IDAPA 35.01.03.936 — CANCELLATION OF TAXES BY BOARD OF COUNTY COMMISSIONERS

Section 63-1302, Idaho Code
A board of county commissioners may cancel taxes for double payment of taxes or the double or erroneous
assessment of any property for the same year or other errors. When the canceled taxes have been paid, the board may
refund the taxes. The authority to cancel taxes under Section 63-1302, Idaho Code, extends neither to hardship
situations pursuant to Section 63-602AA, Idaho Code, nor to cancellation of tax resulting from unequal or excessive
valuation by the assessor.
(7-1-24)