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2013 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW
Section 63-1308 - PROPERTY TAX PAID UNDER PROTEST -- APPORTIONMENT -- ACTION FOR RECOVERY.


ID Code § 63-1308 (2013) What's This?

63-1308. Property tax paid under protest -- Apportionment -- Action for recovery. (1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned.

(2) An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.


History:

[63-1308 added 1996, ch. 98, sec. 14, p. 392.]

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