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ID S1230

Bill

Official Source

Status

Passed

3/13/2018

Primary Sponsor

Local Government and Taxation Committee

Click for details

Origin

Senate

2018 Regular Session

AI Summary

  • Amends Section 63-1002, Idaho Code, regarding payment of delinquent property taxes
  • Changes language in subsection (2) from "may" to "shall only" to clarify that delinquent property tax payments must be applied to the oldest delinquency standing in county tax collector records
  • Allows exception only when otherwise authorized by judicial action
  • Maintains existing provisions that the second one-half of taxes cannot be considered current if the first one-half is delinquent
  • Applies only to delinquent taxes and does not affect payment of current taxes

Legislative Description

Amends existing law to clarify that a payment shall be applied to the oldest delinquent account in the county's records first.

PROPERTY TAXES

Last Action

Session Law Chapter 70 Effective: 07/01/2018

3/13/2018

Committee Referrals

Revenue and Taxation2/9/2018
Local Government and Taxation1/26/2018
Judiciary and Rules1/25/2018

Full Bill Text

No bill text available