REVENUE AND TAXATION
PROPERTY TAX RELIEF
63-721. Knowingly filing a false claim a misdemeanor. Every person who applies for deferral of taxes under section 63-714, Idaho Code, knowing that the person for whom the application is made is not a qualified claimant or knowing that the property is not qualified property, is guilty of a misdemeanor and on conviction thereof shall be punished as provided for misdemeanors in section 18-303, Idaho Code.
[63-721, added 2006, ch. 234, sec. 1, p. 697.]
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