63-715. PROCEDURES — APPEALS. Elections for deferral of payment of property tax shall be subject to the provisions of section 63-706, Idaho Code, and shall be included on the property tax reduction roll and processed and reviewed as provided in section 63-707, Idaho Code, for claims for property tax relief, except that an application for deferral must be submitted to the state tax commission by no later than the first Monday in September.
History:
[63-715, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 4, p. 181; am. 2021, ch. 360, sec. 6, p. 1118.]
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.