US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1305.  REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF
TAX APPEALS. (1) When any court or the board of tax appeals orders a refund of
any property taxes imposed under chapters 1 through 17, title 63, the county
commissioners of the county or counties which collected the taxes may either
refund taxes or apply the amount to be refunded as a credit against taxes due
from the taxpayer in the following year. The county commissioners may use a
combination of both a payment and a credit to effect the refund.
    (2)  As used in this section, "refund" includes property tax described in
subsection (1) of this section found by the court or the board of tax appeals
to have been overpaid and not lawfully due, interest due on the refund of such
tax, costs and other amounts ordered paid by a court or the board of tax
appeals.
    (3)  In the event a refund is paid, payments must be made by warrants
drawn on the county's current expense fund by the county auditor. The auditor
shall apportion the amount of property taxes cancelled as credit to the tax
collector. The auditor shall charge the various funds and taxing districts
with their proportionate share of the refund and credit the current expense
account.
    (4)  If a credit is given the following year, the credit shall be allowed
against actual property taxes assessed to the taxpayer by the taxing districts
which received the taxes ordered to be refunded.
    (5)  Amounts equal to the refunds or credits allowed in this section may
be included in amounts certified pursuant to sections 63-802 through 63-807,
Idaho Code, but shall not be a part of the operating budget within the meaning
of section 63-802, Idaho Code.