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.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW
Section 63-1301 - APPLICATION TO TAXING DISTRICTS.
Section 63-1302 - CANCELLATION AND REFUND OF PROPERTY TAX.
Section 63-1303 - ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR.
Section 63-1304 - ADJUSTMENT OF LATE CHARGES OR INTEREST.
Section 63-1305 - REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF TAX APPEALS.
Section 63-1305C - TAXATION AND REFUND OF PROPERTY TAXES COLLECTED ON A TAX EXEMPT PROPERTY.
Section 63-1306 - PROCEDURE AND PROOF OF PAYMENT.
Section 63-1307 - TRANSMISSION OF FUNDS TO STATE TREASURER.
Section 63-1308 - PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY.
Section 63-1310 - DESTRUCTION OF PERSONAL PROPERTY.
Section 63-1311 - FEES FOR SERVICES.
Section 63-1311A - ADVERTISEMENT OF AND HEARING ON FEE INCREASES.
Section 63-1312 - MUNICIPAL PROPERTY TAXES — NOTIFICATION OF VALUATION.
Section 63-1314 - COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY.
Section 63-1315 - FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION.
Section 63-1316 - ELECTION — AUTHORIZATION OF GOVERNING BODY.