Idaho § 63-504 LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY

Idaho Statutes

§ 63-504 — LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY

Idaho § 63-504

Title 63REVENUE AND TAXATION

Ch. 5EQUALIZATION OF ASSESSMENTS

This text of Idaho § 63-504 (LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL 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 § 63-504 (2026).

Text

Taxes upon personal property, where the owners of such personal property are owners of real property in the county, which have not been paid on or before the second Monday of October, and which the board of county commissioners finds to be a lien upon the real property, may be certified to the county auditor and the tax collector. Such taxes, together with all costs, late charges and interest must be entered by the county tax collector upon the property roll against the real property subject to such lien. The tax collector shall immediately notify the property owner of any such taxes which have been added. Such action shall result in cancellation of the taxes and late charges on the personal property roll for the personal property subject to the delinquency.

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Taxes upon personal property, where the owners of such personal property are owners of real property in the county, which have not been paid on or before the second Monday of October, and which the board of county commissioners finds to be a lien upon the real property, may be certified to the county auditor and the tax collector. Such taxes, together with all costs, late charges and interest must be entered by the county tax collector upon the property roll against the real property subject to such lien. The tax collector shall immediately notify the property owner of any such taxes which have been added. Such action shall result in cancellation of the taxes and late charges on the personal property roll for the personal property subject to the delinquency.