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ID S1315
Bill
Status
2/10/2012
Primary Sponsor
Local Government and Taxation Committee
Click for details
AI Summary
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Amends Idaho Code Section 63-1003 to establish that personal property tax delinquencies constitute a first and prior, perpetual lien on the delinquent taxpayer's personal and real property.
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The personal property tax lien remains in effect until all delinquent property taxes are paid in full.
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Creates an exception to the lien priority for any valid purchase money security interest in the property.
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Allows the lien to be subject to other exceptions as provided by law.
Legislative Description
Amends existing law relating to property taxes to provide that delinquencies on personal property taxes shall be first and prior, perpetual liens on specified property, except as to any valid purchase money security interest in the property or as otherwise provided by law.
PROPERTY TAXES
Last Action
to Loc Gov
2/13/2012