Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-1308
Property tax paid under protest — Apportionment — Action for recovery
Official textlegislature.idaho.govlast amended
# (1)
All property taxes paid under protest shall be apportioned as other property taxes are apportioned.
# (2)
An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.
Amendment history
63-1308 added 1996, ch. 98, sec. 14, p. 392.
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