Idaho Code § 63-715

Current through the 2024 Regular Session
Section 63-715 - PROCEDURES - APPEALS

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.

Idaho Code § 63-715

[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.]
Amended by 2021 Session Laws, ch. 360,sec. 6, eff. 5/12/2021, retroactive to January 1, 2021.
Amended by 2011 Session Laws, ch. 85,sec. 4, eff. 7/1/2011.