Idaho Code
Idaho Code

Idaho Code § 63-1102 (2026)

Sale. 

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Sale. 

The sale must be made after one (1) week’s notice of the time and place thereof, given by publication in a newspaper of general circulation in the county or posting in three (3) public places within the county, and must be at public auction for cash, and each article seized must be sold separately to the highest bidder.

Notes of Decisions
Cited in 2 cases, 1954–1963 · leading case: State Tax Comm'n v. Johnson, 269 P.2d 1080 (Idaho 1954).
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State Tax Comm'n v. Johnson, 269 P.2d 1080 (Idaho 1954). · cites it 2× “That by the provisions of Section 63-1102, I.C., all such taxes became due and payable from and after November 23, 1953, and that all taxpayers on and after that date were entitled to pay such taxes and discharge their respective properties from the lien thereof.”
Tobias v. State Tax Comm'n, 378 P.2d 628 (Idaho 1963). · cites it 2× “I.C. §§ 63-1102 and 63-1302. The assessor must assess all real property and all personal property, “whereon the tax is a lien on real property, between the second Monday of January and the fourth Monday in June of each year.”
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