Idaho Statutes
§ 63-1303 — ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR
Idaho § 63-1303
This text of Idaho § 63-1303 (ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Idaho Code § 63-1303 (2026).
Text
(1)Whenever the county commissioners shall make any adjustments correcting errors or any other tax adjustments coming within the authority vested by law in such body, the clerk of the board shall, without delay, prepare and deliver to the county tax collector, a copy of the proceedings of the county commissioners.
(2)It shall be the duty of the tax collector to make the necessary corrections. All such copies shall be full authority for the tax collector to make adjustments as ordered; however, the tax collector shall assume no personal responsibility as to the legality of the orders but such responsibility shall rest entirely with the county commissioners.
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Related
Childers v. Wolters
768 P.2d 790 (Idaho Court of Appeals, 1988)
Legislative History
[63-1303 added 1996, ch. 98, sec. 14, p. 391.]
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 REDEMPTIONCite This Page — Counsel Stack
Bluebook (online)
Idaho § 63-1303, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-1303.