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.
Idaho Code § 63-715
Procedures — Appeals
Known as the Property Tax Deferral Act
The act spans §§ 63–63 (23 sections).
I.C., § 63-715, as added by 2006, ch. 234, § 1, p. 694; am. 2011, ch. 85, § 4, p. 176.
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.