reglab/housing_qa huggingface dataset:
ID Code § 63-1310 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1310 - DESTRUCTION OF PERSONAL PROPERTY.

63-1310. DESTRUCTION OF PERSONAL PROPERTY. In the event of the destruction of personal property by fire, flood or other natural disaster after the first day of January of any year the lien of the personal property tax shall attach to and follow any insurance that may be upon said property and the insurer shall pay to the county tax collector from the insurance money all property taxes, late charges, interest and costs incurred that may be due unless cancelled by the county commissioners.  History: [63-1310 added 1996, ch. 98, sec. 14, p. 393.]
ID Code § 63-1311 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1311 - FEES FOR SERVICES.

63-1311. FEES FOR SERVICES. (1) Notwithstanding any other provision of law, the governing board of any taxing district may impose and cause to be collected fees for those services provided by that district which would otherwise be funded by property tax revenues. The fees collected pursuant to this section shall be reasonably related to, but shall not exceed, the actual cost of the service being rendered. (2) No charge, other than property taxes shall be included on a tax notice unless the taxing district placing such charge has received approval by the board of county commissioners to place such charge on the tax notice and meets the criteria set forth in section 63-902, Idaho Code.  History: [63-1311, added 1996, ch. 98, sec. 14, p. 393; am. 1997, ch. 117, sec. 35, p. 333.]
ID Code § 63-1311A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1311A - ADVERTISEMENT OF AND HEARING ON FEE INCREASES.

63-1311A. ADVERTISEMENT OF AND HEARING ON FEE INCREASES. No taxing district may make a decision approving a fee increase that is in excess of five percent (5%) of the amount of the fee last collected or a decision imposing a new fee, unless it first holds a hearing upon such proposed fee increase or fee imposition at a regular or special meeting of the district’s governing body and after it gives public notice of such hearing in the manner provided in this section. Any taxing district that is required to hold a hearing and give public notice of the hearing as provided in this section, and which fails to do so, shall have the validity of all or a portion of the fee increase that it collects be voidable. The taxing district shall give public notice of its intent to make a decision on a proposed fee increase, that is in excess of five percent (5%) of the amount of fees last collected prior to such decision, or a decision to impose a new fee by giving public notice either by advertising in at least one (1) newspaper as defined in section 60-106, Idaho Code, or by holding three (3) public meetings in three (3) different locations in the district or by a single mailing notice to all district residents, providing that the same information is given and providing the meeting shall be held not less than seven (7) days after mailing of the notice. An advertisement used to satisfy the requirements of this section shall be run once each week for the two (2) weeks preceding the week during which the hearing required by this section will be held. The advertisement shall state that the taxing district will meet on a certain day, time and place fixed in the advertisement, for the purpose of hearing public comments regarding any proposed fee increase beyond the limits prescribed by this section, or imposition of a new fee and to explain the reasons for such action.  History: [63-1311A, added 1997, ch. 117, sec. 36, p. 333; am. 2007, ch. 159, sec. 1, p. 482.]
ID Code § 63-1312 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1312 - MUNICIPAL PROPERTY TAXES — NOTIFICATION OF VALUATION.

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.]
ID Code § 63-1313 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1313 - LIMITATION ON PROPERTY TAXES — VALUE OF REAL AND PERSONAL PROPERTY — SPECIAL TAX LEVIES.

63-1313. LIMITATION ON PROPERTY TAXES — VALUE OF REAL AND PERSONAL PROPERTY — SPECIAL TAX LEVIES.  (1) (a) Except as provided in section 63-802, Idaho Code, during any one (1) tax year, the maximum amount of all property taxes from all sources on any property subject to appraisal, assessment, and property taxation within the state of Idaho shall not exceed one percent (1%) of the market value for assessment purposes of such property, including the current market values of all residential improvements, notwithstanding any exemption of a portion of such values from property taxation. (b) The limitation provided for in paragraph (a) of this subsection shall not apply to property taxes or special assessments to pay the principal of and the interest and redemption charges on any indebtedness incurred prior to the time this section becomes effective, nor shall the limitation provided for in paragraph (a) of this subsection apply to property taxes to pay the principal of and the interest and redemption charges on any indebtedness incurred on or after November 7, 1978, as prescribed by the constitution of the state of Idaho, nor shall the limitation provided for in paragraph (a) of this subsection apply to special assessments levied on or after November 7, 1978, as provided by law. (2) The market value for assessment purposes of real and personal property subject to appraisal by the county assessor shall be determined by the county assessor according to the rules prescribed by the state tax commission, as provided in section 63-208, Idaho Code, but where real property is concerned it shall be the actual and functional use of the real property. All taxable property shall be annually appraised or indexed to reflect that valuation.  History: [63-1313 added 1996, ch. 98, sec. 14, p. 394.]
ID Code § 63-1314 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1314 - COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY.

63-1314. COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY. Costs and fees for professional services incurred by the county in the collection of property taxes are a perpetual lien on the property and may be attached to the property taxes, current and delinquent. Such professional services shall include, but not be limited to, attorney fees and title searches.  History: [63-1314 added 1996, ch. 98, sec. 14, p. 394.]
ID Code § 63-1315 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1315 - FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION.

63-1315. FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION. (1) A nonschool taxing district having a population of less than seven thousand five hundred (7,500) may certify a budget request for an amount of property tax revenues to finance an annual budget in excess of the limitations imposed by section 63-802, Idaho Code, for the purpose of paying an obligation that has been judicially confirmed pursuant to chapter 13, title 7, Idaho Code, provided that all of the following conditions are met: (a) The taxing district has, within the previous five (5) years, held at least three (3) elections to obtain voter approval to incur the debt; (b) The taxing district first budgets the maximum amount of property tax permitted pursuant to section 63-802, Idaho Code, including any available forgone amount; (c) All surplus funds available to the taxing district are used to pay the obligation; (d) The obligation was judicially confirmed after March 1, 2018, but before December 31, 2019;  (e) The obligation amount exceeds one-third (1/3) of the property tax revenues used to finance the taxing district’s highest annual budget in the preceding three (3) years; and (f) The amount in excess of the limitations imposed by section 63-802, Idaho Code, authorized by this section does not increase the budget that would otherwise be applicable by more than the amount raised by a levy rate of one-tenth of one percent (0.1%). (2) The provisions of subsection (1) of this section pertain regardless of whether the obligation is paid in cash, redeemable warrants, the proceeds of bonded indebtedness permitted as an ordinary and necessary expense, or any combination of these methods of payment. (3) The state tax commission may promulgate rules necessary to administer the provisions of this section. (4) The levy resulting from the provisions of subsection (1) of this section may be imposed only until the obligation is paid in full.  History: [63-1315, added 2019, ch. 205, sec. 1, p. 625.]
ID Code § 63-1316 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1316 - ELECTION — AUTHORIZATION OF GOVERNING BODY.

63-1316. ELECTION — AUTHORIZATION OF GOVERNING BODY. (1) No nonschool taxing district shall exercise any powers provided pursuant to section 63-1315, Idaho Code, unless a majority of qualified electors have voted to approve the obligation provided for in section 63-1315, Idaho Code, within the five (5) years prior to the budget request. (2) The election provided for in this section shall be held in accordance with the provisions of section 34-106, Idaho Code.  History: [63-1316, added 2019, ch. 205, sec. 2, p. 626.]
ID Code § 63-1401 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 14 - ENFORCEMENT — PENALTIES|Section 63-1401 - AUTHORITY OF ASSESSOR — DUTY OF ASSESSOR.

63-1401. AUTHORITY OF ASSESSOR — DUTY OF ASSESSOR. (1) The assessor is hereby authorized to administer oaths to all persons who may be required to swear, and he may examine under oath any person who is required under the provisions of this chapter to list property for appraisal, assessment or taxation, concerning the amount and value of such property, and he may examine under oath any person whom he may suppose to have knowledge of the amount or value of the property of any person refusing to list such property or to verify such list, or whenever the assessor shall be of the opinion that the person listing property for himself or for any other person has not made a complete list of such property. If any person shall refuse to answer under oath any question asked of him by the assessor concerning the amount and value of the property required to be listed by him, the assessor may list and assess such property according to his best judgment and information, but, if any property is willfully concealed, removed, transferred, misrepresented or not listed by the person required to do so, such property, upon discovery, must be appraised, assessed and taxed at two (2) times its value for each year such property has escaped taxation. The county board of equalization may excuse the liability for such penalty upon a proper showing that by good and sufficient cause the requirement to list such property need not be complied with. Any person making a false list, schedule or statement under oath shall be guilty of perjury. (2) The assessor shall note, at the time of appraisal, all cases where the owner, agent or other person required by this title to list property: refused or failed to make the sworn taxpayer’s declaration required of him; refused to answer any question asked of him by the assessor in reference to the appraisal of property; was absent or willfully concealed, removed, transferred, misrepresented or failed to list such property.  History: [63-1401 added 1996, ch. 98, sec. 15, p. 394.]
ID Code § 63-1403 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 14 - ENFORCEMENT — PENALTIES|Section 63-1403 - SUITS BY ATTORNEY GENERAL.

63-1403. SUITS BY ATTORNEY GENERAL. (1) The attorney general of this state is empowered to sue and collect, for and on behalf of any other political subdivision or state of the United States taxes legally due such political subdivision or state provided that the law of such state contains a reciprocal provision by which that state will enforce and collect taxes due this state or its political subdivision. (2) The attorney general or an appropriate official of any political subdivision of this state may bring suits in the courts of other states to collect taxes legally due this state or any political subdivision thereof. The officials of other states which extend a like comity to this state are empowered to sue for the collection of such taxes in the courts of this state. A certificate by the secretary of state under the great seal of the state that such officers have authority to collect the tax is conclusive evidence of such authority.  History: [63-1403 added 1996, ch. 98, sec. 15, p. 396.]
ID Code § 63-1405 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 14 - ENFORCEMENT — PENALTIES|Section 63-1405 - REMOVAL OF OFFICERS.

63-1405. REMOVAL OF OFFICERS. Any county officer upon whom any duties devolve under the revenue laws of this state, who willfully neglects or refuses to perform any such duty, may be removed from office in the manner prescribed by law. When proceedings are commenced to remove such officer, the county commissioners, or in case such officer be a commissioner, then the district judge, may suspend such officer from his powers and duties under the revenue laws, and appoint a competent person in his place until a proper tribunal has either removed or acquitted such suspended officer. Any act relating to the appraisal of property, the assessment of property, the levy or collection of property taxes, or the sale of property for nonpayment of property taxes, performed by any such temporary officer, is valid and of the same force and effect as if performed by a duly qualified officer, elected to such office; provided, that such temporary officer has been bonded, as is required of persons duly elected to such office.  History: [63-1405 added 1996, ch. 98, sec. 15, p. 398.]
ID Code § 63-1501 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS|Section 63-1501 - DEFINITIONS.

63-1501. DEFINITIONS. As used in this act, the following terms shall have the following meanings: "Contracting units" shall include the state or any officer or department thereof, the counties or other subdivisions of the state, and all municipal and quasi-municipal corporations therein. "Contractor" shall mean any person, firm, copartnership, association, or corporation, foreign or domestic, entering into a contract for the construction, erection, repair, or improvement of any kind or character of public works in this state. "Taxes" shall mean all taxes, assessments, excises, and license fees authorized to be levied, assessed, and collected under the laws of this state, other than taxes on real property. "Taxing unit" shall mean the state or any officer or department thereof, the counties or other subdivisions of the state, and all municipal and quasi-municipal corporations therein authorized by law to assess, levy and collect taxes.  History: [63-1501, added 1937, ch. 246, sec. 1, p. 440.]
ID Code § 63-1502 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS|Section 63-1502 - CONDITIONS PRECEDENT TO CONTRACT FOR PUBLIC WORKS.

63-1502. CONDITIONS PRECEDENT TO CONTRACT FOR PUBLIC WORKS. Before entering into a contract for the construction of any public works in this state, the contracting unit shall require as conditions precedent that the contractor be authorized to do business in this state and that he furnish satisfactory evidence that he has paid or secured to the satisfaction of the respective taxing units all taxes for which he or his property is liable then due or delinquent.  History: [63-1502, added 1937, ch. 246, sec. 2, p. 440.]
ID Code § 63-1503 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS|Section 63-1503 - CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES — AGREEMENT.

63-1503. CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES — AGREEMENT. Every contract for the construction of public works by a contracting unit of this state shall contain substantially the following provisions: The contractor, in consideration of securing the business of erecting or constructing public works in this state, recognizing that the business in which he is engaged is of a transitory character, and that in the pursuit thereof, his property used therein may be without the state when taxes, excises, or license fees to which he is liable become payable, agrees: 1. To pay promptly when due all taxes, (other than on real property), excises and license fees due to the state, its subdivisions, and municipal and quasi-municipal corporations therein, accrued or accruing during the term of this contract, whether or not the same shall be payable at the end of such term; 2. That if the said taxes, excises, and license fees are not payable at the end of said term, but liability for the payment thereof exists, even though the same constitute liens upon his property, to secure the same to the satisfaction of the respective officers charged with the collection thereof; and 3. That, in the event of his default in the payment or securing of such taxes, excises, and license fees, to consent that the department, officer, board, or taxing unit entering into this contract may withhold from any payment due him hereunder the estimated amount of such accrued and accruing taxes, excises, and license fees for the benefit of all taxing units to which said contractor is liable.  History: [63-1503, added 1937, ch. 246, sec. 3, p. 440.]
ID Code § 63-1504 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS|Section 63-1504 - DUTY OF PUBLIC OFFICERS TO WITHHOLD AMOUNT OF TAXES.

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.]
ID Code § 63-1505 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS|Section 63-1505 - PENALTY FOR DERELICTION OF DUTY.

63-1505. PENALTY FOR DERELICTION OF DUTY. Any officer of a contracting unit who fails to comply with or violates any of the provisions hereof shall be liable personally and on his official bond for the amount of any tax loss by any taxing unit incurred as a result of failure to comply with the terms hereof.  History: [63-1505, added 1937, ch. 246, sec. 5, p. 440.]
ID Code § 63-1601 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 16 - PREPAYMENT OF TAXES|Section 63-1601 - DECLARATION OF INTENT.

63-1601. DECLARATION OF INTENT. It is the intent of the legislature to make provisions available for the prepayment of a portion of certain taxpayers’ ad valorem taxes to minimize the impact on public facilities caused by new business operations within a county.  History: [63-1601, added 1980, ch. 226, sec. 1, p. 505.]
ID Code § 63-1602 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 16 - PREPAYMENT OF TAXES|Section 63-1602 - PETITION FOR PERMISSION TO PREPAY TAXES.

63-1602. PETITION FOR PERMISSION TO PREPAY TAXES. In order to minimize the impact on public facilities as a result of new business operations and to permit affected taxing districts to use prepaid ad valorem taxes for planning, construction, expansion, or operation of public facilities, any taxpayer seeking to prepay ad valorem taxes shall petition the board of county commissioners in the applicable county. The petition, in addition to such information as the taxpayer may choose to present, shall contain the following: (a) A statement that the taxpayer intends to engage or is engaged in new business operations and that such operations will have an impact on public facilities in the county; (b) A declaration that the taxpayer has or will have taxable property in the county and taxing districts during the term of the impact period, which shall not exceed ten (10) years; (c) A request that the taxpayer be allowed to prepay a portion, but not to exceed fifty percent (50%) of the estimated ad valorem taxes that will be due during the first one-half of the term of the impact period, which shall not exceed ten (10) years; and (d) A request that a local impact committee be organized.  History: [63-1602, added 1980, ch. 226, sec. 1, p. 505.]