Idaho § 63-4211 - Third party and exemption claims - Actions against state of Idaho
Full text of Idaho Idaho Statutes § 63-4211 — Third party and exemption claims - Actions against state of Idaho, with citation guidance and answers to common questions.
§ 63-4211. Third party and exemption claims - Actions against state of Idaho
(1) Any person claiming that the property levied upon and seized by the commission for the collection of any tax, penalty, interest or other amounts due under this chapter is either:
(a) the property of a person other than a person against whom taxes sought to be collected under this chapter have been assessed, or
(b) the property is property exempt from levy to enforce a claim for state taxes under chapter 6, title 11 , Idaho Code,
may, within fourteen (14) days of the date of the levy, file a written claim with the commission setting forth the grounds for the claim. The commission shall grant or deny the claim in a written notice to the claimant within fourteen (14) days of the commission’s receipt of the claim.
(2) A denial of a claim under subsection (1) of this section by the commission may be reviewed in the district court for Ada county or the county the property was seized or is then located by a complaint filed by the claimant against the commission within thirty (30) days after the mailing of the notice denying the claim, in whole or in part. Upon the serving of summons upon the commission the case shall proceed as other civil cases and shall be heard by the court without a jury. Only the state of Idaho shall be responsible for any final money judgment secured against the commission, and said judgment shall be paid or satisfied out of the state refund fund created in section 63-3067 , Idaho Code.
[63-4211, added 1993, ch. 9, sec. 4, p. 29.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-4211
What does Idaho Statutes § 63-4211 cover?
Section 63-4211 ("Third party and exemption claims - Actions against state of Idaho") 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 § 63-4211?
A common citation format is "Idaho Statutes § 63-4211" (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 § 63-4211 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.