Idaho § 63-1308 PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY

Idaho Statutes

§ 63-1308 — PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY

Idaho § 63-1308

Title 63REVENUE AND TAXATION

Ch. 13MISCELLANEOUS PROVISIONS OF TAX LAW

This text of Idaho § 63-1308 (PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY) 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 § 63-1308 (2026).

Text

(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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(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.