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Idaho Statutes
Idaho Statutes are updated to the website July 1 following the legislative session.
REVENUE AND TAXATION
CHAPTER 9
PAYMENT AND COLLECTION OF PROPERTY TAXES
63-902. Property tax notice and receipts — Duty of tax collector. (1) For property on the property roll or operating property roll, the county tax collector must, prior to the fourth Monday of November in each year, mail or transmit electronically, as that term is defined in section 63-115, Idaho Code, if electronic transmission is requested by the taxpayer, to every taxpayer, or to his agent or representative, at his last known post office address, a tax notice prepared upon forms prescribed in section 63-219, Idaho Code, which shall contain at least the following:
(a) The year in which the property tax was levied;
(b) The name and address of the property owner;
(c) An accurate description of the property or, in lieu thereof, the tax number of record;
(d) The parcel number;
(e) Full market value for assessment purposes;
(f) The total amount of property taxes due:
(i) State;
(ii) County;
(iii) City;
(iv) School district separately shown as:
(A) Maintenance and operation;
(B) Bond;
(C) Supplemental;
(D) Other;
(v) And every other tax being separately shown.
(g) All property tax levies in the tax code area;
(h) The expiration dates of all bonds and levies approved by voters at an election for each taxing district as defined in section 63-3101, Idaho Code, submitted to the tax collector pursuant to section 63-803(5), Idaho Code;
(i) The date when such property taxes become delinquent;
(j) Notation of delinquencies against said property;
(k) Whether an interim payment account exists;
(l) The combined amount of property tax savings, which shall be labeled on the notice as "tax relief appropriated by the Legislature", for each taxpayer as a result of moneys received by a school district from the school district facilities fund established pursuant to section 33-911, Idaho Code, and the homeowner property tax relief granted pursuant to section 63-724, Idaho Code, if any;
(m) The different payment options available to the taxpayer, his agent, or representative, which shall be printed in boldface type in a contrasting color or highlighted on the face of the tax notice; and
(n) The total amount of property taxes for the previous tax year.
(2) The information required by subsection (1)(h) of this section may be satisfied if the county treasurer provides an annual insert with the tax notice or a link on the tax notice to the county website where the information required by subsection (1)(h) of this section can be accessed. Such information must be archived on the county website. In addition to including the link to the county website, the county treasurer may also include on the tax notice a quick response code to access the information required by subsection (1)(h) of this section.
(3) The tax notices shall be numbered consecutively and the numbers must be entered upon all property rolls.
(4) Tax notices prepared in tax code area format shall state that levy sheets are available to the public.
(5) Levy sheets shall list the total property tax levy for each taxing district or taxing jurisdiction and the total in each tax code area.
(6) If the taxpayer is one other than the equitable titleholder, such as an escrowee, trustee of trust deed or other third party, the taxpayer shall deliver to the equitable titleholder a statement of the total amount of property taxes billed, on or before the second Monday of December.
(7) The tax collector in each county of the state is authorized to destroy all duplicate property tax receipts and microfilm of tax receipts on file in his office as they reach ten (10) years old. Property tax receipts may be destroyed if information has been replicated in other storage media.
(8) Computer and data processing routines for completion of all phases of the property tax roll procedures may be utilized with the responsibility for completion of each office’s statutory duties to remain under the supervision of that office. Wherever the designation "property roll" appears within title 63, Idaho Code, data processing or computer procedures and forms may be substituted as permanent records.
(9) The county tax collector must, as soon as possible after the subsequent or missed property roll is delivered to him from the county auditor, mail or transmit electronically, if electronic transmission is requested by the taxpayer, a notice to every taxpayer listed on the subsequent or missed property roll, or to his agent or representative. The notice shall conform as nearly as possible to the notice required for property listed on the property roll.
(10) Failure to mail or transmit electronically, if electronic transmission is requested by the taxpayer, such property tax notice, or receipt of said notice by the taxpayer, shall not invalidate the property taxes, or any proceedings in the collection of property taxes, or any proceedings in the foreclosure of property tax liens.
(11) No charge, other than property taxes, shall be included on a tax notice unless the entity placing such charge has received approval from the board of county commissioners to place such charge on the tax notice and such entity:
(a) Has the authority by law to place a lien on property; and
(b) Has the authority to certify such charge to the auditor; and
(c) Is required to collect such charge in the same manner provided by law for the collection of real and personal property taxes.
(12) If a taxpayer requests to receive a tax notice electronically, the request must be made on a form provided by the county tax collector.
History: