Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 7 - PROPERTY TAX RELIEF

Section 63-701 - DEFINITIONS. - 63-701. DEFINITIONS. [EFFECTIVE UNTIL JANUARY 1, 2023] As used in...

Section 63-702 - REDUCTION IN PROPERTY TAXES OR OCCUPANCY TAXES — CLAIM IS PERSONAL — EXCEPTIONS. - 63-702. REDUCTION IN PROPERTY TAXES OR OCCUPANCY TAXES — CLAIM...

Section 63-703 - PROCEDURE FOR FILING CLAIMS. - 63-703. PROCEDURE FOR FILING CLAIMS. (1) Any claim filed shall...

Section 63-704 - AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION. - 63-704. AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION. (1)...

Section 63-705 - PUBLICATION OF CHANGES IN INCOME LIMITATIONS AND PROPERTY TAX OR OCCUPANCY TAX REDUCTION AMOUNTS. - 63-705. PUBLICATION OF CHANGES IN INCOME LIMITATIONS AND PROPERTY TAX...

Section 63-705A - SPECIAL PROPERTY TAX OR OCCUPANCY TAX REDUCTION FOR DISABLED VETERANS. - 63-705A. SPECIAL PROPERTY TAX OR OCCUPANCY TAX REDUCTION FOR DISABLED...

Section 63-706 - TIME REQUIREMENTS FOR FILING CLAIM. - 63-706. TIME REQUIREMENTS FOR FILING CLAIM. (1) Any claim for...

Section 63-707 - PROCEDURE AFTER CLAIM APPROVAL. - 63-707. PROCEDURE AFTER CLAIM APPROVAL. (1) The county assessor shall...

Section 63-708 - RECOVERY OF ERRONEOUS CLAIMS. - 63-708. RECOVERY OF ERRONEOUS CLAIMS. Within three (3) years of...

Section 63-709 - REIMBURSEMENT BY STATE TAX COMMISSION. - 63-709. REIMBURSEMENT BY STATE TAX COMMISSION. (1) By no later...

Section 63-710 - PROCEDURE AFTER REIMBURSEMENT. - 63-710. PROCEDURE AFTER REIMBURSEMENT. The money received by the county...

Section 63-711 - CANCELLATION OF TAXES — HARDSHIP AND CASUALTY LOSSES — SPECIAL. - 63-711. CANCELLATION OF TAXES — HARDSHIP AND CASUALTY LOSSES —...

Section 63-712 - SHORT TITLE. - 63-712. SHORT TITLE. The provisions of sections 63-712 through 63-721,...

Section 63-713 - DEFINITIONS. - 63-713. DEFINITIONS. In addition to the definitions in section 63-701,...

Section 63-714 - APPLICATION — DEFERRAL OF PROPERTY TAX. - 63-714. APPLICATION — DEFERRAL OF PROPERTY TAX. (1) A qualified...

Section 63-715 - PROCEDURES — APPEALS. - 63-715. PROCEDURES — APPEALS. Elections for deferral of payment of...

Section 63-716 - DEFERRAL — INTEREST — LIEN — PRIORITY. - 63-716. DEFERRAL — INTEREST — LIEN — PRIORITY. (1) Upon...

Section 63-717 - REIMBURSEMENT BY STATE TAX COMMISSION. - 63-717. REIMBURSEMENT BY STATE TAX COMMISSION. (1) By no later...

Section 63-718 - EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND INTEREST. - 63-718. EVENTS TERMINATING DEFERRAL — PAYMENT OF DEFERRED TAX AND...

Section 63-719 - TAX DEED FOR DEFICIENCY IN REPAYMENT. - 63-719. TAX DEED FOR DEFICIENCY IN REPAYMENT. Any amount of...

Section 63-720 - RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS. - 63-720. RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS. (1) In...

Section 63-721 - KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR. - 63-721. KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR. Every person...