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.]
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.