Idaho Code
Idaho Code

Idaho Code § 63-1305 (2026)

Refund or credit of property taxes by order of court or board of tax appeals. 

✓ current as of May 2026
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Refund or credit of property taxes by order of court or board of tax appeals. 

(1) When any court or the board of tax appeals orders a refund of any property taxes imposed under chapters 1 through 17, title 63, the county commissioners of the county or counties which collected the taxes may either refund taxes or apply the amount to be refunded as a credit against taxes due from the taxpayer in the following year. The county commissioners may use a combination of both a payment and a credit to effect the refund.

(2)  As used in this section, "refund" includes property tax described in subsection (1) of this section found by the court or the board of tax appeals to have been overpaid and not lawfully due, interest due on the refund of such tax, costs and other amounts ordered paid by a court or the board of tax appeals.
(3)  In the event a refund is paid, payments must be made by warrants drawn on the county’s current expense fund by the county auditor. The auditor shall apportion the amount of property taxes cancelled as credit to the tax collector. The auditor shall charge the various funds and taxing districts with their proportionate share of the refund and credit the current expense account.
(4)  If a credit is given the following year, the credit shall be allowed against actual property taxes assessed to the taxpayer by the taxing districts which received the taxes ordered to be refunded.
(5)  Amounts equal to the refunds or credits allowed in this section may be included in amounts certified pursuant to sections 63-802 through 63-807, Idaho Code, but shall not be a part of the operating budget within the meaning of section 63-802, Idaho Code.
Notes of Decisions
Cited in 3 cases, 2006–2019 · leading case: Canyon Cnty. Bd. of Equalization v. AMALGAMATED SUGAR Co., LLC, 137 P.3d 445 (Idaho 2006).
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Canyon Cnty. Bd. of Equalization v. AMALGAMATED SUGAR Co., LLC, 137 P.3d 445 (Idaho 2006). · cites it 8× “Because the district court did not order a refund, the Counties claim, TASCO cannot rely on I.C. § 63-1305 to support its argument it is entitled to prejudgment interest.”
Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079), 447 P.3d 881 (Idaho 2019). · cites it 2× “Following an appeal to the district court, "the court may affirm, reverse or modify the order, direct the tax collector of the county or the state tax commission to refund any taxes found in such appeal to be erroneously or illegally assessed or collected or may direct the…”
Stender v. SSI Food Servs., Inc. (Idaho 2019). · cites it 2× “Following an appeal to the district court, “the court may affirm, reverse or modify the order, direct the tax collector of the county or the state tax commission to refund any taxes found in such appeal to be erroneously or illegally assessed or collected or may direct the…”
— Idaho Code § 63-1305(1) — 1 case
Canyon Cnty. Bd. of Equalization v. AMALGAMATED SUGAR Co., LLC, 137 P.3d 445 (Idaho 2006). “Because the district court did not order a refund, the Counties claim, TASCO cannot rely on I.C. § 63-1305 to support its argument it is entitled to prejudgment interest.”
— Idaho Code § 63-1305(2) — 3 cases
Canyon Cnty. Bd. of Equalization v. AMALGAMATED SUGAR Co., LLC, 137 P.3d 445 (Idaho 2006). “Because the district court did not order a refund, the Counties claim, TASCO cannot rely on I.C. § 63-1305 to support its argument it is entitled to prejudgment interest.”
Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079), 447 P.3d 881 (Idaho 2019). “Following an appeal to the district court, "the court may affirm, reverse or modify the order, direct the tax collector of the county or the state tax commission to refund any taxes found in such appeal to be erroneously or illegally assessed or collected or may direct the…”
Stender v. SSI Food Servs., Inc. (Idaho 2019). “Following an appeal to the district court, “the court may affirm, reverse or modify the order, direct the tax collector of the county or the state tax commission to refund any taxes found in such appeal to be erroneously or illegally assessed or collected or may direct the…”
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