Idaho Code
Idaho Code

Idaho Code § 63-1002 (2026)

Payment of delinquency — Order — Receipt. 

✓ current as of May 2026
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Payment of delinquency — Order — Receipt. 

(1) Whenever a delinquency exists for any year, the taxpayer may pay to the tax collector any part of such delinquency together with the costs, late charges and interest. Costs include certified mailings, title searches, advertising and all other expenses for the processing and collection of the delinquency. Provided however, that any delinquency shall be applied to costs, collection costs, special assessments, charges, fees, interest, late charges and property tax in the proportion each bears to the total amount due. Payment applied to the property tax shall be posted directly to the roll.

(2)  Payment shall only be paid and accepted upon the oldest delinquency standing on the records of the county tax collector wherein such payment is made unless otherwise authorized by a judicial action. The second one-half (1/2) shall not be considered current if the first one-half (1/2) is delinquent.
(3)  Upon payment of a delinquency, the tax collector shall issue to the taxpayer a receipt, if requested by the taxpayer. In the event payment is mailed to the tax collector, the cancelled check may serve as the receipt. Payment of current taxes shall not invalidate any proceeding in the collection of a delinquency.
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2019–2025 · leading case: Floyd v. Bd. of Ada Cnty. Comm'rs, 434 P.3d 1265 (Idaho 2019).
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Floyd v. Bd. of Ada Cnty. Comm'rs, 434 P.3d 1265 (Idaho 2019). · cites it 4× “Floyd argues that the paid stamp on the undelivered notices was actually a receipt indicating payment of his taxes, as required by Idaho Code section 63-1002(3). At the district court, he even accused the Treasurer of a conspiracy to hide payment of his taxes as a way to pocket…”
East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025). · cites it 4× “” I.C. § 63-1002. The last step in the process is found in Idaho Code section 63-1015, titled “Apportionment of proceeds from redemption.”
Floyd v. Bd of Ada Cnty. Commissioners (Idaho 2019). · cites it 4× “Floyd argues that the paid stamp on the undelivered notices was actually a receipt indicating payment of his taxes, as required by Idaho Code section 63-1002(3). At the district court, he even accused the Treasurer of a conspiracy to hide payment of his taxes as a way to pocket…”
Idaho Code § 63-1002(3): 2 cases
Floyd v. Bd. of Ada Cnty. Comm'rs, 434 P.3d 1265 (Idaho 2019). “Floyd argues that the paid stamp on the undelivered notices was actually a receipt indicating payment of his taxes, as required by Idaho Code section 63-1002(3). At the district court, he even accused the Treasurer of a conspiracy to hide payment of his taxes as a way to pocket…”
Floyd v. Bd of Ada Cnty. Commissioners (Idaho 2019). “Floyd argues that the paid stamp on the undelivered notices was actually a receipt indicating payment of his taxes, as required by Idaho Code section 63-1002(3). At the district court, he even accused the Treasurer of a conspiracy to hide payment of his taxes as a way to pocket…”
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