63-1606. PREPAYMENT OPTIONAL. Prepayment of ad valorem taxes under the provisions of this chapter shall be optional and voluntary on the part of the taxpayer, unless an agreement has been entered into with a local impact committee, in which case the terms of the agreement shall be binding.
History:
[63-1606, added 1980, ch. 226, sec. 1, p. 507.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 16 - PREPAYMENT OF TAXES
Section 63-1601 - DECLARATION OF INTENT.
Section 63-1602 - PETITION FOR PERMISSION TO PREPAY TAXES.
Section 63-1603 - HEARING AND ORDER.
Section 63-1604 - LOCAL IMPACT COMMITTEE.
Section 63-1605 - LOCAL IMPACT FUND.
Section 63-1606 - PREPAYMENT OPTIONAL.