2005 Idaho Code - 63-903 — WHEN PAYABLE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 9
                   PAYMENT AND COLLECTION OF PROPERTY TAXES
    63-903.  WHEN PAYABLE. (1) All property taxes extended on the property and
operating property rolls shall be due and payable in full to the tax collector
without late charges and interest on or before December 20 of the year in
which the property taxes are levied. The property taxes may be paid in full or
paid in two (2) halves, the first half on or before December 20 with a grace
period extending to June 20 for the second half if the first half is totally
paid.
    (2)  Any portion of a property tax may be paid at any time, but nothing in
this section shall excuse costs, interest or late charges pursuant to section
63-1002, Idaho Code.
    (3)  If the first one-half (1/2) is not totally paid on or before December
20 late charges as defined in section 63-201, Idaho Code, and interest as
defined in section 63-1001, Idaho Code, shall be assessed. If the first
one-half (1/2) of the property tax has been paid in part, late charges and
interest shall be calculated on the remaining first half tax due.
    (4)  If the second one-half (1/2) is not totally paid on or before June 20
late charges as defined in section 63-201, Idaho Code, and interest as defined
in section 63-1001, Idaho Code, shall be assessed. If the second one-half
(1/2) has been paid in part, late charges and interest shall be calculated on
the remaining property tax due.
    (5)  Property taxes on the subsequent or missed property roll shall be
billed within thirty (30) days after delivery of the property roll to the
county tax collector or as otherwise provided for. The tax collector shall
notify the property owner of the property taxes due without delay after
delivery of the property roll. Delinquency occurs if the tax remains unpaid
thirty (30) days after the bills are mailed.
    (6)  All property taxes and fees, together with any costs, late charges
and interest collected by the county tax collector shall be remitted to the
county auditor as provided in section 63-1201, Idaho Code.
    (7)  Payment of any current property taxes shall not invalidate any
proceeding in the collection of a delinquency.