Idaho § 63-706 - Time requirements for filing claim
Full text of Idaho Idaho Statutes § 63-706 — Time requirements for filing claim, with citation guidance and answers to common questions.
§ 63-706. Time requirements for filing claim
(1) Any claim for property tax reduction to be granted under the provisions of sections 63-701 through 63-710 , Idaho Code, shall be filed in the office of the county assessor between January 1 and April 15 of each year. If April 15 is a weekend or a certain holiday recognized by the internal revenue service, such claims shall be considered timely filed if filed on the next business day.
(2) Any claim for occupancy tax reduction to be granted under the provisions of sections 63-701 through 63-710 , Idaho Code, shall be governed by the provisions of section 63-317 , Idaho Code, but must be filed in the office of the county assessor no later than the fourth Monday in January of the year following the year for which the occupancy tax was levied.
[63-706, added 1996, ch. 98, sec. 8, p. 366; am. 1997, ch. 117, sec. 28, p. 327; am. 2001, ch. 69, sec. 6, p. 137; am. 2011, ch. 85, sec. 2, p. 179; am. 2013, ch. 21, sec. 5, p. 40; am. 2019, ch. 31, sec. 7, p. 90.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-706
What does Idaho Statutes § 63-706 cover?
Section 63-706 ("Time requirements for filing claim") 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 § 63-706?
A common citation format is "Idaho Statutes § 63-706" (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 § 63-706 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.