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.]
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.