US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 10
      COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
    63-1013.  WARRANTS OF DISTRAINT -- SERVICE AND EXECUTION. (1) All warrants
of distraint issued by the tax collector shall be served and executed by the
sheriff in the manner provided by law for the services of executions by levy
upon personal property and he shall make return of the same to the tax
collector of the county within ninety (90) days from the date of his receipt
thereof with an endorsement thereon showing that the delinquency therein
described, together with interest, late charges and costs, as provided by law,
have been collected, or that, no property can be found to seize under the
warrant. For making a false return the sheriff shall be liable to the county
for double the amount of the property taxes, with interest and costs.
    (2)  Fees allowed for issuing warrants of distraint, collection, levy and
return of same, shall be ten dollars ($10.00) for issuing each warrant. When
levying on a warrant of distraint, the provisions of section 31-3203, Idaho
Code, shall apply in determining service fees.
    (3)  If the sheriff returns the warrant of distraint showing that no
property can be found upon which a levy can be made to collect the
delinquency, he shall note in the return the county, if any, in this state to
which the delinquent taxpayer may have moved together with his mailing address
and the date of his departure shall also be noted on the returns. Upon the
filing of the sheriff's return showing that any delinquent taxpayer has moved
to another county in this state, it shall be the duty of the tax collector to
immediately issue and mail another warrant of distraint to the sheriff of the
county to which the delinquent taxpayer is so shown to have moved, or in which
personal property belonging to him may be found, and the sheriff to whom the
other warrant of distraint is issued shall serve and return the warrant in the
manner provided for the service and return of original warrants of distraint,
making return of fees and commissions earned by him to the county auditor of
his county, and paying any delinquency and fees collected, shown by the other
warrant of distraint to be due, to the tax collector issuing the other
warrant. Should a sheriff to whom the other warrant of distraint is issued be
unable to find any property out of which the delinquency may be collected, he
shall so return to the tax collector issuing the warrant.