2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
Section 63-1002 - PAYMENT OF DELINQUENCY -- ORDER -- RECEIPT.
(2) Payment may only be paid and accepted upon the oldest delinquency standing on the records of the county tax collector wherein such payment is made unless otherwise authorized by a judicial action. The second one-half (1/2) shall not be considered current if the first one-half (1/2) is delinquent.
(3) Upon payment of a delinquency, the tax collector shall issue to the taxpayer a receipt, if requested by the taxpayer. In the event payment is mailed to the tax collector, the cancelled check may serve as the receipt. Payment of current taxes shall not invalidate any proceeding in the collection of a delinquency.
History:
[63-1002 added 1996, ch. 98, sec. 11, p. 381.]
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