Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-1004
Payment of delinquency on segregated property
# (1)
The record owner or owners or any party in interest of a segregated portion of the property covered by a delinquency may release the lien for property taxes, by paying to the tax collector the amount of property taxes due along with late charges, interest and costs, if any, on that particular piece of property. The county assessor shall determine and provide to the tax collector the market value for assessment purposes of that segregated portion of property, and the tax collector will calculate the property tax to be paid for any prior year or years of delinquency, including the late charges, accrued interest and costs incurred.
# (2)
The record owner or owners or any party in interest of a segregated portion of property covered by a tax deed may redeem that property at the time and in the manner provided in section 63-1007 , Idaho Code, by paying to the tax collector the amount due on that particular piece of property including, but not limited to, the late charges, accrued interest, title search fees and other costs incurred. The county assessor shall determine and provide to the tax collector the market value for assessment purposes of that segregated portion of property, and the tax collector will calculate the property tax to be paid for that current calendar year and all prior years of delinquency.
Amendment history
63-1004 added 1996, ch. 98, sec. 11, p. 382.
Source: view the official text
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