Idaho § 63-715 PROCEDURES — APPEALS

Idaho Statutes

§ 63-715 — PROCEDURES — APPEALS

Idaho § 63-715

Title 63REVENUE AND TAXATION

Ch. 7PROPERTY TAX RELIEF

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Bluebook

Idaho Code § 63-715 (2026).

Text

Elections for deferral of payment of property tax shall be subject to the provisions of section 63-706, Idaho Code, and shall be included on the property tax reduction roll and processed and reviewed as provided in section 63-707, Idaho Code, for claims for property tax relief, except that an application for deferral must be submitted to the state tax commission by no later than the first Monday in September.

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Elections for deferral of payment of property tax shall be subject to the provisions of section 63-706, Idaho Code, and shall be included on the property tax reduction roll and processed and reviewed as provided in section 63-707, Idaho Code, for claims for property tax relief, except that an application for deferral must be submitted to the state tax commission by no later than the first Monday in September.