63-1301 Application to Taxing Districts
63-1302 Cancellation and Refund of Property Tax
63-1303 Adjustment of Property Taxes by County Commissioners — Duties of Tax Collector
63-1304 Adjustment of Late Charges or Interest
63-1305 Refund or Credit of Property Taxes by Order of Court or Board of Tax Appeals
63-1305C Taxation and Refund of Property Taxes Collected On a Tax Exempt Property
63-1306 Procedure and Proof of Payment
63-1307 Transmission of Funds to State Treasurer
63-1308 Property Tax Paid Under Protest — Apportionment — Action for Recovery
63-1309 Special Taxing District or Bond Proposal Defeated in Election Bars Subsequent Elections for Specified Time — Exception — Board of Education May Conduct Election — Municipalities, Water or Sewer Districts May Conduct Bond Election
63-1310 Destruction of Personal Property
63-1311 Fees for Services
63-1311A Advertisement of and Hearing On Fee Increases
63-1312 Municipal Property Taxes — Notification of Valuation
63-1313 Limitation On Property Taxes — Value of Real and Personal Property — Special Tax Levies
63-1314 Costs for Professional Services to Be Lien On Property
63-1315 Funding of a Judicially Confirmed Obligation
63-1316 Election — Authorization of Governing Body
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Terms Used In Idaho Code > Title 63 > Chapter 13 - Miscellaneous Provisions of Tax Law

  • Appraisal: A determination of property value.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, evidences of debt and general intangibles as defined in the uniform commercial code — secured transactions. See Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114