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     Idaho Statutes

Idaho Statutes are updated to the website July 1 following the legislative session.

pecnv.out

TITLE 63
REVENUE AND TAXATION
CHAPTER 7
PROPERTY TAX RELIEF
63-715.  Procedures — Appeals. 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.

History:
[63-715, added 2006, ch. 234, sec. 1, p. 695; am. 2011, ch. 85, sec. 4, p. 181; am. 2021, ch. 360, sec. 6, p. 1118.]


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