Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-211
Abstract of state lands
# (1)
It shall be the duty of the director of the state department of lands to furnish to each assessor of each county in the state without fee a copy of each land sale certificate whenever a sale has been held and a certificate has been issued showing the land description, date of sale, purchase price, amount paid in cash, and schedule of annual payments, and a copy of each timber sale contract whenever a sale of timber has been made and contract issued showing date of sale, description of land involved, purchase price, and estimated volume of timber.
# (2)
It shall also be the duty of the director of the state department of lands to notify the assessor of each county when a cancellation, assignment or reinstatement of a state land sale certificate or a cancellation or assignment of a state timber sale contract has been made.
# (3)
It shall be the duty of the county tax collector to notify the director of the state department of lands of any property tax delinquency on a state land sale certificate or on a state timber sale contract within thirty (30) days of the date of such delinquency.
Amendment history
63-211 added 1996, ch. 98, sec. 3, p. 323.
Source: view the official text
In this chapter (22 sections)
- 63-201 · Definitions
- 63-202 · Official records
- 63-203 · All property subject to property taxation
- 63-204 · Classes of property
- 63-205 · Assessment — Market value for assessment purposes
- 63-205A · Assessment — Market Value for Assessment Purposes of Section…
- 63-205C · valuation of agricultural land
- 63-206 · Lien of property taxes
- 63-207 · Assessment of property
- 63-208 · Rules pertaining to market value — Duty of assessors
- 63-209 · Assessor’s plat record
- 63-210 · Tax numbers for metes and bounds descriptions
- 63-211 · Abstract of state lands
- 63-212 · Estates — Claimants — Agents — Undivided interest
- 63-213 · Double assessing prohibited
- 63-214 · Description of property
- 63-215 · Legal description and map of boundaries to be recorded and…
- 63-216 · No state property tax when sales tax is in force
- 63-217 · Filing of material by mail or private delivery services
- 63-218 · Reproduction of records — Destruction of originals authorized…
- 63-219 · Uniform property rolls and related documents
- 63-220 · Tax extensions as disaster relief