Idaho § 63-1310 - Destruction of personal property

Full text of Idaho Idaho Statutes § 63-1310 — Destruction of personal property, with citation guidance and answers to common questions.

§ 63-1310. Destruction of personal property

In the event of the destruction of personal property by fire, flood or other natural disaster after the first day of January of any year the lien of the personal property tax shall attach to and follow any insurance that may be upon said property and the insurer shall pay to the county tax collector from the insurance money all property taxes, late charges, interest and costs incurred that may be due unless cancelled by the county commissioners.

[63-1310 added 1996, ch. 98, sec. 14, p. 393.]

Source: official Idaho text · Last verified 2026-08-27

Frequently Asked Questions About Idaho § 63-1310

What does Idaho Statutes § 63-1310 cover?

Section 63-1310 ("Destruction of personal property") 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 § 63-1310?

A common citation format is "Idaho Statutes § 63-1310" (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 § 63-1310 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.