2005 Idaho Code - 63-904 — SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL PROPERTY

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 9
                   PAYMENT AND COLLECTION OF PROPERTY TAXES
    63-904.  SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL
PROPERTY. (1) If a personal property owner fails to make timely payment on the
first one-half (1/2) provided for, the unpaid portion of the entire tax shall
immediately become due and payable and a late charge as provided in section
63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code,
on the unpaid portion of the first half shall be added. Interest shall be
calculated from January 1 of the year following the year for which the taxes
were assessed.
    (2)  All personal property taxes are due and payable upon demand. If no
demand is made, taxes may be paid in part or in full until the tax collector
issues a warrant of distraint for collection of said taxes.
    (3)  Whenever the county assessor notifies the tax collector of personal
property that has been listed on a property roll, the tax collector may demand
immediate payment of any property taxes due from the owner. Property taxes due
shall be calculated using the previous year's levies, unless current year's
levies are known.
    (4)  In lieu of demanding immediate payment of property taxes due, the
county tax collector may require a surety bond adequate to secure the payment
and collection of property taxes that may be due to that county.
    (5)  Property taxes on transient personal property shall be payable on
demand, or in full on the due date stated on the notice. No extensions shall
be granted on transient personal property.
    (6)  In the event a taxpayer is unable to pay his personal property tax
due on or before December 20, he may appeal to the county commissioners prior
to the property tax becoming delinquent. If sufficient information is given to
satisfy the county commissioners that the property taxes will be paid, the
county commissioners may grant an extension of time for the payment of the
property taxes, late charges and interest, not to exceed four (4) months. A
warrant of distraint shall not be issued until the expiration of the extended
time. No extensions shall be granted on the second one-half (1/2) of the
property tax.