Idaho Admin. Code r. 35.01.03.939
Current through September 2, 2024
Section 63-1305, Idaho Code
For each affected taxing district, the decision to certify and levy such amounts as necessary to refund property taxes due to a court or the board of tax appeals orders is permissive. For any taxing district to use this provision, amounts to be levied must be certified within the two (2) years immediately following the order becoming final. Any amount, not certified and levied within that two-year period, is lost. In the second year following the order, the amount remaining is lost for any taxing district for which such amount is less than one hundred dollars ($100).
Idaho Admin. Code r. 35.01.03.939