Idaho § 63-717 - Reimbursement by state tax commission
Full text of Idaho Idaho Statutes § 63-717 — Reimbursement by state tax commission, with citation guidance and answers to common questions.
§ 63-717. Reimbursement by state tax commission
(1) By no later than December 20 of each year, the state tax commission shall pay to the county tax collector of each county one-half (1/2) of the amount due each county as reimbursement for property taxes deferred as provided in sections 63-712 through 63-721 , Idaho Code, as shown on the property tax reduction roll required under section 63-707 , Idaho Code, as modified by actions of the state tax commission relating to claims approved or disapproved by the state tax commission and shall pay the second one-half (1/2) of such amount by not later than June 20 of the following year. The payments may be combined with payments made under section 63-709 , Idaho Code.
(2) The total amount of reimbursement payable to all counties under this section shall not exceed five million dollars ($5,000,000) in regard to property taxes for one (1) calendar year. In the event that the amount of taxes approved for deferral exceeds five million dollars ($5,000,000), the amount of taxes deferred for each qualifying property shall be reduced proportionately and the balance of property tax not deferred shall be entered on the property tax notice required by section 63-902 , Idaho Code, and shall be payable as required by chapter 9, title 63 , Idaho Code.
[63-717, added 2006, ch. 234, sec. 1, p. 695; am. 2021, ch. 238, sec. 3, p. 729.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-717
What does Idaho Statutes § 63-717 cover?
Section 63-717 ("Reimbursement by state tax commission") 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 § 63-717?
A common citation format is "Idaho Statutes § 63-717" (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 § 63-717 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.