Idaho Code
Idaho Code § 63-1308 (2026)
Property tax paid under protest — Apportionment — Action for recovery.
✓ current as of May 2026
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Property tax paid under protest — Apportionment — Action for recovery.
(1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned.
(2) An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.
Notes of Decisions
Cited in 1
case, 2014–2014 · leading case: Karen White v. Valley Cnty., 320 P.3d 1236 (Idaho 2014).
Karen White v. Valley Cnty., 320 P.3d 1236 (Idaho 2014). “and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment.” While one might argue that this provision applies only to property taxes, I.”
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