Destruction of personal property

Official textlegislature.idaho.govlast amended 1996

63-1310. In the event of the destruction of personal property by fire, flood or other natural disaster after the first day of January of any year the lien of the personal property tax shall attach to and follow any insurance that may be upon said property and the insurer shall pay to the county tax collector from the insurance money all property taxes, late charges, interest and costs incurred that may be due unless cancelled by the county commissioners.

Amendment history

63-1310 added 1996, ch. 98, sec. 14, p. 393.

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

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