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2005 Idaho Code - 63-1606 — PREPAYMENT OPTIONAL

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 16
                             PREPAYMENT OF TAXES
    63-1606.  PREPAYMENT OPTIONAL. Prepayment of ad valorem taxes under the
provisions of this chapter shall be optional and voluntary on the part of the
taxpayer, unless an agreement has been entered into with a local impact
committee, in which case the terms of the agreement shall be binding.

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