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2013 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW
Section 63-1310 - DESTRUCTION OF PERSONAL PROPERTY.


ID Code § 63-1310 (2013) What's This?

63-1310. Destruction of personal property. In the event of the destruction of personal property by fire, flood or other natural disaster after the first day of January of any year the lien of the personal property tax shall attach to and follow any insurance that may be upon said property and the insurer shall pay to the county tax collector from the insurance money all property taxes, late charges, interest and costs incurred that may be due unless cancelled by the county commissioners.


History:

[63-1310 added 1996, ch. 98, sec. 14, p. 393.]

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