Property tax paid under protest — Apportionment — Action for recovery
Applied in 1 court decision — leading case Karen White v. Valley County (2014)
Most recently applied in Karen White v. Valley County (March 2014)
I.C., § 63-1308, as added by 1996, ch. 98, § 14, p. 308.
(1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned.
(2) An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.