reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 6 - EXEMPTIONS FROM TAXATION › Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.

63-606A. SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION. (1) The county board of equalization of any county in which any property, the investment in which qualifies for the income tax credits described in sections 63-4403 and 63-4404, Idaho Code, is located may exempt all or a portion of the value of such property from property taxation. The board may grant the exemption when it finds that the investments in such property benefit the citizens within the county and taxing districts within the county in a manner and to such a degree that to grant the exemption is necessary and just.
(2) Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A, Idaho Code.
(3) Applications for the exemption under this section shall be considered by the board as other applications for exemption under section 63-501, Idaho Code. Upon request of the board, the state tax commission may disclose to the board or county official designated by the board information necessary to identify and determine the property upon which the exemption may be granted.
History:
[63-606A, added 2005, ch. 370, sec. 2, p. 1185.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-704 - AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION.

63-704. AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION. (1) Each claimant qualifying for and applying for a reduction in property taxes or occupancy taxes under the provisions of sections 63-701 through 63-710, Idaho Code, shall be allowed a reduction in taxes on his homestead for the current year only, in the amounts provided by subsection (4) of this section.
(2) All property taxes and occupancy taxes continue to be the responsibility of the individual taxpayer, and all taxes continue to be perpetual liens against the property against which assessed. All taxes may be collected and enforced in the usual manner, if the taxpayer does not receive any tax reduction as provided under sections 63-701 through 63-710, Idaho Code, or if the taxpayer receives less tax reduction than the whole amount of property taxes or occupancy taxes he is charged with.
(3) The claimant property owner’s tax reduction shall be based upon the current year’s assessed value and the current year’s levy.
(4) Property tax and occupancy tax reductions qualified under sections 63-701 through 63-710, Idaho Code, shall be allowed as set out in section 2, chapter 59, laws of 1992, and adjusted for cost-of-living fluctuations as provided in section 63-705, Idaho Code.
(5) A claimant who is a veteran with a service-connected disability of one hundred percent (100%) or a disability rating based on individual unemployability rating that is compensated at the one hundred percent (100%) disability rate, as certified by the United States department of veterans affairs, shall also be eligible for a special property tax or occupancy tax reduction, as provided in section 63-705A, Idaho Code.
History:
[63-704, added 1996, ch. 98, sec. 8, p. 365; am. 1997, ch. 117, sec. 26, p. 326; am. 2001, ch. 69, sec. 5, p. 137; am. 2018, ch. 183, sec. 1, p. 401; am. 2019, ch. 31, sec. 4, p. 89; am. 2020, ch. 246, sec. 1, p. 719.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-706 - TIME REQUIREMENTS FOR FILING CLAIM.

63-706. TIME REQUIREMENTS FOR FILING CLAIM. (1) Any claim for property tax reduction to be granted under the provisions of sections 63-701 through 63-710, Idaho Code, shall be filed in the office of the county assessor between January 1 and April 15 of each year. If April 15 is a weekend or a certain holiday recognized by the internal revenue service, such claims shall be considered timely filed if filed on the next business day.
(2) Any claim for occupancy tax reduction to be granted under the provisions of sections 63-701 through 63-710, Idaho Code, shall be governed by the provisions of section 63-317, Idaho Code, but must be filed in the office of the county assessor no later than the fourth Monday in January of the year following the year for which the occupancy tax was levied.
History:
[63-706, added 1996, ch. 98, sec. 8, p. 366; am. 1997, ch. 117, sec. 28, p. 327; am. 2001, ch. 69, sec. 6, p. 137; am. 2011, ch. 85, sec. 2, p. 179; am. 2013, ch. 21, sec. 5, p. 40; am. 2019, ch. 31, sec. 7, p. 90.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-708 - RECOVERY OF ERRONEOUS CLAIMS.

63-708. RECOVERY OF ERRONEOUS CLAIMS. Within three (3) years of payment, the state tax commission may recover any erroneous or incorrect payment made under sections 63-701 through 63-710, Idaho Code, from any "claimant" as defined in section 63-701(1), Idaho Code. The deficiency determination, collection, and enforcement procedures provided by the Idaho income tax act, sections 63-3039, 63-3042, 63-3043 through 63-3064, Idaho Code, shall apply and be available to the commission for enforcement and collection under sections 63-701 through 63-710, Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-701 through 63-710, Idaho Code. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under sections 63-701 through 63-710, Idaho Code, be described as tax relief liens and proceedings. In connection with such sections, a deficiency shall consist of any amount erroneously claimed by or paid to a claimant under sections 63-701 through 63-710, Idaho Code.
History:
[63-708, added 1996, ch. 98, sec. 8, p. 368; am. 1997, ch. 117, sec. 29, p. 328.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-709 - REIMBURSEMENT BY STATE TAX COMMISSION.

63-709. REIMBURSEMENT BY STATE TAX COMMISSION. (1) By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county one-half (1/2) of the amount due each county as reimbursement for reduction in property taxes as provided in sections 63-701 through 63-710, Idaho Code, as shown on the abstract of property tax reduction roll and claims forms approved by the state tax commission, and shall pay the second one-half (1/2) of such amount by not later than June 20 of the following year.
(2) The state tax commission may make one (1) lump sum payment by June 20 of the following tax year to the appropriate county tax collector if the reimbursement results from the granting of occupancy tax reduction and the claim was entered on the supplemental roll. Any amount of occupancy tax scheduled to be reimbursed by the state tax commission shall not be subject to late fees, penalties, or interest of any kind.
History:
[63-709, added 1996, ch. 98, sec. 8, p. 368; am. 1997, ch. 117, sec. 30, p. 328; am. 2004, ch. 156, sec. 6, p. 504; am. 2019, ch. 31, sec. 9, p. 91.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-710 - PROCEDURE AFTER REIMBURSEMENT.

63-710. PROCEDURE AFTER REIMBURSEMENT. The money received by the county tax collector under the provisions of section 63-709, Idaho Code, may be considered by the counties and other taxing districts and budgeted against at the same time, in the same manner and in the same year as revenues from taxation.
History:
[63-710, added 1996, ch. 98, sec. 8, p. 368; am. 2004, ch. 156, sec. 7, p. 505; am. 2006, ch. 59, sec. 2, p. 184.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-712 - SHORT TITLE.

63-712. SHORT TITLE. The provisions of sections 63-712 through 63-721, Idaho Code, shall be known and may be cited as the "Property Tax Deferral Act."
History:
[63-712, added 2006, ch. 234, sec. 1, p. 694.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-713 - DEFINITIONS.

63-713. DEFINITIONS. In addition to the definitions in section 63-701, Idaho Code, the following definitions apply to sections 63-712 through 63-721, Idaho Code.
(1) "Qualified claimant" means:
(a) An individual who is a claimant who applies for and properly receives property tax relief under the provisions of sections 63-701 through 63-710, Idaho Code; or
(b) An individual who meets the definition of "claimant" under section 63-701, Idaho Code, and is otherwise eligible to file a claim under sections 63-701 through 63-710, Idaho Code, except by reason of exceeding the income limitations of section 63-705, Idaho Code, may nevertheless be a qualified claimant, provided his household income does not exceed fifty thousand dollars ($50,000) for the tax year 2021, which amount shall be increased by the annual cost-of-living percentage modification as determined by the secretary of health and human services pursuant to 42 U.S.C. 415(i) beginning in 2022.
(2) "Qualified property" means property owned by a qualified claimant, provided that the property is the "homestead," as defined in section 63-701, Idaho Code, of the qualified claimant.
(3) "Sufficient equity" means that:
(a) The property is not security for a reverse mortgage, a home equity loan or line of credit, or any similar loan or encumbrance; and
(b) The amount of all encumbrances of any nature on the property that are superior to any liens for deferral, plus the amount of property tax and interest previously deferred on the same property, does not exceed eighty percent (80%) of the current year’s market value for assessment purposes.
History:
[63-713, added 2006, ch. 234, sec. 1, p. 694; am. 2008, ch. 214, sec. 1, p. 670; am. 2013, ch. 22, sec. 1, p. 42; am. 2021, ch. 238, sec. 1, p. 728.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-714 - APPLICATION — DEFERRAL OF PROPERTY TAX.

63-714. APPLICATION — DEFERRAL OF PROPERTY TAX. (1) A qualified claimant, as defined in section 63-713(1)(a), Idaho Code, may elect, upon the application for property tax relief filed under section 63-703, Idaho Code, to defer payment of any property tax due after application of all benefits available under section 63-704, Idaho Code. A qualified claimant, as defined in section 63-713(1)(b), Idaho Code, may apply for property tax deferral under sections 63-712 through 63-721, Idaho Code. The state tax commission shall prescribe the form and manner by which the election must be made and may require that the application include information establishing the outstanding balance of any encumbrances, proof of insurance of an amount adequate for the amount of deferred tax and interest, and such other information as the state tax commission reasonably determines to be necessary. The state tax commission may require written or other proof of the encumbrances or casualty insurance in such form as the state tax commission may determine.
(2) No application for deferral of property taxes shall be granted if:
(a) The application fails to show sufficient equity in that property; or
(b) The application fails to show proof of insurance of an amount adequate for the amount of the deferred tax and interest.
History:
[63-714, added 2006, ch. 234, sec. 1, p. 694; am. 2008, ch. 214, sec. 2, p. 670; am. 2013, ch. 22, sec. 2, p. 42.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-715 - PROCEDURES — APPEALS.

63-715. PROCEDURES — APPEALS. Elections for deferral of payment of property tax shall be subject to the provisions of section 63-706, Idaho Code, and shall be included on the property tax reduction roll and processed and reviewed as provided in section 63-707, Idaho Code, for claims for property tax relief, except that an application for deferral must be submitted to the state tax commission by no later than the first Monday in September.
History:
[63-715, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 4, p. 181; am. 2021, ch. 360, sec. 6, p. 1118.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-716 - DEFERRAL — INTEREST — LIEN — PRIORITY.

63-716. DEFERRAL — INTEREST — LIEN — PRIORITY. (1) Upon approval by the state tax commission, payment of any amount of property tax due for the year to which the election relates, after application of the property tax relief available under sections 63-701 through 63-710, Idaho Code, and subject to the limitation in section 63-717(2), Idaho Code, in regard to the qualified property subject to the election, shall be deferred until the deferral is terminated under section 63-718, Idaho Code.
(2) During the period of deferral, interest shall accrue on the amount deferred at the annual rate of interest provided in section 63-3045, Idaho Code.
(3) The lien imposed by section 63-206, Idaho Code, shall continue to be a lien on the property in the amount of deferred taxes and interest thereon. The state tax commission shall file with the county recorder of the county in which the property is located a notice of lien for deferred property taxes. Notwithstanding the provisions of section 63-206, Idaho Code, the lien for deferred taxes and interest shall not be a first and prior lien but shall take its priority from the date and time of filing of the notice of lien.
History:
[63-716, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 5, p. 181; am. 2021, ch. 238, sec. 2, p. 729.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-717 - REIMBURSEMENT BY STATE TAX COMMISSION.

63-717. REIMBURSEMENT BY STATE TAX COMMISSION. (1) By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county one-half (1/2) of the amount due each county as reimbursement for property taxes deferred as provided in sections 63-712 through 63-721, Idaho Code, as shown on the property tax reduction roll required under section 63-707, Idaho Code, as modified by actions of the state tax commission relating to claims approved or disapproved by the state tax commission and shall pay the second one-half (1/2) of such amount by not later than June 20 of the following year. The payments may be combined with payments made under section 63-709, Idaho Code.
(2) The total amount of reimbursement payable to all counties under this section shall not exceed five million dollars ($5,000,000) in regard to property taxes for one (1) calendar year. In the event that the amount of taxes approved for deferral exceeds five million dollars ($5,000,000), the amount of taxes deferred for each qualifying property shall be reduced proportionately and the balance of property tax not deferred shall be entered on the property tax notice required by section 63-902, Idaho Code, and shall be payable as required by chapter 9, title 63, Idaho Code.
History:
[63-717, added 2006, ch. 234, sec. 1, p. 695; am. 2021, ch. 238, sec. 3, p. 729.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-718 - EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND INTEREST.

63-718. EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND INTEREST. (1) A deferral of property tax payments shall terminate on the earlier of:
(a) Voluntary payment of the full amount of deferred tax and interest to the state tax commission;
(b) The death of the qualified claimant or if there is more than one (1) qualified claimant, the death of the last surviving qualified claimant;
(c) A sale or other transfer of title to the property or any part of the property except a transfer of title to a surviving spouse of a deceased qualified claimant;
(d) The property no longer qualifies for the exemption provided in section 63-602G, Idaho Code, for residential improvements;
(e) A determination by the state tax commission under section 63-720, Idaho Code, that the deferral of property tax payments was erroneously granted to a person who is not a qualified claimant or in regard to property that is not qualified property.
(2) When a deferral of property tax is terminated any unpaid amount of deferred tax and interest shall be paid to the state tax commission no later than one hundred eighty (180) days after the termination.
(3) Any payments of deferred property tax received by the state tax commission under this section or under sections 63-719 and 63-720, Idaho Code, shall be distributed to the property tax deferral recovery fund which is hereby created. Amounts in the property tax deferral recovery fund are hereby continuously appropriated for the purposes of section 63-3638(5), Idaho Code.
History:
[63-718, added 2006, ch. 234, sec. 1, p. 696; am. 2013, ch. 22, sec. 3, p. 43.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-719 - TAX DEED FOR DEFICIENCY IN REPAYMENT.

63-719. TAX DEED FOR DEFICIENCY IN REPAYMENT. Any amount of deferred tax due under section 63-718, Idaho Code, which is not paid to the state tax commission on the due date, is a delinquency subject to the provisions of chapter 10, title 63, Idaho Code, except that references to county and county officials in that chapter shall be taken as references to the state tax commission.
History:
[63-719, added 2006, ch. 234, sec. 1, p. 696.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-720 - RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS.

63-720. RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS. (1) In addition to the provisions of section 63-719, Idaho Code, the state tax commission may recover deferrals of tax payments made under sections 63-712 through 63-721, Idaho Code, from any person who elected the deferral under section 63-714, Idaho Code, if the commission determines that:
(a) A deferral was granted to a person who is not a qualified claimant or in regard to property that is not qualified property; or
(b) The owner of the property subject to the deferral does not possess sufficient equity in that property.
(2) The deficiency determination, collection, and enforcement procedures provided by the Idaho income tax act, sections 63-3039, 63-3042, 63-3043 through 63-3064, Idaho Code, shall apply and be available to the commission for enforcement and collection under sections 63-712 through 63-721, Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-712 through 63-721, Idaho Code. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under sections 63-712 through 63-721, Idaho Code, be described as tax deferral liens and proceedings. In connection with such sections, a deficiency shall consist of any amount subject to recovery under this section together with any interest and penalty due thereon.
History:
[63-720, added 2006, ch. 234, sec. 1, p. 696; am. 2013, ch. 22, sec. 4, p. 43.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 7 - PROPERTY TAX RELIEF › Section 63-721 - KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR.

63-721. KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR. Every person who applies for deferral of taxes under section 63-714, Idaho Code, knowing that the person for whom the application is made is not a qualified claimant or knowing that the property is not qualified property, is guilty of a misdemeanor and on conviction thereof shall be punished as provided for misdemeanors in section 18-303, Idaho Code.
History:
[63-721, added 2006, ch. 234, sec. 1, p. 697.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-801 - ANNUAL STATE PROPERTY TAX LEVY.

63-801. ANNUAL STATE PROPERTY TAX LEVY. (1) The county commissioners in each county in this state must meet on the second Monday of September in each year to ascertain the tax rate necessary to be levied on each dollar of the valuation of all the taxable property in the county for such year in order to raise the amount of state taxes apportioned to such county by the state tax commission. The total of all levies must be within the limits prescribed by the laws of this state.
(2) In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted by section 9, article VII, of the constitution of the state of Idaho.
History:
[63-801 added 1996, ch. 98, sec. 9, p. 369.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-802A - NOTICE OF BUDGET HEARING.

63-802A. NOTICE OF BUDGET HEARING. (1) Not later than April 30 of each year, each taxing district shall set and notify the county clerk of the date and location set for the budget hearing of the district. If no budget hearing is required by law, the county clerk shall be so notified.
(2) Beginning in 2003, a taxing district that fails to comply with subsection (1) of this section shall be prohibited from including in its budget any budget increase otherwise permitted by either subsection (1)(a) or (1)(e) of section 63-802, Idaho Code.
(3) If a taxing district wishes to change the time and location of such budget hearing as stated on the assessment notice, it shall publish such change of time and location in advance of such hearing as provided by law.
History:
[63-802A, added 1999, ch. 36, sec. 1, p. 73; am. 2000, ch. 265, sec. 1, p. 743; am. 2006, 1st Ex. Sess., ch. 1, sec. 16, p. 59.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-802C - ELECTION TO CREATE A NEW TAXING DISTRICT.

63-802C. ELECTION TO CREATE A NEW TAXING DISTRICT. (1) In the case of an election to create a new taxing district, the county clerk, of the county or counties where the proposed taxing district is proposed to be located, shall mail a notice of the election to all residences within the proposed taxing district or to residents in the proposed taxing district who are eligible to vote in this election. The notice shall be mailed not less than fourteen (14) calendar days prior to the day of the election and shall state with specificity: the purpose of the election, the date of the election, which shall be on a date authorized in section 34-106, Idaho Code, the polling places, the time the polls will be open, the aggregate amount of taxes that will be raised in the proposed taxing district if the election is successful and the increase that will occur per one hundred thousand dollars ($100,000) of taxable value of property, above any exemptions, of residential property, commercial property, industrial property, land actively devoted to agriculture and operating property.
(2) The county clerk shall, within ten (10) days after the filing of the petition to create the new taxing district, estimate the cost of advertising and holding the election provided in this section and notify in writing the person or any of the persons filing the petition as to the amount of the estimate. The person or persons shall within twenty (20) days after receipt of the written notice deposit the estimated amount with the county clerk in cash, or the petition shall be deemed withdrawn. If the deposit is made and the proposed new taxing district is formed, the person or persons so depositing the sum shall be reimbursed from the first moneys collected by the county from the taxes authorized to be levied by this section.
(3) Compliance with this section shall satisfy any notice or publication requirement as may be provided by law.
History:
[63-802C, added 2007, ch. 364, sec. 1, p. 1097; am. 2009, ch. 341, sec. 143, p. 1064.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-804 - FILING COPY OF BUDGET.

63-804. FILING COPY OF BUDGET. The council, trustees, board or other governing body of any taxing district shall at the time of certifying the total amount required from a property tax upon property within the district to raise the amount of money fixed by their budget as previously prepared or approved and as provided for in section 63-803, Idaho Code, file with the appropriate county commissioners a certified copy of their budget as previously prepared, approved and adopted.
History:
[63-804 added 1996, ch. 98, sec. 9, p. 372.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-806 - WARRANT REDEMPTION FUND.

63-806. WARRANT REDEMPTION FUND. (1) Upon the same property and for the same year the county commissioners shall levy a property tax for the redemption of outstanding county warrants issued prior to the first day of October in said year, to be collected and paid into the county treasury and apportioned to the county warrant redemption fund, which levy shall be sufficient for the redemption of all the outstanding county warrants, unless the amount of outstanding warrants exceeds the amount that would be raised by a levy of two-tenths of one percent (.2%) of the market value for assessment purposes on all taxable property in the county, in which case the county commissioners shall annually levy a property tax of two-tenths of one percent (.2%) of the market value for assessment purposes on all taxable property in the county for the redemption of such outstanding warrants.
(2) All property taxes levied in any year for the county current expense fund, county road fund and county bridge fund and collected on or after the first day of January in the succeeding year and any property tax levied for any purpose and which is no longer needed for such purpose when collected must be paid into the county treasury and apportioned to the county warrant redemption fund, except as otherwise provided by law. All money in the county treasury on the first day of October to the credit of the county current expense fund, county road fund, county bridge fund or any other fund which is no longer needed must be transferred to the county warrant redemption fund upon the books of the county auditor and county treasurer by resolution of the county commissioners entered upon the records of the proceedings.
History:
[63-806 added 1996, ch. 98, sec. 9, p. 373.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-807 - LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR.

63-807. LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR. No taxing district formed or organized after the first day of January, in any year, shall be authorized to make a levy for that calendar year, nor shall the auditor of any county in which the taxing district may be situated be required to extend any levy on behalf of the taxing district upon the county rolls extended by him for the year. No existing taxing district which shall annex any territory after the first day of January of the current year, shall be authorized to levy a property tax for the year upon the property situated in the annexed territory and the property shall in all respects be taxed as if the annexation had not taken place. However, should any existing school district or school districts divide, consolidate or reorganize after the assessment date in any year, the board of trustees of the divided, consolidated or reorganized school district shall have the power to levy property taxes and certify the levy for the year in the same manner and according to the same boundaries which the separate school districts involved in the division, consolidation or reorganization could have levied property taxes had the division, consolidation or reorganization not taken place.
History:
[63-807 added 1996, ch. 98, sec. 9, p. 374; am. 2016, ch. 30, sec. 1, p. 73.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-808 - RECORD OF PROCEEDINGS.

63-808. RECORD OF PROCEEDINGS. (1) The clerk of the board must keep a record of all proceedings of the county commissioners relating to the levy of property taxes in the minutes and all levies authorized and fixed by the county commissioners must be recorded in said minutes. Except as otherwise provided in subsection (2) of this section, the clerk must, on or before the third Monday of September in each year, prepare four (4) certified copies of the record of all levies authorized and fixed by the county commissioners, and deliver one (1) of such copies to the assessor, and one (1) of such copies to the tax collector, and one (1) of such copies to the state tax commission, who must each file the same in his or their office, and the clerk must file the other copy in his office as county auditor.
(2) When the county commissioners grant an extension for the certification required in section 63-803(3), Idaho Code, the clerk must prepare the certified copies specified in subsection (1) of this section on or before the fourth Monday of September.
History:
[63-808 added 1996, ch. 98, sec. 9, p. 374.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-809 - UNAUTHORIZED LEVY — NOTIFICATION BY STATE TAX COMMISSION — ACTION TO SET ASIDE.

63-809. UNAUTHORIZED LEVY — NOTIFICATION BY STATE TAX COMMISSION — ACTION TO SET ASIDE. (1) The state tax commission shall carefully examine the statements furnished to it, as provided in section 63-808, Idaho Code. On or before the fourth Monday in October, the state tax commission shall notify the county commissioners of each county of the approval of all previously certified levies. The state tax commission shall also notify the county commissioners of each county and the governing authorities of any city, school district, or any other taxing district or municipality no later than the fourth Monday of October if it appears that the county commissioners or governing authorities have fixed a levy or certified a property tax budget increase that exceeds any limitation provided by law.
(2) If it appears that the county commissioners of any county have fixed a levy for any purpose or purposes not authorized by law, or in excess of the maximum provided by law for any purpose or purposes, the state tax commission shall thereupon notify the attorney general, and if it appears that the governing authorities of any city, school district, or any other district or municipality to which is delegated by law the authority to levy property taxes, have fixed a levy for any purpose or purposes not authorized by law or in excess of the maximum provided by law for any purpose or purposes, the commission shall on or before the fourth Monday in October notify the board of county commissioners, county treasurer and county attorney of the county in which it appears that such unauthorized or excess levy has or levies have been fixed.
(3) The attorney general or the county attorney so notified shall immediately bring suit in a court of proper jurisdiction against the county commissioners or governing authorities of any city, school district or other district or municipality levying such unauthorized or excess levy to set aside such levy as being illegal.
(4) Any necessary expenses incurred by the attorney general or the county attorney in the prosecution of such action shall be borne by the county in which the suit was brought.
History:
[63-809 added 1996, ch. 98, sec. 9, p. 374; am. 2000, ch. 433, sec. 1, p. 1390.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 8 - LEVY AND APPORTIONMENT OF TAXES › Section 63-812 - ACCOUNTING AND COLLECTION OF PROPERTY TAXES.

63-812. ACCOUNTING AND COLLECTION OF PROPERTY TAXES. The tax collector shall collect and account for the amount of property taxes due and remit any property tax revenues collected to the county auditor showing distribution to the proper accounts or funds.
History:
[63-812 added 1996, ch. 98, sec. 9, p. 377.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES › Section 63-901 - PROPERTY TAXES PAYABLE ONLY IN LEGAL TENDER.

63-901. PROPERTY TAXES PAYABLE ONLY IN LEGAL TENDER. All property taxes must be paid in lawful money of the United States. Notwithstanding the provisions of this section, a county may allow for payment of taxes by use of a debit card, credit card or electronic funds transfer.
History:
[63-901 added 1996, ch. 98, sec. 10, p. 377; am. 2008, ch. 53, sec. 2, p. 134.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES › Section 63-903 - WHEN PAYABLE.

63-903. WHEN PAYABLE. (1) All property taxes extended on the property and operating property rolls shall be due and payable in full to the tax collector without late charges and interest on or before December 20 of the year in which the property taxes are levied. The property taxes may be paid in full or paid in two (2) halves, the first half on or before December 20 with a grace period extending to June 20 for the second half if the first half is totally paid.
(2) Any portion of a property tax may be paid at any time, but nothing in this section shall excuse costs, interest or late charges pursuant to section 63-1002, Idaho Code.
(3) If the first one-half (1/2) is not totally paid on or before December 20, late charges as defined in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, shall be assessed. If the first one-half (1/2) of the property tax has been paid in part, late charges and interest shall be calculated on the remaining first half tax due.
(4) If the second one-half (1/2) is not totally paid on or before June 20, late charges as defined in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, shall be assessed. If the second one-half (1/2) has been paid in part, late charges and interest shall be calculated on the remaining property tax due.
(5) Property taxes on the subsequent or missed property roll shall be billed within thirty (30) days after delivery of the property roll to the county tax collector or as otherwise provided. The tax collector shall notify the property owner of the property taxes due without delay after delivery of the property roll. Delinquency occurs if the tax remains unpaid thirty (30) days after the bills are mailed. Late charges as defined in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, shall be assessed in the same manner as all other property taxes.
(6) All property taxes and fees, together with any costs, late charges and interest collected by the county tax collector shall be remitted to the county auditor as provided in section 63-1201, Idaho Code.
(7) Payment of any current property taxes shall not invalidate any proceeding in the collection of a delinquency.
History:
[63-903 added 1996, ch. 98, sec. 10, p. 378; am. 2018, ch. 69, sec. 1, p. 164.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES › Section 63-904 - SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL PROPERTY.

63-904. SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL PROPERTY. (1) If a personal property owner fails to make timely payment on the first one-half (1/2) provided for, the unpaid portion of the entire tax shall immediately become due and payable and a late charge as provided in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, on the unpaid portion of the first half shall be added. Interest shall be calculated from January 1 of the year following the year for which the taxes were assessed.
(2) All personal property taxes are due and payable upon demand. If no demand is made, taxes may be paid in part or in full until the tax collector issues a warrant of distraint for collection of said taxes.
(3) Whenever the county assessor notifies the tax collector of personal property that has been listed on a property roll, the tax collector may demand immediate payment of any property taxes due from the owner. Property taxes due shall be calculated using the previous year’s levies, unless current year’s levies are known.
(4) In lieu of demanding immediate payment of property taxes due, the county tax collector may require a surety bond adequate to secure the payment and collection of property taxes that may be due to that county.
(5) In the event a taxpayer is unable to pay his personal property tax due on or before December 20, he may appeal to the county commissioners prior to the property tax becoming delinquent. If sufficient information is given to satisfy the county commissioners that the property taxes will be paid, the county commissioners may grant an extension of time for the payment of the property taxes, late charges and interest, not to exceed four (4) months. A warrant of distraint shall not be issued until the expiration of the extended time. No extensions shall be granted on the second one-half (1/2) of the property tax.
History:
[63-904 added 1996, ch. 98, sec. 10, p. 379; am. 2022, ch. 225, sec. 3, p. 744.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES › Section 63-905 - RECEIPT FOR PROPERTY TAXES PAID.

63-905. RECEIPT FOR PROPERTY TAXES PAID. Upon payment of property taxes, the tax collector shall issue a receipt if requested by the taxpayer. The record of payment must show the date paid and the amount of payment. If the taxpayer is other than the equitable titleholder, such as an escrowee, trustee of trust deed or other third party, the taxpayer shall, upon request of the equitable titleholder, deliver to the equitable titleholder a receipt of property taxes paid. In the event payment is mailed to the tax collector, the cancelled check may serve as a receipt.
History:
[63-905 added 1996, ch. 98, sec. 10, p. 379.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES › Section 63-906 - INTERIM PAYMENT ACCOUNT — RECEIPT FOR DEPOSITS.

63-906. INTERIM PAYMENT ACCOUNT — RECEIPT FOR DEPOSITS. Any person, upon application to the tax collector, may establish a payment schedule to allow payments including, but not limited to, monthly or quarterly, in amounts of at least twenty-five dollars ($25.00) or the balance owing, to be accumulated toward the payment of current or future real or personal property taxes.
(1) The tax collector shall issue a numbered receipt consisting of:
(a) Date deposited;
(b) Name and address of person making deposit;
(c) The amount of payment; and
(d) Account identification number or parcel number or legal description.
(2) The county shall pay no interest on any interim payment receipts, and the amount so deposited cannot be withdrawn by the depositor. Such receipts shall not invalidate any proceedings in the collection of property taxes, or in the issuance of any delinquency or any proceedings in the foreclosure of tax liens.
(3) The payment shall be posted to the roll when the current property tax becomes due.
(4) The tax collector may return to the depositor any moneys deposited in excess of the amount necessary to satisfy the tax lien if the payment schedule is not maintained.
(5) The tax collector shall be held accountable for all moneys received under this subsection and shall be liable on his official bond for the custody and safekeeping of such moneys, except as to what may be on deposit in designated depositories under the provisions of the public depository law, which is hereby made applicable to such deposits.
History:
[63-906 added 1996, ch. 98, sec. 10, p. 380; am. 2006, ch. 322, sec. 2, p. 1022.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES › Section 63-907 - ENTRY OF DELINQUENT TAX — DUTY OF COUNTY TREASURER.

63-907. ENTRY OF DELINQUENT TAX — DUTY OF COUNTY TREASURER. The county treasurer shall, on or before the first day of January in the succeeding year, enter all delinquent taxes on the property rolls. Such entries shall be dated as of the first day of January and shall have the force and effect of a sale to the treasurer as grantee in trust for the county, for all property entered upon the property roll on which first installment of the taxes has not been paid. The settlement date shall be as of the close of business on the December due date of the preceding year.
The county treasurer shall, on or before the first day of July in the succeeding year, make delinquency entries to be dated as of the first day of January in the year the taxes fall delinquent for all property entered upon the property roll on which the second installment of the taxes have not been paid. The settlement date shall be as of the close of business on the June due date of the current year.
History:
[63-907 added 1996, ch. 98, sec. 10, p. 380.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY › Section 63-1001 - EFFECT OF DELINQUENCY — INTEREST RATE.

63-1001. EFFECT OF DELINQUENCY — INTEREST RATE. To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.
History:
[63-1001 added 1996, ch. 98, sec. 11, p. 381.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY › Section 63-1002 - PAYMENT OF DELINQUENCY — ORDER — RECEIPT.

63-1002. PAYMENT OF DELINQUENCY — ORDER — RECEIPT. (1) Whenever a delinquency exists for any year, the taxpayer may pay to the tax collector any part of such delinquency together with the costs, late charges and interest. Costs include certified mailings, title searches, advertising and all other expenses for the processing and collection of the delinquency. Provided however, that any delinquency shall be applied to costs, collection costs, special assessments, charges, fees, interest, late charges and property tax in the proportion each bears to the total amount due. Payment applied to the property tax shall be posted directly to the roll.
(2) Payment shall only be paid and accepted upon the oldest delinquency standing on the records of the county tax collector wherein such payment is made unless otherwise authorized by a judicial action. The second one-half (1/2) shall not be considered current if the first one-half (1/2) is delinquent.
(3) Upon payment of a delinquency, the tax collector shall issue to the taxpayer a receipt, if requested by the taxpayer. In the event payment is mailed to the tax collector, the cancelled check may serve as the receipt. Payment of current taxes shall not invalidate any proceeding in the collection of a delinquency.
History:
[63-1002 added 1996, ch. 98, sec. 11, p. 381; am. 2018, ch. 70, sec. 1, p. 165.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY › Section 63-1003 - LIEN AND EFFECT OF DELINQUENCY.

63-1003. LIEN AND EFFECT OF DELINQUENCY. (1) Any delinquency on real property taxes in accordance with the provisions of this title shall constitute a perpetual lien in favor of the county for all property taxes, late charges and interest on the property described and shall entitle the county to a tax deed for such property in the manner provided for in this title. Such delinquency entry shall further constitute prima facie evidence in any legal proceedings in which it may lawfully be used that the property described was subject to appraisal, assessment and taxation at the time the same was assessed, that said property was appraised, assessed and equalized according to law, that the property taxes levied on such property were levied according to law, that such taxes were not paid before the delinquency became effective, and that the property and taxes were entered upon the property roll.
(2) Any delinquency on personal property taxes in accordance with the provisions of this title shall be a first and prior, perpetual lien, except as otherwise provided by law, upon such personal property and all real and personal property of the owner of such personal property until all property taxes due upon such personal property have been paid.
History:
[63-1003 added 1996, ch. 98, sec. 11, p. 381.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY › Section 63-1004 - PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY.

63-1004. PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY. (1) The record owner or owners or any party in interest of a segregated portion of the property covered by a delinquency may release the lien for property taxes, by paying to the tax collector the amount of property taxes due along with late charges, interest and costs, if any, on that particular piece of property. The county assessor shall determine and provide to the tax collector the market value for assessment purposes of that segregated portion of property, and the tax collector will calculate the property tax to be paid for any prior year or years of delinquency, including the late charges, accrued interest and costs incurred.
(2) The record owner or owners or any party in interest of a segregated portion of property covered by a tax deed may redeem that property at the time and in the manner provided in section 63-1007, Idaho Code, by paying to the tax collector the amount due on that particular piece of property including, but not limited to, the late charges, accrued interest, title search fees and other costs incurred. The county assessor shall determine and provide to the tax collector the market value for assessment purposes of that segregated portion of property, and the tax collector will calculate the property tax to be paid for that current calendar year and all prior years of delinquency.
History:
[63-1004 added 1996, ch. 98, sec. 11, p. 382.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY › Section 63-1007 - REDEMPTION — EXPIRATION OF RIGHT.

63-1007. REDEMPTION — EXPIRATION OF RIGHT. (1) After the issuance of a tax deed, real property may be redeemed only by the record owner or owners, or party in interest, up to the time the county commissioners have entered into a contract of sale or the property has been transferred by county deed. In order to redeem real property, the record owner or owners, or party in interest, shall pay any delinquency including the late charges, accrued interest, and costs, including, but not limited to, title search and other professional fees. The property taxes accrued against such property subsequent to the issuance of a tax deed to the county shall be extended upon a valuation to be given by the assessor upon application of the tax collector. The property taxes shall be computed according to the authorized levies for the year or years to be extended, including the current calendar year which shall be calculated using the previous year’s levies until the current levies are authorized.
(2) Should such payments be made, a redemption deed shall be issued by the county tax collector into the name of the redemptioner and the rights, title and interest acquired by the county shall cease and terminate; provided however, that such right of redemption shall expire fourteen (14) months from the date of issuance of a tax deed to the county, in the event the county commissioners have not extinguished the right of redemption by contract of sale or transfer by county deed during said redemption period. In the event a tax deed is issued and payment is not received within fourteen (14) months of the issuance of such tax deed, then said tax deed to the county is presumptive evidence of the regularity of all proceedings prior thereto and the fee simple title, after the issuance of said tax deed, rests in the county.
History:
[63-1007 added 1996, ch. 98, sec. 11, p. 385; am. 2001, ch. 193, sec. 1, p. 658; am. 2014, ch. 15, sec. 1, p. 23.]