2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES
Section 63-1101 - SEIZURE OF PROPERTY FOR REFUSAL TO PAY PROPERTY TAX — DUTY OF TAX COLLECTOR.

Universal Citation: ID Code § 63-1101 (2018)
63-1101. SEIZURE OF PROPERTY FOR REFUSAL TO PAY PROPERTY TAX — DUTY OF TAX COLLECTOR. In case any person refuses to pay the property tax levied on any personal property belonging to him when demanded by the tax collector, the tax collector shall direct the sheriff to seize and sell as much of the personal property or any other property of the person as will be sufficient to pay the property taxes, late charges, interest, costs and expenses accruing thereon, as estimated by the tax collector.

History:
[63-1101 added 1996, ch. 98, sec. 12, p. 389.]

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