reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY › Section 63-1008 - EFFECT OF TAX DEED AS EVIDENCE.

63-1008. EFFECT OF TAX DEED AS EVIDENCE. (1) The matters recited in the delinquency must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that:
(a) The property was appraised and assessed as required by law;
(b) The property was equalized as required by law;
(c) The property taxes were levied in accordance with law;
(d) The property taxes were not paid;
(e) The delinquency took effect at the proper time as prescribed by law;
(f) The property was not redeemed;
(g) The person who executed the deed was the proper officer;
(h) Where the real property was sold to pay property taxes on personal property that the real property belonged to the person liable to pay the property tax.
(2) The deed duly acknowledged or proved is prima facie evidence of the regularity of all other proceedings, from the assessment by the assessor inclusive up to the execution of the deed.
History:
[63-1008 added 1996, ch. 98, sec. 11, p. 386.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY › Section 63-1009 - EFFECT OF TAX DEED AS CONVEYANCE.

63-1009. EFFECT OF TAX DEED AS CONVEYANCE. The deed conveys to the grantee the right, title, and interest held by the record owner or owners, provided that the title conveyed by the deed shall be free of any recorded purchase contract, mortgage, deed of trust, security interest, lien, or lease, as long as notice has been sent to the party in interest as provided in sections 63-201(17) and 63-1005, Idaho Code, and the lien for property taxes, assessments, amounts certified to the tax collector pursuant to section 50-1715, Idaho Code, charges, interest, and penalties for which the lien is foreclosed and in satisfaction of which the property is sold.
History:
[63-1009 added 1996, ch. 98, sec. 11, p. 386; am. 2016, ch. 273, sec. 7, p. 758; am. 2020, ch. 273, sec. 4, p. 808.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY › Section 63-1010 - DEEDS UPON REDEMPTION.

63-1010. DEEDS UPON REDEMPTION. In all cases where real property has been or may hereafter be sold for delinquency and a deed has been issued to the county therefor, and redemption has been made in the manner provided and in accordance with the provisions of section 63-1007, Idaho Code, the county tax collector, must issue a deed to the redemptioner; and upon the giving of such deed, such tax deed so issued to the county and the delinquency and tax sale upon which the same is based and all delinquencies and sales for prior year delinquencies shall become null and void, and all right, title and interest acquired by the county, under and by virtue of such tax deed, or tax sales, or delinquencies, shall cease and terminate.
History:
[63-1010 added 1996, ch. 98, sec. 11, p. 386.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]