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ID S1236
Bill
Status
2/19/2014
Primary Sponsor
Local Government and Taxation Committee
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AI Summary
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County tax collectors must mail or electronically transmit property tax notices prior to the fourth Monday of November each year, if the taxpayer requests electronic transmission as defined in Section 63-115, Idaho Code.
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Taxpayers requesting electronic delivery of tax notices must submit their request on a form provided by the county tax collector.
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County tax collectors must electronically transmit notices for subsequent or missed property rolls if the taxpayer has requested electronic transmission.
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Failure to mail or electronically transmit tax notices does not invalidate property taxes or collection proceedings, and does not affect property tax lien foreclosure proceedings.
Legislative Description
Amends existing law to allow property tax notices to be furnished to taxpayers electronically upon certain circumstances occurring.
PROPERTY TAX NOTICES
Last Action
Signed by Governor on 02/19/14 Session Law Chapter 14 Effective: 07/01/2014
2/19/2014