63-905. RECEIPT FOR PROPERTY TAXES PAID. Upon payment of property taxes, the tax collector shall issue a receipt if requested by the taxpayer. The record of payment must show the date paid and the amount of payment. If the taxpayer is other than the equitable titleholder, such as an escrowee, trustee of trust deed or other third party, the taxpayer shall, upon request of the equitable titleholder, deliver to the equitable titleholder a receipt of property taxes paid. In the event payment is mailed to the tax collector, the cancelled check may serve as a receipt.
History:
[63-905 added 1996, ch. 98, sec. 10, p. 379.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES
Section 63-901 - PROPERTY TAXES PAYABLE ONLY IN LEGAL TENDER.
Section 63-902 - PROPERTY TAX NOTICE AND RECEIPTS — DUTY OF TAX COLLECTOR.
Section 63-903 - WHEN PAYABLE.
Section 63-904 - SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL PROPERTY.
Section 63-905 - RECEIPT FOR PROPERTY TAXES PAID.
Section 63-906 - INTERIM PAYMENT ACCOUNT — RECEIPT FOR DEPOSITS.
Section 63-907 - ENTRY OF DELINQUENT TAX — DUTY OF COUNTY TREASURER.