Idaho S 1230: PROPERTY TAXES – Amends existing law to clarify that a payment shall be applied to the oldest delinquent account in the county’s records first.

Bill Text

LEGISLATURE OF THE STATE OF IDAHO
Sixty-fourth Legislature Second Regular Session - 2018
IN THE SENATE
SENATE BILL NO. 1230
BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
AN ACT1
RELATING TO PROPERTY TAXES; AMENDING SECTION 63-1002, IDAHO CODE, TO CLARIFY2
THAT PAYMENT OF CERTAIN DELINQUENT PROPERTY TAXES SHALL ONLY BE PAID AND3
ACCEPTED UPON THE OLDEST DELINQUENCY IN THE COUNTY RECORDS.4
Be It Enacted by the Legislature of the State of Idaho:5
SECTION 1. That Section 63-1002, Idaho Code, be, and the same is hereby6
amended to read as follows:7
63-1002. PAYMENT OF DELINQUENCY -- ORDER -- RECEIPT. (1) Whenever a8
delinquency exists for any year, the taxpayer may pay to the tax collector9
any part of such delinquency together with the costs, late charges and inter-10
est. Costs include certified mailings, title searches, advertising and all11
other expenses for the processing and collection of the delinquency. Pro-12
vided however, that any delinquency shall be applied to costs, collection13
costs, special assessments, charges, fees, interest, late charges and prop-14
erty tax in the proportion each bears to the total amount due. Payment ap-15
plied to the property tax shall be posted directly to the roll.16
(2) Payment may shall only be paid and accepted upon the oldest delin-17
quency standing on the records of the county tax collector wherein such pay-18
ment is made unless otherwise authorized by a judicial action. The second19
one-half (1/2) shall not be considered current if the first one-half (1/2) is20
delinquent.21
(3) Upon payment of a delinquency, the tax collector shall issue to the22
taxpayer a receipt, if requested by the taxpayer. In the event payment is23
mailed to the tax collector, the cancelled check may serve as the receipt.24
Payment of current taxes shall not invalidate any proceeding in the collec-25
tion of a delinquency.26