Idaho § 63-1001 - Effect of delinquency - Interest rate
Full text of Idaho Idaho Statutes § 63-1001 — Effect of delinquency - Interest rate, with citation guidance and answers to common questions.
§ 63-1001. Effect of delinquency - Interest rate
To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.
[63-1001 added 1996, ch. 98, sec. 11, p. 381.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-1001
What does Idaho Statutes § 63-1001 cover?
Section 63-1001 ("Effect of delinquency - Interest rate") 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 § 63-1001?
A common citation format is "Idaho Statutes § 63-1001" (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 § 63-1001 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.