IDAPA 35.01.03.939 — COURT OR BOARD OF TAX APPEALS ORDERED REFUNDS OR CREDITS - LEVY

RESTRICTIONS.
Section 63-1305, Idaho Code
For each affected taxing district, the decision to certify and levy such amounts as necessary to refund property taxes
due to a court or the board of tax appeals orders is permissive. For any taxing district to use this provision, amounts to
be levied must be certified within the two (2) years immediately following the order becoming final. Any amount, not
certified and levied within that two-year period, is lost. In the second year following the order, the amount remaining
is lost for any taxing district for which such amount is less than one hundred dollars ($100).
(7-1-24)