Idaho Statutes

§ 63-1304 — ADJUSTMENT OF LATE CHARGES OR INTEREST

Idaho § 63-1304
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 13MISCELLANEOUS PROVISIONS OF TAX LAW

This text of Idaho § 63-1304 (ADJUSTMENT OF LATE CHARGES OR INTEREST) 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 § 63-1304 (2026).

Text

The county commissioners of any county within the state of Idaho may, by resolution, authorize the county tax collector to make adjustments of late charges, interest and fees, not to exceed the designated limit as set by the county commissioners, in order to facilitate the collection of property taxes.

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Related

V-1 Oil Company v. County of Bannock
554 P.2d 1304 (Idaho Supreme Court, 1976)
16 case citations

Legislative History

[63-1304 added 1996, ch. 98, sec. 14, p. 391.]

Nearby Sections

15
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Bluebook (online)
Idaho § 63-1304, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-1304.