2005 Idaho Code - 63-1004 — PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 10
      COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
    63-1004.  PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY. (1) The record
owner or owners or any party in interest of a segregated portion of the
property covered by a delinquency may release the lien for property taxes, by
paying to the tax collector the amount of property taxes due along with late
charges, interest and costs, if any, on that particular piece of property. The
county assessor shall determine and provide to the tax collector the market
value for assessment purposes of that segregated portion of property, and the
tax collector will calculate the property tax to be paid for any prior year or
years of delinquency, including the late charges, accrued interest and costs
incurred.
    (2)  The record owner or owners or any party in interest of a segregated
portion of property covered by a tax deed may redeem that property at the time
and in the manner provided in section 63-1007, Idaho Code, by paying to the
tax collector the amount due on that particular piece of property including,
but not limited to, the late charges, accrued interest, title search fees and
other costs incurred. The county assessor shall determine and provide to the
tax collector the market value for assessment purposes of that segregated
portion of property, and the tax collector will calculate the property tax to
be paid for that current calendar year and all prior years of delinquency.