Idaho Code
Idaho Code § 63-709 (2026)
Reimbursement by state tax commission.
✓ current as of May 2026
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Reimbursement by state tax commission.
(1) By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county one-half (1/2) of the amount due each county as reimbursement for reduction in property taxes as provided in sections 63-701 through 63-710, Idaho Code, as shown on the abstract of property tax reduction roll and claims forms approved by the state tax commission, and shall pay the second one-half (1/2) of such amount by not later than June 20 of the following year.
(2) The state tax commission may make one (1) lump sum payment by June 20 of the following tax year to the appropriate county tax collector if the reimbursement results from the granting of occupancy tax reduction and the claim was entered on the supplemental roll. Any amount of occupancy tax scheduled to be reimbursed by the state tax commission shall not be subject to late fees, penalties, or interest of any kind.
Notes of Decisions
Cited in 1
case, 1982–1982 · leading case: Union Pac. R.R. v. Bd. of Tax Appeals, 654 P.2d 901 (Idaho 1982).
Union Pac. R.R. v. Bd. of Tax Appeals, 654 P.2d 901 (Idaho 1982). “I.C. § 63-709. Hence, while the Tax Commission's arguments relating to practical consequences may have some validity, they are not without question.”
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