2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 7 - PROPERTY TAX RELIEF
Section 63-716 - DEFERRAL -- INTEREST -- LIEN -- PRIORITY.
(2) During the period of deferral, interest shall accrue on the amount deferred at the annual rate of six percent (6%) annually.
(3) The lien imposed by section 63-206, Idaho Code, shall continue to be a lien on the property in the amount of deferred taxes and interest thereon. The state tax commission shall file with the county recorder of the county in which the property is located a notice of lien for deferred property taxes. Notwithstanding the provisions of section 63-206, Idaho Code, the lien for deferred taxes and interest shall not be a first and prior lien, but shall take its priority from the date and time of filing of the notice of lien.
History:
[63-716, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 5, p. 181.]
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