63-712. SHORT TITLE. The provisions of sections 63-712 through 63-721, Idaho Code, shall be known and may be cited as the "Property Tax Deferral Act."
History:
[63-712, added 2006, ch. 234, sec. 1, p. 694.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 7 - PROPERTY TAX RELIEF
Section 63-702 - REDUCTION IN PROPERTY TAXES OR OCCUPANCY TAXES — CLAIM IS PERSONAL — EXCEPTIONS.
Section 63-703 - PROCEDURE FOR FILING CLAIMS.
Section 63-704 - AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION.
Section 63-705A - SPECIAL PROPERTY TAX OR OCCUPANCY TAX REDUCTION FOR DISABLED VETERANS.
Section 63-706 - TIME REQUIREMENTS FOR FILING CLAIM.
Section 63-707 - PROCEDURE AFTER CLAIM APPROVAL.
Section 63-708 - RECOVERY OF ERRONEOUS CLAIMS.
Section 63-709 - REIMBURSEMENT BY STATE TAX COMMISSION.
Section 63-710 - PROCEDURE AFTER REIMBURSEMENT.
Section 63-711 - CANCELLATION OF TAXES — HARDSHIP AND CASUALTY LOSSES — SPECIAL.
Section 63-714 - APPLICATION — DEFERRAL OF PROPERTY TAX.
Section 63-715 - PROCEDURES — APPEALS.
Section 63-716 - DEFERRAL — INTEREST — LIEN — PRIORITY.
Section 63-717 - REIMBURSEMENT BY STATE TAX COMMISSION.
Section 63-718 - EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND INTEREST.
Section 63-719 - TAX DEED FOR DEFICIENCY IN REPAYMENT.
Section 63-720 - RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS.
Section 63-721 - KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR.