Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW

Section 63-1301 - APPLICATION TO TAXING DISTRICTS. - 63-1301. APPLICATION TO TAXING DISTRICTS. The provisions of this title...

Section 63-1302 - CANCELLATION AND REFUND OF PROPERTY TAX. - 63-1302. CANCELLATION AND REFUND OF PROPERTY TAX. (1) The county...

Section 63-1303 - ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR. - 63-1303. ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES...

Section 63-1304 - ADJUSTMENT OF LATE CHARGES OR INTEREST. - 63-1304. ADJUSTMENT OF LATE CHARGES OR INTEREST. The county commissioners...

Section 63-1305 - REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF TAX APPEALS. - 63-1305. REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF...

Section 63-1305C - TAXATION AND REFUND OF PROPERTY TAXES COLLECTED ON A TAX EXEMPT PROPERTY. - 63-1305C. TAXATION AND REFUND OF PROPERTY TAXES COLLECTED ON A...

Section 63-1306 - PROCEDURE AND PROOF OF PAYMENT. - 63-1306. PROCEDURE AND PROOF OF PAYMENT. (1) No procedure or...

Section 63-1307 - TRANSMISSION OF FUNDS TO STATE TREASURER. - 63-1307. TRANSMISSION OF FUNDS TO STATE TREASURER. All moneys required...

Section 63-1308 - PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY. - 63-1308. PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION...

Section 63-1309 - SPECIAL TAXING DISTRICT OR BOND PROPOSAL DEFEATED IN ELECTION BARS SUBSEQUENT ELECTIONS FOR SPECIFIED TIME — EXCEPTION — BOARD OF EDUCATION MAY CONDUCT ELECTION — MUNICIPALITIES, WATER OR SEWER DISTRICTS MAY CONDUCT BOND ELECTION. - 63-1309. SPECIAL TAXING DISTRICT OR BOND PROPOSAL DEFEATED IN ELECTION...

Section 63-1310 - DESTRUCTION OF PERSONAL PROPERTY. - 63-1310. DESTRUCTION OF PERSONAL PROPERTY. In the event of the...

Section 63-1311 - FEES FOR SERVICES. - 63-1311. FEES FOR SERVICES. (1) Notwithstanding any other provision of...

Section 63-1311A - ADVERTISEMENT OF AND HEARING ON FEE INCREASES. - 63-1311A. ADVERTISEMENT OF AND HEARING ON FEE INCREASES. No taxing...

Section 63-1312 - MUNICIPAL PROPERTY TAXES — NOTIFICATION OF VALUATION. - 63-1312. MUNICIPAL PROPERTY TAXES — NOTIFICATION OF VALUATION. (1) Prior...

Section 63-1313 - LIMITATION ON PROPERTY TAXES — VALUE OF REAL AND PERSONAL PROPERTY — SPECIAL TAX LEVIES. - 63-1313. LIMITATION ON PROPERTY TAXES — VALUE OF REAL AND...

Section 63-1314 - COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY. - 63-1314. COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY....

Section 63-1315 - FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION. - 63-1315. FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION. (1) A nonschool...

Section 63-1316 - ELECTION — AUTHORIZATION OF GOVERNING BODY. - 63-1316. ELECTION — AUTHORIZATION OF GOVERNING BODY. (1) No nonschool...