Idaho Statutes
§ 63-1001 — EFFECT OF DELINQUENCY — INTEREST RATE
Idaho·Title 63 REVENUE AND TAXATION·Ch. 10 COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.
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Related
Rutledge v. State
482 P.2d 515 (Idaho Supreme Court, 1971)
Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079)
447 P.3d 881 (Idaho Supreme Court, 2019)
East Side Hwy Dist v. Kootenai County
(Idaho Supreme Court, 2025)
Stender v. SSI Food Services, Inc.
(Idaho Supreme Court, 2019)
Legislative History
[63-1001 added 1996, ch. 98, sec. 11, p. 381.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTION