63-812. ACCOUNTING AND COLLECTION OF PROPERTY TAXES. The tax collector shall collect and account for the amount of property taxes due and remit any property tax revenues collected to the county auditor showing distribution to the proper accounts or funds.
History:
[63-812 added 1996, ch. 98, sec. 9, p. 377.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 8 - LEVY AND APPORTIONMENT OF TAXES
Section 63-801 - ANNUAL STATE PROPERTY TAX LEVY.
Section 63-802 - LIMITATION ON BUDGET REQUESTS — LIMITATION ON TAX CHARGES — EXCEPTIONS.
Section 63-802A - NOTICE OF BUDGET HEARING.
Section 63-802C - ELECTION TO CREATE A NEW TAXING DISTRICT.
Section 63-803 - CERTIFICATION OF BUDGETS IN DOLLARS.
Section 63-804 - FILING COPY OF BUDGET.
Section 63-805 - ANNUAL LEVIES.
Section 63-806 - WARRANT REDEMPTION FUND.
Section 63-807 - LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR.
Section 63-808 - RECORD OF PROCEEDINGS.
Section 63-809 - UNAUTHORIZED LEVY — NOTIFICATION BY STATE TAX COMMISSION — ACTION TO SET ASIDE.
Section 63-810 - ERRONEOUS LEVY — CORRECTIVE ACTION.
Section 63-811 - COMPUTATION OF PROPERTY TAXES — DUTY OF COUNTY AUDITOR.
Section 63-812 - ACCOUNTING AND COLLECTION OF PROPERTY TAXES.