PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY.

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. MISCELLANEOUS PROVISIONS OF TAX LAW
  5. PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY.

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63-1308. PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY. (1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned.

(2) An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.

History:

[63-1308 added 1996, ch. 98, sec. 14, p. 392.]


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