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.
Idaho Code § 63-721
Knowingly filing a false claim a misdemeanor
Known as the Property Tax Deferral Act
The act spans §§ 63–63 (23 sections).
I.C., § 63-721, as added by 2006, ch. 234, § 1, p. 694.
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.