reglab/housing_qa huggingface dataset:
ID Code § 63-1011 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY|Section 63-1011 - POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF PROCEEDINGS.

63-1011. POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF PROCEEDINGS. (1) Any and all tax deeds issued by counties, or any other municipal or quasi-municipal corporations of the state of Idaho, authorized by law to issue deeds for delinquencies or assessments, shall, when the property has been sold by such counties or other municipal or quasi-municipal corporations and held and peaceably possessed by the purchaser or his successors in interest for more than one (1) year and upon which the purchaser or his successors in interest have paid all property taxes lawfully assessed thereon for such period, be conclusive as to the regularity and validity of all proceedings required by law to be done in making the levy, assessment, or sale of such property for the delinquency or assessment for which such property was sold. (2) No action shall be maintained to contest any delinquency or assessment, or the proceedings upon which the tax deed has been issued after such property has been sold by the taxing agency, and the purchaser or his successors in interest have paid all property taxes legally levied or assessed thereon for a period of one (1) year, and such purchaser’s deed from such county or other taxing agency, shall be conclusive evidence of the doing of each and all of the acts, and taking of each and all proceedings required by law as to the issuance of a valid tax deed to such property.  History: [63-1011 added 1996, ch. 98, sec. 11, p. 386; am. 2001, ch. 193, sec. 2, p. 658.]
ID Code § 63-1012 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY|Section 63-1012 - SALE OF PERSONAL PROPERTY UPON DELINQUENCY.

63-1012. SALE OF PERSONAL PROPERTY UPON DELINQUENCY. (1) Upon a delinquency of any personal property tax, the county tax collector shall issue a warrant of distraint for the collection of the delinquency. The warrant of distraint shall bear the date of its issuance, and shall be directed to the county sheriff. The warrant shall give the name of the delinquent taxpayer and his mailing address as ascertained by the county tax collector. The warrant shall also describe generally the personal property upon which the delinquency exists and give the amount of each delinquency. The warrant shall contain a direction to the county sheriff to seize and sell a sufficient amount of the property, or any other personal property of the delinquent taxpayer to be found within the county, with the minimum bid sufficient to pay the delinquency, together with interest and late charges thereon and together with all fees, commissions, mileage and costs accruing thereon. (2) The county tax collector shall keep a record of the date of the issuance of each warrant of distraint and of the return, showing in detail the amount collected or the fact that no personal property belonging to the delinquent taxpayer was found. A record of all warrants of distraint shall, upon their return, be kept by the tax collector for a period of two (2) years. The collection of any delinquency, or the return of a warrant of distraint showing no property found, shall relieve the county sheriff and tax collector and their bondsmen from responsibility of that delinquency. Upon the return of any warrant of distraint showing property taxes uncollected it shall be the duty of the tax collector, when directed by the county commissioners, to commence and prosecute to judgment an action against the delinquent taxpayer, and no property shall be exempt from levy and sale upon execution issued on the judgment.  History: [63-1012 added 1996, ch. 98, sec. 11, p. 387.]
ID Code § 63-1013 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY|Section 63-1013 - WARRANTS OF DISTRAINT — SERVICE AND EXECUTION.

63-1013. WARRANTS OF DISTRAINT — SERVICE AND EXECUTION. (1) All warrants of distraint issued by the tax collector shall be served and executed by the sheriff in the manner provided by law for the services of executions by levy upon personal property and he shall make return of the same to the tax collector of the county within ninety (90) days from the date of his receipt thereof with an endorsement thereon showing that the delinquency therein described, together with interest, late charges and costs, as provided by law, have been collected, or that, no property can be found to seize under the warrant. For making a false return the sheriff shall be liable to the county for double the amount of the property taxes, with interest and costs. (2) Fees allowed for issuing warrants of distraint, collection, levy and return of the same, shall be set by ordinance by the board of county commissioners. When levying on a warrant of distraint, the provisions of section 31-3203, Idaho Code, shall apply in determining service fees. (3) If the sheriff returns the warrant of distraint showing that no property can be found upon which a levy can be made to collect the delinquency, he shall note in the return the county, if any, in this state to which the delinquent taxpayer may have moved together with his mailing address and the date of his departure shall also be noted on the returns. Upon the filing of the sheriff’s return showing that any delinquent taxpayer has moved to another county in this state, it shall be the duty of the tax collector to immediately issue and mail another warrant of distraint to the sheriff of the county to which the delinquent taxpayer is so shown to have moved, or in which personal property belonging to him may be found, and the sheriff to whom the other warrant of distraint is issued shall serve and return the warrant in the manner provided for the service and return of original warrants of distraint, making return of fees and commissions earned by him to the county auditor of his county, and paying any delinquency and fees collected, shown by the other warrant of distraint to be due, to the tax collector issuing the other warrant. Should a sheriff to whom the other warrant of distraint is issued be unable to find any property out of which the delinquency may be collected, he shall so return to the tax collector issuing the warrant.  History: [63-1013, added 1996, ch. 98, sec. 11, p. 387; am. 1997, ch. 117, sec. 34, p. 332; am. 2010, ch. 115, sec. 1, p. 241.]
ID Code § 63-1015 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY|Section 63-1015 - APPORTIONMENT OF PROCEEDS FROM REDEMPTION.

63-1015. APPORTIONMENT OF PROCEEDS FROM REDEMPTION. Upon the redemption from tax sale of any property described in any delinquency entry, the amount paid on account of such redemption, shall be paid into the county treasury by the tax collector, upon the certificate of the county auditor, to be apportioned among the several state and county funds and taxing districts, as provided for the apportionment of property taxes.  History: [63-1015 added 1996, ch. 98, sec. 11, p. 388.]
ID Code § 63-1101 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES|Section 63-1101 - SEIZURE OF PROPERTY FOR REFUSAL TO PAY PROPERTY TAX — DUTY OF TAX COLLECTOR.

63-1101. SEIZURE OF PROPERTY FOR REFUSAL TO PAY PROPERTY TAX — DUTY OF TAX COLLECTOR. In case any person refuses to pay the property tax levied on any personal property belonging to him when demanded by the tax collector, the tax collector shall direct the sheriff to seize and sell as much of the personal property or any other property of the person as will be sufficient to pay the property taxes, late charges, interest, costs and expenses accruing thereon, as estimated by the tax collector.  History: [63-1101 added 1996, ch. 98, sec. 12, p. 389.]
ID Code § 63-1102 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES|Section 63-1102 - SALE.

63-1102. SALE. The sale must be made after one (1) week’s notice of the time and place thereof, given by publication in a newspaper of general circulation in the county or posting in three (3) public places within the county, and must be at public auction for cash, and each article seized must be sold separately to the highest bidder.  History: [63-1102 added 1996, ch. 98, sec. 12, p. 389.]
ID Code § 63-1103 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES|Section 63-1103 - DISPOSITION OF PROCEEDS.

63-1103. DISPOSITION OF PROCEEDS. The sheriff shall collect from the proceeds of the sale, in addition to the estimated amount of property taxes, all costs and expenses incurred in publishing or posting the notices of the sale, in making the sale and in keeping and caring for the property. After collecting the proceeds and noting the costs of the sale, the sheriff shall have an immediate settlement with the tax collector.  History: [63-1103 added 1996, ch. 98, sec. 12, p. 389.]
ID Code § 63-1104 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES|Section 63-1104 - BILL OF SALE.

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.]
ID Code § 63-1105 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES|Section 63-1105 - RESALE.

63-1105. RESALE. In the event of the refusal of any bidder to pay the amount bid and complete his purchase, the sheriff may either sue the purchaser upon his bid or offer the property for resale.  History: [63-1105 added 1996, ch. 98, sec. 12, p. 389.]
ID Code § 63-1106 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES|Section 63-1106 - SALE OF ADDITIONAL PROPERTY.

63-1106. SALE OF ADDITIONAL PROPERTY. In the event that the property seized does not bring sufficient money to pay the property taxes and costs, the tax collector shall direct the sheriff to seize and sell additional property liable for the property tax, pursuant to section 63-1012(1), Idaho Code.  History: [63-1106 added 1996, ch. 98, sec. 12, p. 389.]
ID Code § 63-1107 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES|Section 63-1107 - DISPOSITION OF EXCESS.

63-1107. DISPOSITION OF EXCESS. All excess over the property taxes and costs of the proceedings of any sale must be returned to the owner of the property or deposited in the county treasury to be refunded by order of the county commissioners. Any unsold portion of any such property shall be stored until claimed by the owner or for thirty (30) days, whichever is less. The owner shall pay storage and transportation costs when reclaiming any unsold property.  History: [63-1107 added 1996, ch. 98, sec. 12, p. 389.]
ID Code § 63-1108 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES|Section 63-1108 - PURCHASE BY COUNTY.

63-1108. PURCHASE BY COUNTY. In the event that no person bids on any property offered for sale, or if such property in the judgment of the tax collector exceeds in value the amount of the highest bid made, the tax collector may bid on the property if it is deemed in the best interest of the county. He shall dispose of the purchased property by sale in the same manner as other personal property belonging to the county. However, the tax collector shall not buy any property for the county when a sufficient sum to defray the property taxes and costs of sale is bid therefor.  History: [63-1108, added 1996, ch. 98, sec. 12, p. 390; am. 2015, ch. 199, sec. 1, p. 609.]
ID Code § 63-1201 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 12 - SETTLEMENT OF REVENUE OFFICERS|Section 63-1201 - MONTHLY AND FINAL SETTLEMENT OF TAX COLLECTOR.

63-1201. MONTHLY AND FINAL SETTLEMENT OF TAX COLLECTOR. On the first Monday of each month, except the second Monday of January and July, the county tax collector shall settle with the county auditor for all moneys collected, including property taxes levied on property, and make a detailed statement under oath, showing the amount of money collected for state and county purposes and for every city, school district, road district or other taxing district or authority, since his last settlement, and shall pay all the moneys into the county treasury upon the certificate of the county auditor, to be apportioned as provided by law.  History: [63-1201 added 1996, ch. 98, sec. 13, p. 390.]
ID Code § 63-1202 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 12 - SETTLEMENT OF REVENUE OFFICERS|Section 63-1202 - SETTLEMENT BY COUNTY AUDITOR.

63-1202. SETTLEMENT BY COUNTY AUDITOR. (1) The county auditor must, on the second Monday of each month, transmit to the clerk of every taxing district having a treasurer whose duty it is to receive, keep and disburse all moneys belonging to it, a settlement of all moneys belonging to each district, paid into the county treasury since the last transmittal; provided however, that in the months of July and January the money may be transmitted no later than the twenty-fifth day of the month. (2) On the second Monday of each month the county auditor shall transmit to the appropriate agency all moneys belonging to the state paid into the county treasury on and after the second Monday of the preceding month, showing from what sources the money was received and the amount received from each source, with a statement duly sworn to before an officer authorized to administer oaths.  History: [63-1202 added 1996, ch. 98, sec. 13, p. 390.]
ID Code § 63-1301 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1301 - APPLICATION TO TAXING DISTRICTS.

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.]
ID Code § 63-1302 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1302 - CANCELLATION AND REFUND OF PROPERTY TAX.

63-1302. CANCELLATION AND REFUND OF PROPERTY TAX. (1) The county commissioners may, at any time when in session, cancel property taxes which for any lawful reason should not be collected, and may refund to any taxpayer any money to which he may be entitled by reason of a double payment of property taxes on any property for the same year, or the double assessment or erroneous assessment of property through error. Notwithstanding any other provisions of law, in any case in which the county commissioners find that, due to error or otherwise by fault of the county, an excess amount of property tax was paid, the county commissioners may refund the excess amount so collected plus pay the same late charges and delinquency interest rate on that amount which the county would regularly require of a taxpayer who is delinquent, and the county commissioners may adopt an ordinance or resolution to establish such payments. (2) The county commissioners may refund to the purchaser of any property when it has been determined by the county commissioners that such sale is void or invalid, the amount paid by such purchaser to the county with interest thereon from the date of such payment at the rate of six percent (6%) per annum. (3) All proceedings of the county commissioners in the cancellation or refund of property taxes or refund of payments made at void sale must be recorded in the official minutes. All such refund of property taxes or payments must be paid upon warrants drawn on the county current expense fund by the county auditor or upon checks issued by the county tax collector. All such refunds shall be apportioned to the various funds or taxing districts.  History: [63-1302 added 1996, ch. 98, sec. 14, p. 391.]
ID Code § 63-1303 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1303 - ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR.

63-1303. ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR. (1) Whenever the county commissioners shall make any adjustments correcting errors or any other tax adjustments coming within the authority vested by law in such body, the clerk of the board shall, without delay, prepare and deliver to the county tax collector, a copy of the proceedings of the county commissioners. (2) It shall be the duty of the tax collector to make the necessary corrections. All such copies shall be full authority for the tax collector to make adjustments as ordered; however, the tax collector shall assume no personal responsibility as to the legality of the orders but such responsibility shall rest entirely with the county commissioners.  History: [63-1303 added 1996, ch. 98, sec. 14, p. 391.]
ID Code § 63-1304 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1304 - ADJUSTMENT OF LATE CHARGES OR INTEREST.

63-1304. ADJUSTMENT OF LATE CHARGES OR INTEREST. The county commissioners of any county within the state of Idaho may, by resolution, authorize the county tax collector to make adjustments of late charges, interest and fees, not to exceed the designated limit as set by the county commissioners, in order to facilitate the collection of property taxes.  History: [63-1304 added 1996, ch. 98, sec. 14, p. 391.]
ID Code § 63-1305 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1305 - REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF TAX APPEALS.

63-1305. REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF TAX APPEALS. (1) When any court or the board of tax appeals orders a refund of any property taxes imposed under chapters 1 through 17, title 63, the county commissioners of the county or counties which collected the taxes may either refund taxes or apply the amount to be refunded as a credit against taxes due from the taxpayer in the following year. The county commissioners may use a combination of both a payment and a credit to effect the refund. (2) As used in this section, "refund" includes property tax described in subsection (1) of this section found by the court or the board of tax appeals to have been overpaid and not lawfully due, interest due on the refund of such tax, costs and other amounts ordered paid by a court or the board of tax appeals. (3) In the event a refund is paid, payments must be made by warrants drawn on the county’s current expense fund by the county auditor. The auditor shall apportion the amount of property taxes cancelled as credit to the tax collector. The auditor shall charge the various funds and taxing districts with their proportionate share of the refund and credit the current expense account. (4) If a credit is given the following year, the credit shall be allowed against actual property taxes assessed to the taxpayer by the taxing districts which received the taxes ordered to be refunded. (5) Amounts equal to the refunds or credits allowed in this section may be included in amounts certified pursuant to sections 63-802 through 63-807, Idaho Code, but shall not be a part of the operating budget within the meaning of section 63-802, Idaho Code.  History: [63-1305 added 1996, ch. 98, sec. 14, p. 392.]
ID Code § 63-1306 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1306 - PROCEDURE AND PROOF OF PAYMENT.

63-1306. PROCEDURE AND PROOF OF PAYMENT. (1) No procedure or action relating to the appraisal or assessment of property or the collection of property taxes is illegal on account of informality. (2) Proof of payment of property taxes shall be the sole responsibility of the taxpayer.  History: [63-1306 added 1996, ch. 98, sec. 14, p. 392.]
ID Code § 63-1307 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1307 - TRANSMISSION OF FUNDS TO STATE TREASURER.

63-1307. TRANSMISSION OF FUNDS TO STATE TREASURER. All moneys required under the provisions of this title to be transmitted to the state treasurer shall be transmitted at the expense of the county.  History: [63-1307 added 1996, ch. 98, sec. 14, p. 392.]
ID Code § 63-1308 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1308 - PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY.

63-1308. PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY. (1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned. (2) An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.  History: [63-1308 added 1996, ch. 98, sec. 14, p. 392.]
ID Code § 63-1309 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW|Section 63-1309 - SPECIAL TAXING DISTRICT OR BOND PROPOSAL DEFEATED IN ELECTION BARS SUBSEQUENT ELECTIONS FOR SPECIFIED TIME — EXCEPTION — BOARD OF EDUCATION MAY CONDUCT ELECTION — MUNICIPALITIES, WATER OR SEWER DISTRICTS MAY CONDUCT BOND ELECTION.

63-1309. SPECIAL TAXING DISTRICT OR BOND PROPOSAL DEFEATED IN ELECTION BARS SUBSEQUENT ELECTIONS FOR SPECIFIED TIME — EXCEPTION — BOARD OF EDUCATION MAY CONDUCT ELECTION — MUNICIPALITIES, WATER OR SEWER DISTRICTS MAY CONDUCT BOND ELECTION. If any election has been held for the formation of any special taxing district, or for the approval of any bond issue or other proposal which would have resulted in a property tax levy, and the proposal submitted at such election was defeated, no subsequent election shall be held within two (2) months from and after the date of such prior election for the same or a similar purpose in any district which includes any part of the area which was affected by the prior election. In the event any school building is destroyed or rendered unusable for school purposes by reason of fire, flood or other catastrophe, and a school bond election for the purpose of the replacement of such building is prohibited by the provisions of this section or by the provisions of section 34-106, Idaho Code, the state board of education shall have the power to authorize an election for such purpose by order based upon a finding of such facts. The provisions of this section shall not apply to school elections held solely for determining property tax levies for general school purposes not involving the issuance of bonds. This time requirement between elections shall not apply to municipalities or water and/or sewer districts when bond issues are being proposed for the installation or improvement of water supply systems or public sewerage systems which have been deemed necessary by the Idaho state board of health and welfare to bring such system or systems in conformance with state statutes or rules of the state board of health and welfare.  History: [63-1309 added 1996, ch. 98, sec. 14, p. 392; am. 2009, ch. 341, sec. 144, p. 1064.]