Idaho Code
Idaho Code § 63-1001 (2026)
Effect of delinquency — Interest rate.
✓ current as of May 2026
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Effect of delinquency — Interest rate.
To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 1971–2025 · leading case: Valiant Idaho, LLC v. JV L.L.C., 429 P.3d 168 (Idaho 2018).
Valiant Idaho, LLC v. JV L.L.C., 429 P.3d 168 (Idaho 2018). “86 JV paid to redeem under sections 45-105 and 45-114, together with one percent interest per month under section 63-1001 (lien theory). 1. JV's redemption of the tax deed conveyed no fee title ownership.”
Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079), 447 P.3d 881 (Idaho 2019). “" I.C. § 63-1001. "Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.”
Hardy v. McGill, 47 P.3d 1250 (Idaho 2002). “§ 63-1114 (now codified at § 63-1001). Further, I.C. § 63-1123 (now codified at § 63-1001) states that any delinquency entry shall constitute a lien on the property in favor of the county for all taxes, penalties and interest owed and entitles the county to a tax deed for the…”
Rutledge v. State, 482 P.2d 515 (Idaho 1971). “§ 63-918 provides that: “All taxes of every city, town, village, school district or other district or municipality, levied according to law and certified in accordance with the provisions of this act, shall be collected and paid into the county treasury and apportioned to such…”
East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025). ““Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described.” I.C. § 63-1001.”
Stender v. SSI Food Servs., Inc. (Idaho 2019). “” I.C. § 63-1001. “Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.”
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