Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-1001

Effect Of Delinquency — Interest Rate

Ch. 10 — COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-1001 — Effect Of Delinquency — Interest Rate.

TITLE 63 REVENUE AND TAXATION CHAPTER 10 COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY 63-1001. Effect of delinquency — Interest rate. To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.

History:[63-1001 added 1996, ch. 98, sec. 11, p. 381.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-3D0B4C
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-1001
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
16547f05a487b873...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-1001 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-1001