Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-709
Reimbursement by state tax commission
# (1)
By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county one-half (1/2) of the amount due each county as reimbursement for reduction in property taxes as provided in sections 63-701 through 63-710 , Idaho Code, as shown on the abstract of property tax reduction roll and claims forms approved by the state tax commission, and shall pay the second one-half (1/2) of such amount by not later than June 20 of the following year.
# (2)
The state tax commission may make one (1) lump sum payment by June 20 of the following tax year to the appropriate county tax collector if the reimbursement results from the granting of occupancy tax reduction and the claim was entered on the supplemental roll. Any amount of occupancy tax scheduled to be reimbursed by the state tax commission shall not be subject to late fees, penalties, or interest of any kind.
Amendment history
63-709, added 1996, ch. 98, sec. 8, p. 368; am. 1997, ch. 117, sec. 30, p. 328; am. 2004, ch. 156, sec. 6, p. 504; am. 2019, ch. 31, sec. 9, p. 91.
Source: view the official text
In this chapter (23 sections)
- 63-701 · Definitions
- 63-702 · reduction in property TAXES or occupancy taxes — Claim is…
- 63-703 · Procedure for filing claims
- 63-704 · Amount of property tax or occupancy tax reduction
- 63-705 · Publication of changes in income limitations and property tax…
- 63-705A · special property tax or occupancy tax reduction for disabled…
- 63-706 · Time requirements for filing claim
- 63-707 · Procedure after claim approval
- 63-708 · Recovery of erroneous claims
- 63-709 · Reimbursement by state tax commission
- 63-710 · Procedure after reimbursement
- 63-711 · Cancellation of taxes — Hardship and casualty losses — Special
- 63-712 · Short title
- 63-713 · Definitions
- 63-714 · Application — Deferral of property tax
- 63-715 · Procedures — Appeals
- 63-716 · Deferral — Interest — Lien — Priority
- 63-717 · Reimbursement by state tax commission
- 63-718 · Events terminating deferral — Payment of deferred tax and…
- 63-719 · Tax deed for deficiency in repayment
- 63-720 · Recovery of erroneous and other improper deferrals
- 63-721 · Knowingly filing a false claim a misdemeanor
- 63-724 · homeowner property tax relief