Effect of delinquency — Interest rate

Official textlegislature.idaho.govlast amended 1996

63-1001. To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.

Amendment history

63-1001 added 1996, ch. 98, sec. 11, p. 381.

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In this chapter (15 sections)

63-1001 · Effect of delinquency — Interest rate
63-1002 · Payment of delinquency — Order — Receipt
63-1003 · Lien and effect of delinquency
63-1004 · Payment of delinquency on segregated property
63-1005 · Pending issue of tax deed — General provisions — Notice
63-1006 · Hearing and issuance of tax deed
63-1007 · Redemption — Expiration of right
63-1008 · Effect of tax deed as evidence
63-1009 · Effect of tax deed as conveyance
63-1010 · Deeds upon redemption
63-1011 · Possession under tax deed conclusive as to regularity of…
63-1012 · Sale of personal property upon delinquency
63-1013 · Warrants of distraint — Service and execution
63-1014 · Removal or sale or repossession of personal property before…
63-1015 · Apportionment of proceeds from redemption

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