Idaho § 63-212 - Estates - Claimants - Agents - Undivided interest

Full text of Idaho Idaho Statutes § 63-212 — Estates - Claimants - Agents - Undivided interest, with citation guidance and answers to common questions.

§ 63-212. Estates - Claimants - Agents - Undivided interest

(1) When the property assessed is the unpartitioned property of a deceased person, the name of the heirs, guardian, executor or administrator may be inserted on the property roll, and the payment of property taxes on such property by any such person binds the estate for the repayment of the amount of such property taxes to such person, and binds all parties in interest for the repayment of their just proportions of the amount of such property taxes to such person.

(2) Whenever a person claiming property and desiring to pay the property taxes thereon is not named as the owner he may have his name inserted on the property roll with that of the person named, if so documented with a recordable document.

(3) Whenever a person has an agent for the payment of property taxes, the name of such agent may be inserted upon request, and in the taxpayers index.

(4) An undivided interest in real property may be appraised, assessed and taxed as such. The payment of all property taxes on an undivided interest in any real property assessed as such discharges all liens attached to such undivided interest on account of such property taxes.

[63-212 added 1996, ch. 98, sec. 3, p. 323.]

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

Frequently Asked Questions About Idaho § 63-212

What does Idaho Statutes § 63-212 cover?

Section 63-212 ("Estates - Claimants - Agents - Undivided interest") 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 § 63-212?

A common citation format is "Idaho Statutes § 63-212" (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 § 63-212 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.