Idaho § 40-826 - Collection of taxes - Disposition upon collection
Full text of Idaho Idaho Statutes § 40-826 — Collection of taxes - Disposition upon collection, with citation guidance and answers to common questions.
§ 40-826. Collection of taxes - Disposition upon collection
Taxes levied shall become a lien upon the property so assessed from the date of assessment and shall be due and payable at the same time as other county taxes. The taxes shall be collected in the same way, except that the tax collector must keep a separate list or assessment roll of them; and when paid, they must be named in his receipt to the taxpayer as a separate item. The tax collector shall pay the taxes collected to the treasurer of the succeeding district, and at the time of payment must specify to the treasurer receiving them what taxes they are, take a separate receipt, and keep a separate account for the payment of taxes. The commissioners shall furnish the tax collector with blanks as are needed to comply with the provisions of this section.
[40-826, added 1985, ch. 253, sec. 2, p. 637.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 40-826
What does Idaho Statutes § 40-826 cover?
Section 40-826 ("Collection of taxes - Disposition upon collection") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 40-826?
A common citation format is "Idaho Statutes § 40-826" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 40-826 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.