63-504. LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY. Taxes upon personal property, where the owners of such personal property are owners of real property in the county, which have not been paid on or before the second Monday of October, and which the board of county commissioners finds to be a lien upon the real property, may be certified to the county auditor and the tax collector. Such taxes, together with all costs, late charges and interest must be entered by the county tax collector upon the property roll against the real property subject to such lien. The tax collector shall immediately notify the property owner of any such taxes which have been added. Such action shall result in cancellation of the taxes and late charges on the personal property roll for the personal property subject to the delinquency.
History:
[63-504 added 1996, ch. 98, sec. 6, p. 344; am. 1998, ch. 2, sec. 1, p. 99.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 5 - EQUALIZATION OF ASSESSMENTS
Section 63-501 - MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION.
Section 63-501A - TAXPAYER’S RIGHT TO APPEAL.
Section 63-502 - FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS.
Section 63-503 - NEW AND ADDITIONAL ASSESSMENTS.
Section 63-504 - LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY.
Section 63-505 - PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS.
Section 63-506 - NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES.
Section 63-507 - RECORD OF PROCEEDINGS.
Section 63-508 - COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION.
Section 63-509 - DELIVERY OF ROLLS TO COUNTY AUDITOR — ABSTRACTS OF ROLLS.
Section 63-510 - NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION.