Delinquent Taxes - Treasurer

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Delinquent Taxes

Interest and penalty are controlled by Title 63 – Revenue and Taxation; specifically 63-903

TITLE 63
REVENUE AND TAXATION
CHAPTER 9

PAYMENT AND COLLECTION OF PROPERTY TAXES

63-903. When payable (1) All property taxes extended on the property and operating property rolls shall be due and payable in full to the tax collector without late charges and interest on or before December 20 of the year in which the property taxes are levied. The property taxes may be paid in full or paid in two (2) halves, the first half on or before December 20 with a grace period extending to June 20 for the second half if the first half is totally paid.
(2) Any portion of a property tax may be paid at any time, but nothing in this section shall excuse costs, interest or late charges pursuant to section 63-1002, Idaho Code.
(3) If the first one-half (1/2) is not totally paid on or before December 20 late charges as defined in section 63-201, Idaho Code, and interest as defined in section 63-1001, Idaho Code, shall be assessed. If the first one-half (1/2) of the property tax has been paid in part, late charges and interest shall be calculated on the remaining first half tax due.
(4) If the second one-half (1/2) is not totally paid on or before June 20 late charges as defined in section 63-201, Idaho Code, and interest as defined in section 63-1001, Idaho Code, shall be assessed. If the second one-half (1/2) has been paid in part, late charges and interest shall be calculated on the remaining property tax due.
(5) Property taxes on the subsequent or missed property roll shall be billed within thirty (30) days after delivery of the property roll to the county tax collector or as otherwise provided for. The tax collector shall notify the property owner of the property taxes due without delay after delivery of the property roll. Delinquency occurs if the tax remains unpaid thirty (30) days after the bills are mailed.
(6) All property taxes and fees, together with any costs, late charges and interest collected by the county tax collector shall be remitted to the county auditor as provided in section 63-1201, Idaho Code.
(7) Payment of any current property taxes shall not invalidate any proceeding in the collection of a delinquency.

History: [63-903 added 1996, ch. 98, sec. 10, p. 378.]

Statute 63-201(12) defines ‘late charge’ as – “Late charge” means a charge of two percent (2%) of the delinquency.

Statute 63-1001. Effect of delinquency – Interest rate. To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from a tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided, however, that the interest shall not be charged on collection costs.

History: [63-1001 added 1996, ch. 98, sec. 11, p. 381.]