Idaho Statutes
§ 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.
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Idaho § 63-1308 (PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Karen White v. Valley County
320 P.3d 1236 (Idaho Supreme Court, 2014)
Legislative History
[63-1308 added 1996, ch. 98, sec. 14, p. 392.]
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