Procedures — Appeals

Official textlegislature.idaho.govlast amended 2021

63-715. Elections for deferral of payment of property tax shall be subject to the provisions of section 63-706, Idaho Code, and shall be included on the property tax reduction roll and processed and reviewed as provided in section 63-707, Idaho Code, for claims for property tax relief, except that an application for deferral must be submitted to the state tax commission by no later than the first Monday in September.

Amendment history

63-715, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 4, p. 181; am. 2021, ch. 360, sec. 6, p. 1118.

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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

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