Idaho Code

Idaho Code § 63-1015 (2026)

Apportionment of proceeds from redemption. 

✓ current as of May 2026
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Apportionment of proceeds from redemption. 

Upon the redemption from tax sale of any property described in any delinquency entry, the amount paid on account of such redemption, shall be paid into the county treasury by the tax collector, upon the certificate of the county auditor, to be apportioned among the several state and county funds and taxing districts, as provided for the apportionment of property taxes.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025).
East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025). · cites it 42× “I.C. § 63-1015. Kootenai County argues that section 63-1015 specifies that taxes paid on a redemption are to be apportioned among the various taxing districts.”
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