Cancellation Of Taxes By Board Of County Commissioners

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. (7-1-24) 937. -- 938. (RESERVED) 939. COURT OR BOARD OF TAX APPEALS ORDERED REFUNDS OR CREDITS - LEVY RESTRICTIONS. Section 63-1305, Idaho Code For each affected taxing district, the decision to certify and levy such amounts as necessary to refund property taxes due to a court or the board of tax appeals orders is permissive. For any taxing district to use this provision, amounts to be levied must be certified within the two (2) years immediately following the order becoming final. Any amount, not certified and levied within that two-year period, is lost. In the second year following the order, the amount remaining is lost for any taxing district for which such amount is less than one hundred dollars ($100). (7-1-24) 940. -- 959. (RESERVED)