63-719. TAX DEED FOR DEFICIENCY IN REPAYMENT. Any amount of deferred tax due under section 63-718, Idaho Code, which is not paid to the state tax commission on the due date, is a delinquency subject to the provisions of chapter 10, title 63, Idaho Code, except that references to county and county officials in that chapter shall be taken as references to the state tax commission.
History:
[63-719, added 2006, ch. 234, sec. 1, p. 696.]
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.