Idaho § 63-906 - Interim payment account - Receipt for deposits
Full text of Idaho Idaho Statutes § 63-906 — Interim payment account - Receipt for deposits, with citation guidance and answers to common questions.
§ 63-906. Interim payment account - Receipt for deposits
Any person, upon application to the tax collector, may establish a payment schedule to allow payments including, but not limited to, monthly or quarterly, in amounts of at least twenty-five dollars ($25.00) or the balance owing, to be accumulated toward the payment of current or future real or personal property taxes.
(1) The tax collector shall issue a numbered receipt consisting of:
(a) Date deposited;
(b) Name and address of person making deposit;
(c) The amount of payment; and
(d) Account identification number or parcel number or legal description.
(2) The county shall pay no interest on any interim payment receipts, and the amount so deposited cannot be withdrawn by the depositor. Such receipts shall not invalidate any proceedings in the collection of property taxes, or in the issuance of any delinquency or any proceedings in the foreclosure of tax liens.
(3) The payment shall be posted to the roll when the current property tax becomes due.
(4) The tax collector may return to the depositor any moneys deposited in excess of the amount necessary to satisfy the tax lien if the payment schedule is not maintained.
(5) The tax collector shall be held accountable for all moneys received under this subsection and shall be liable on his official bond for the custody and safekeeping of such moneys, except as to what may be on deposit in designated depositories under the provisions of the public depository law, which is hereby made applicable to such deposits.
[63-906 added 1996, ch. 98, sec. 10, p. 380; am. 2006, ch. 322, sec. 2, p. 1022.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-906
What does Idaho Statutes § 63-906 cover?
Section 63-906 ("Interim payment account - Receipt for deposits") 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 § 63-906?
A common citation format is "Idaho Statutes § 63-906" (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 § 63-906 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.