ID H0150

Amends Idaho Code Section 63-903 to require late charges and interest collected by county tax collectors be apportioned among taxing districts in the same proportion as each district receives property tax revenue from the total county collection.

Modifies Section 63-1201 to require county tax collectors to settle with county auditors for all costs, late charges, and interest collected during monthly settlements.

Updates Section 63-1202 to require county auditors to transmit settlements to taxing districts including all property taxes together with late charges and interest collected.

Makes technical corrections to clarify language throughout the three amended sections.

Effective date: July 1, 2023, declared as an emergency measure.