Idaho Code
Idaho Code § 63-901 (2026)
Property taxes payable only in legal tender.
✓ current as of May 2026
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Property taxes payable only in legal tender.
All property taxes must be paid in lawful money of the United States. Notwithstanding the provisions of this section, a county may allow for payment of taxes by use of a debit card, credit card or electronic funds transfer.
Notes of Decisions
Cited in 3
cases, 1954–1982 · 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). “Following assessment by the Commission, that amount is apportioned among the several counties, I.C. § 63-605; the amounts so apportioned are certified to the county auditors of the counties, I.”
Reynolds Constr. Co. v. Cnty. of Twin Falls, 437 P.2d 14 (Idaho 1968). “§ 31-1605 states in part: “Thereafter, at the time provided by law, [I.C. § 63-901] the board of county commissioners shall fix the levies necessary to raise the amount of expenditures as determined by the adopted budget, less the total estimated revenues from sources other than…”
State Tax Comm'n v. Johnson, 269 P.2d 1080 (Idaho 1954). “That as required by the provisions of Section 63-901, I.C., the Board of County Commissioners of Adams County by September 14, 1953, made a sufficient levy on all the taxable property of the county to produce the amount of the state ad valorem tax apportioned to the county, and…”
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