Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-1303
Adjustment of property taxes by county commissioners — Duties of tax collector
# (1)
Whenever the county commissioners shall make any adjustments correcting errors or any other tax adjustments coming within the authority vested by law in such body, the clerk of the board shall, without delay, prepare and deliver to the county tax collector, a copy of the proceedings of the county commissioners.
# (2)
It shall be the duty of the tax collector to make the necessary corrections. All such copies shall be full authority for the tax collector to make adjustments as ordered; however, the tax collector shall assume no personal responsibility as to the legality of the orders but such responsibility shall rest entirely with the county commissioners.
Amendment history
63-1303 added 1996, ch. 98, sec. 14, p. 391.
Source: view the official text
In this chapter (18 sections)
- 63-1301 · Application to taxing districts
- 63-1302 · Cancellation and refund of property tax
- 63-1303 · Adjustment of property taxes by county commissioners — Duties…
- 63-1304 · Adjustment of late charges or interest
- 63-1305 · Refund or credit of property taxes by order of court or board…
- 63-1305C · taxation and Refund of property taxes collected on a tax…
- 63-1306 · Procedure and proof of payment
- 63-1307 · Transmission of funds to state treasurer
- 63-1308 · Property tax paid under protest — Apportionment — Action for…
- 63-1309 · Special taxing district or bond proposal defeated in election…
- 63-1310 · Destruction of personal property
- 63-1311 · Fees for services
- 63-1311A · Advertisement of and hearing on fee increases
- 63-1312 · Municipal property taxes — Notification of valuation
- 63-1313 · Limitation on property taxes — Value of real and personal…
- 63-1314 · Costs for professional services to be lien on property
- 63-1315 · funding of a judicially confirmed obligation
- 63-1316 · ELECTION — AUTHORIZATION OF GOVERNING BODY