Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-1107

Disposition of excess

Official textlegislature.idaho.govlast amended
63-1107.  All excess over the property taxes and costs of the proceedings of any sale must be returned to the owner of the property or deposited in the county treasury to be refunded by order of the county commissioners. Any unsold portion of any such property shall be stored until claimed by the owner or for thirty (30) days, whichever is less. The owner shall pay storage and transportation costs when reclaiming any unsold property.
Amendment history

63-1107 added 1996, ch. 98, sec. 12, p. 389.

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In this chapter (8 sections)
  1. 63-1101 · Seizure of property for refusal to pay property tax — Duty of…
  2. 63-1102 · Sale
  3. 63-1103 · Disposition of proceeds
  4. 63-1104 · Bill of sale
  5. 63-1105 · Resale
  6. 63-1106 · Sale of additional property
  7. 63-1107 · Disposition of excess
  8. 63-1108 · Purchase by county
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