Idaho Admin. Code r. 35.01.03.936
Current through September 2, 2024
Section 63-1302, Idaho Code
A board of county commissioners may cancel taxes for double payment of taxes or the double or erroneous assessment of any property for the same year or other errors. When the canceled taxes have been paid, the board may refund the taxes. The authority to cancel taxes under Section 63-1302, Idaho Code, extends neither to hardship situations pursuant to Section 63-602AA, Idaho Code, nor to cancellation of tax resulting from unequal or excessive valuation by the assessor.
Idaho Admin. Code r. 35.01.03.936