Idaho § 63-1602 - Petition for permission to prepay taxes
Full text of Idaho Idaho Statutes § 63-1602 — Petition for permission to prepay taxes, with citation guidance and answers to common questions.
§ 63-1602. Petition for permission to prepay taxes
In order to minimize the impact on public facilities as a result of new business operations and to permit affected taxing districts to use prepaid ad valorem taxes for planning, construction, expansion, or operation of public facilities, any taxpayer seeking to prepay ad valorem taxes shall petition the board of county commissioners in the applicable county. The petition, in addition to such information as the taxpayer may choose to present, shall contain the following:
(a) A statement that the taxpayer intends to engage or is engaged in new business operations and that such operations will have an impact on public facilities in the county;
(b) A declaration that the taxpayer has or will have taxable property in the county and taxing districts during the term of the impact period, which shall not exceed ten (10) years;
(c) A request that the taxpayer be allowed to prepay a portion, but not to exceed fifty percent (50%) of the estimated ad valorem taxes that will be due during the first one-half of the term of the impact period, which shall not exceed ten (10) years; and
(d) A request that a local impact committee be organized.
[63-1602, added 1980, ch. 226, sec. 1, p. 505.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-1602
What does Idaho Statutes § 63-1602 cover?
Section 63-1602 ("Petition for permission to prepay taxes") 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 § 63-1602?
A common citation format is "Idaho Statutes § 63-1602" (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 § 63-1602 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.