Loading chat...
ID S1231
Bill
Status
Passed
3/13/2018
Primary Sponsor
Local Government and Taxation Committee
Click for details
AI Summary
- Amends Idaho Code Section 63-903 to clarify that late charges and interest apply to property taxes on the subsequent or missed property roll in the same manner as other property taxes
- Property taxes on the subsequent or missed property roll must be billed within 30 days after delivery of the property roll to the county tax collector
- Delinquency occurs if taxes remain unpaid 30 days after bills are mailed, triggering late charges as defined in Section 63-201 and interest as provided in Section 63-1001
- Makes technical corrections to language regarding how late charges and interest are defined and assessed under existing Idaho Code sections
- Maintains existing rules for regular property tax payments with December 20 due date and grace period extending to June 20 for second half payments
Legislative Description
Amends existing law to provide for the assessment of late charges and interest on delinquent accounts for property tax on the supplemental or missed property roll.
PROPERTY TAXES
Last Action
Session Law Chapter 69 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