2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES
Section 63-907 - ENTRY OF DELINQUENT TAX -- DUTY OF COUNTY TREASURER.
The county treasurer shall, on or before the first day of July in the succeeding year, make delinquency entries to be dated as of the first day of January in the year the taxes fall delinquent for all property entered upon the property roll on which the second installment of the taxes have not been paid. The settlement date shall be as of the close of business on the June due date of the current year.
History:
[63-907 added 1996, ch. 98, sec. 10, p. 380.]
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