2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 7 - PROPERTY TAX RELIEF
Section 63-706 - TIME REQUIREMENTS FOR FILING CLAIM.
63-706. TIME REQUIREMENTS FOR FILING CLAIM. Any claim for property tax reduction to be granted under the provisions of sections 63-701 through 63-710, Idaho Code, shall be filed in the office of the county assessor between January 1 and April 15 of each year. If April 15 is a weekend or a certain holiday recognized by the internal revenue service, such claims shall be considered timely filed if filed on the next business day.
[63-706, added 1996, ch. 98, sec. 8, p. 366; am. 1997, ch. 117, sec. 28, p. 327; am. 2001, ch. 69, sec. 6, p. 137; am. 2011, ch. 85, sec. 2, p. 179; am. 2013, ch. 21, sec. 5, p. 40.]
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