2012 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 7 - PROPERTY TAX RELIEF
Section 63-718 - EVENTS TERMINATING DEFERRAL -- PAYMENT OF DEFERRED TAX AND INTEREST.
(2) When a deferral of property tax is terminated any unpaid amount of deferred tax and interest shall be paid to the state tax commission no later than one hundred eighty (180) days after the termination.
(3) Any payments of deferred property tax received by the state tax commission under this section or under sections 63-719 and 63-720, Idaho Code, shall be distributed to the property tax deferral recovery fund which is hereby created. Amounts in the property tax deferral recovery fund are hereby continuously appropriated for the purposes of section 63-3638(5), Idaho Code.
History:
[63-718, added 2006, ch. 234, sec. 1, p. 696.]
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