Idaho § 63-1310 DESTRUCTION OF PERSONAL PROPERTY

Idaho Statutes

§ 63-1310 — DESTRUCTION OF PERSONAL PROPERTY

Idaho § 63-1310

Title 63REVENUE AND TAXATION

Ch. 13MISCELLANEOUS PROVISIONS OF TAX LAW

This text of Idaho § 63-1310 (DESTRUCTION OF PERSONAL PROPERTY) 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 § 63-1310 (2026).

Text

In the event of the destruction of personal property by fire, flood or other natural disaster after the first day of January of any year the lien of the personal property tax shall attach to and follow any insurance that may be upon said property and the insurer shall pay to the county tax collector from the insurance money all property taxes, late charges, interest and costs incurred that may be due unless cancelled by the county commissioners.

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In the event of the destruction of personal property by fire, flood or other natural disaster after the first day of January of any year the lien of the personal property tax shall attach to and follow any insurance that may be upon said property and the insurer shall pay to the county tax collector from the insurance money all property taxes, late charges, interest and costs incurred that may be due unless cancelled by the county commissioners.