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.]
Structure 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.
Section 63-1002 - PAYMENT OF DELINQUENCY — ORDER — RECEIPT.
Section 63-1003 - LIEN AND EFFECT OF DELINQUENCY.
Section 63-1004 - PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY.
Section 63-1005 - PENDING ISSUE OF TAX DEED — GENERAL PROVISIONS — NOTICE.
Section 63-1006 - HEARING AND ISSUANCE OF TAX DEED.
Section 63-1007 - REDEMPTION — EXPIRATION OF RIGHT.
Section 63-1008 - EFFECT OF TAX DEED AS EVIDENCE.
Section 63-1009 - EFFECT OF TAX DEED AS CONVEYANCE.
Section 63-1010 - DEEDS UPON REDEMPTION.
Section 63-1011 - POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF PROCEEDINGS.
Section 63-1012 - SALE OF PERSONAL PROPERTY UPON DELINQUENCY.
Section 63-1013 - WARRANTS OF DISTRAINT — SERVICE AND EXECUTION.
Section 63-1015 - APPORTIONMENT OF PROCEEDS FROM REDEMPTION.