. 694; am. 2008, ch. 214, sec. 2, p. 670; am. 2013, ch. 22, sec. 2, p. 42.]
ID Code § 63-715 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-715 - PROCEDURES — APPEALS.

63-715. PROCEDURES — APPEALS. Elections for deferral of payment of property tax shall be subject to the provisions of section 63-706, Idaho Code, and shall be included on the property tax reduction roll and processed and reviewed as provided in section 63-707, Idaho Code, for claims for property tax relief, except that an application for deferral must be submitted to the state tax commission by no later than the first Monday in September.  History: [63-715, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 4, p. 181; am. 2021, ch. 360, sec. 6, p. 1118.]
ID Code § 63-716 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-716 - DEFERRAL — INTEREST — LIEN — PRIORITY.

63-716. DEFERRAL — INTEREST — LIEN — PRIORITY. (1) Upon approval by the state tax commission, payment of any amount of property tax due for the year to which the election relates, after application of the property tax relief available under sections 63-701 through 63-710, Idaho Code, and subject to the limitation in section 63-717(2), Idaho Code, in regard to the qualified property subject to the election, shall be deferred until the deferral is terminated under section 63-718, Idaho Code. (2) During the period of deferral, interest shall accrue on the amount deferred at the annual rate of interest provided in section 63-3045, Idaho Code. (3) The lien imposed by section 63-206, Idaho Code, shall continue to be a lien on the property in the amount of deferred taxes and interest thereon. The state tax commission shall file with the county recorder of the county in which the property is located a notice of lien for deferred property taxes. Notwithstanding the provisions of section 63-206, Idaho Code, the lien for deferred taxes and interest shall not be a first and prior lien but shall take its priority from the date and time of filing of the notice of lien.  History: [63-716, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 5, p. 181; am. 2021, ch. 238, sec. 2, p. 729.]
ID Code § 63-717 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-717 - REIMBURSEMENT BY STATE TAX COMMISSION.

63-717. REIMBURSEMENT BY STATE TAX COMMISSION. (1) By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county one-half (1/2) of the amount due each county as reimbursement for property taxes deferred as provided in sections 63-712 through 63-721, Idaho Code, as shown on the property tax reduction roll required under section 63-707, Idaho Code, as modified by actions of the state tax commission relating to claims approved or disapproved by the state tax commission and shall pay the second one-half (1/2) of such amount by not later than June 20 of the following year. The payments may be combined with payments made under section 63-709, Idaho Code. (2) The total amount of reimbursement payable to all counties under this section shall not exceed five million dollars ($5,000,000) in regard to property taxes for one (1) calendar year. In the event that the amount of taxes approved for deferral exceeds five million dollars ($5,000,000), the amount of taxes deferred for each qualifying property shall be reduced proportionately and the balance of property tax not deferred shall be entered on the property tax notice required by section 63-902, Idaho Code, and shall be payable as required by chapter 9, title 63, Idaho Code.  History: [63-717, added 2006, ch. 234, sec. 1, p. 695; am. 2021, ch. 238, sec. 3, p. 729.]
ID Code § 63-718 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-718 - EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND INTEREST.

63-718. EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND INTEREST. (1) A deferral of property tax payments shall terminate on the earlier of: (a) Voluntary payment of the full amount of deferred tax and interest to the state tax commission; (b) The death of the qualified claimant or if there is more than one (1) qualified claimant, the death of the last surviving qualified claimant; (c) A sale or other transfer of title to the property or any part of the property except a transfer of title to a surviving spouse of a deceased qualified claimant; (d) The property no longer qualifies for the exemption provided in section 63-602G, Idaho Code, for residential improvements; (e) A determination by the state tax commission under section 63-720, Idaho Code, that the deferral of property tax payments was erroneously granted to a person who is not a qualified claimant or in regard to property that is not qualified property. (2) When a deferral of property tax is terminated any unpaid amount of deferred tax and interest shall be paid to the state tax commission no later than one hundred eighty (180) days after the termination. (3) Any payments of deferred property tax received by the state tax commission under this section or under sections 63-719 and 63-720, Idaho Code, shall be distributed to the property tax deferral recovery fund which is hereby created. Amounts in the property tax deferral recovery fund are hereby continuously appropriated for the purposes of section 63-3638(5), Idaho Code.  History: [63-718, added 2006, ch. 234, sec. 1, p. 696; am. 2013, ch. 22, sec. 3, p. 43.]
ID Code § 63-719 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-719 - TAX DEED FOR DEFICIENCY IN REPAYMENT.

63-719. TAX DEED FOR DEFICIENCY IN REPAYMENT. Any amount of deferred tax due under section 63-718, Idaho Code, which is not paid to the state tax commission on the due date, is a delinquency subject to the provisions of chapter 10, title 63, Idaho Code, except that references to county and county officials in that chapter shall be taken as references to the state tax commission.  History: [63-719, added 2006, ch. 234, sec. 1, p. 696.]
ID Code § 63-720 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-720 - RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS.

63-720. RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS. (1) In addition to the provisions of section 63-719, Idaho Code, the state tax commission may recover deferrals of tax payments made under sections 63-712 through 63-721, Idaho Code, from any person who elected the deferral under section 63-714, Idaho Code, if the commission determines that: (a) A deferral was granted to a person who is not a qualified claimant or in regard to property that is not qualified property; or (b) The owner of the property subject to the deferral does not possess sufficient equity in that property. (2) The deficiency determination, collection, and enforcement procedures provided by the Idaho income tax act, sections 63-3039, 63-3042, 63-3043 through 63-3064, Idaho Code, shall apply and be available to the commission for enforcement and collection under sections 63-712 through 63-721, Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-712 through 63-721, Idaho Code. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under sections 63-712 through 63-721, Idaho Code, be described as tax deferral liens and proceedings. In connection with such sections, a deficiency shall consist of any amount subject to recovery under this section together with any interest and penalty due thereon.  History: [63-720, added 2006, ch. 234, sec. 1, p. 696; am. 2013, ch. 22, sec. 4, p. 43.]
ID Code § 63-721 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-721 - KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR.

63-721. KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR. Every person who applies for deferral of taxes under section 63-714, Idaho Code, knowing that the person for whom the application is made is not a qualified claimant or knowing that the property is not qualified property, is guilty of a misdemeanor and on conviction thereof shall be punished as provided for misdemeanors in section 18-303, Idaho Code.  History: [63-721, added 2006, ch. 234, sec. 1, p. 697.]
ID Code § 63-801 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 8 - LEVY AND APPORTIONMENT OF TAXES|Section 63-801 - ANNUAL STATE PROPERTY TAX LEVY.

63-801. ANNUAL STATE PROPERTY TAX LEVY. (1) The county commissioners in each county in this state must meet on the second Monday of September in each year to ascertain the tax rate necessary to be levied on each dollar of the valuation of all the taxable property in the county for such year in order to raise the amount of state taxes apportioned to such county by the state tax commission. The total of all levies must be within the limits prescribed by the laws of this state. (2) In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted by section 9, article VII, of the constitution of the state of Idaho.  History: [63-801 added 1996, ch. 98, sec. 9, p. 369.]
ID Code § 63-802A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 8 - LEVY AND APPORTIONMENT OF TAXES|Section 63-802A - NOTICE OF BUDGET HEARING.

63-802A. NOTICE OF BUDGET HEARING. (1) Not later than April 30 of each year, each taxing district shall set and notify the county clerk of the date and location set for the budget hearing of the district. If no budget hearing is required by law, the county clerk shall be so notified. (2) Beginning in 2003, a taxing district that fails to comply with subsection (1) of this section shall be prohibited from including in its budget any budget increase otherwise permitted by either subsection (1)(a) or (1)(e) of section 63-802, Idaho Code. (3) If a taxing district wishes to change the time and location of such budget hearing as stated on the assessment notice, it shall publish such change of time and location in advance of such hearing as provided by law.  History: [63-802A, added 1999, ch. 36, sec. 1, p. 73; am. 2000, ch. 265, sec. 1, p. 743; am. 2006, 1st Ex. Sess., ch. 1, sec. 16, p. 59.]
ID Code § 63-802C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 8 - LEVY AND APPORTIONMENT OF TAXES|Section 63-802C - ELECTION TO CREATE A NEW TAXING DISTRICT.

63-802C. ELECTION TO CREATE A NEW TAXING DISTRICT. (1) In the case of an election to create a new taxing district, the county clerk, of the county or counties where the proposed taxing district is proposed to be located, shall mail a notice of the election to all residences within the proposed taxing district or to residents in the proposed taxing district who are eligible to vote in this election. The notice shall be mailed not less than fourteen (14) calendar days prior to the day of the election and shall state with specificity: the purpose of the election, the date of the election, which shall be on a date authorized in section 34-106, Idaho Code, the polling places, the time the polls will be open, the aggregate amount of taxes that will be raised in the proposed taxing district if the election is successful and the increase that will occur per one hundred thousand dollars ($100,000) of taxable value of property, above any exemptions, of residential property, commercial property, industrial property, land actively devoted to agriculture and operating property. (2) The county clerk shall, within ten (10) days after the filing of the petition to create the new taxing district, estimate the cost of advertising and holding the election provided in this section and notify in writing the person or any of the persons filing the petition as to the amount of the estimate. The person or persons shall within twenty (20) days after receipt of the written notice deposit the estimated amount with the county clerk in cash, or the petition shall be deemed withdrawn. If the deposit is made and the proposed new taxing district is formed, the person or persons so depositing the sum shall be reimbursed from the first moneys collected by the county from the taxes authorized to be levied by this section. (3) Compliance with this section shall satisfy any notice or publication requirement as may be provided by law.  History: [63-802C, added 2007, ch. 364, sec. 1, p. 1097; am. 2009, ch. 341, sec. 143, p. 1064.]
ID Code § 63-804 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 8 - LEVY AND APPORTIONMENT OF TAXES|Section 63-804 - FILING COPY OF BUDGET.

63-804. FILING COPY OF BUDGET. The council, trustees, board or other governing body of any taxing district shall at the time of certifying the total amount required from a property tax upon property within the district to raise the amount of money fixed by their budget as previously prepared or approved and as provided for in section 63-803, Idaho Code, file with the appropriate county commissioners a certified copy of their budget as previously prepared, approved and adopted.  History: [63-804 added 1996, ch. 98, sec. 9, p. 372.]
ID Code § 63-806 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 8 - LEVY AND APPORTIONMENT OF TAXES|Section 63-806 - WARRANT REDEMPTION FUND.

63-806. WARRANT REDEMPTION FUND. (1) Upon the same property and for the same year the county commissioners shall levy a property tax for the redemption of outstanding county warrants issued prior to the first day of October in said year, to be collected and paid into the county treasury and apportioned to the county warrant redemption fund, which levy shall be sufficient for the redemption of all the outstanding county warrants, unless the amount of outstanding warrants exceeds the amount that would be raised by a levy of two-tenths of one percent (.2%) of the market value for assessment purposes on all taxable property in the county, in which case the county commissioners shall annually levy a property tax of two-tenths of one percent (.2%) of the market value for assessment purposes on all taxable property in the county for the redemption of such outstanding warrants. (2) All property taxes levied in any year for the county current expense fund, county road fund and county bridge fund and collected on or after the first day of January in the succeeding year and any property tax levied for any purpose and which is no longer needed for such purpose when collected must be paid into the county treasury and apportioned to the county warrant redemption fund, except as otherwise provided by law. All money in the county treasury on the first day of October to the credit of the county current expense fund, county road fund, county bridge fund or any other fund which is no longer needed must be transferred to the county warrant redemption fund upon the books of the county auditor and county treasurer by resolution of the county commissioners entered upon the records of the proceedings.  History: [63-806 added 1996, ch. 98, sec. 9, p. 373.]
ID Code § 63-807 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 8 - LEVY AND APPORTIONMENT OF TAXES|Section 63-807 - LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR.

63-807. LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR. No taxing district formed or organized after the first day of January, in any year, shall be authorized to make a levy for that calendar year, nor shall the auditor of any county in which the taxing district may be situated be required to extend any levy on behalf of the taxing district upon the county rolls extended by him for the year. No existing taxing district which shall annex any territory after the first day of January of the current year, shall be authorized to levy a property tax for the year upon the property situated in the annexed territory and the property shall in all respects be taxed as if the annexation had not taken place. However, should any existing school district or school districts divide, consolidate or reorganize after the assessment date in any year, the board of trustees of the divided, consolidated or reorganized school district shall have the power to levy property taxes and certify the levy for the year in the same manner and according to the same boundaries which the separate school districts involved in the division, consolidation or reorganization could have levied property taxes had the division, consolidation or reorganization not taken place.  History: [63-807 added 1996, ch. 98, sec. 9, p. 374; am. 2016, ch. 30, sec. 1, p. 73.]