2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW
Section 63-1302 - CANCELLATION AND REFUND OF PROPERTY TAX.
(2) The county commissioners may refund to the purchaser of any property when it has been determined by the county commissioners that such sale is void or invalid, the amount paid by such purchaser to the county with interest thereon from the date of such payment at the rate of six percent (6%) per annum.
(3) All proceedings of the county commissioners in the cancellation or refund of property taxes or refund of payments made at void sale must be recorded in the official minutes. All such refund of property taxes or payments must be paid upon warrants drawn on the county current expense fund by the county auditor or upon checks issued by the county tax collector. All such refunds shall be apportioned to the various funds or taxing districts.
History:
[63-1302 added 1996, ch. 98, sec. 14, p. 391.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.