Idaho Code 63-1308 – Property Tax Paid Under Protest — Apportionment — Action for Recovery
Current as of: 2023 | Check for updates
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(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.
Terms Used In Idaho Code 63-1308
- Property: includes both real and personal property. See Idaho Code 73-114