Idaho State Statutes - Idaho Attorney Directory

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 reduction in property taxes as provided in sections 63-701 through 63-710,
Idaho Code, as shown on the abstract of property tax reduction roll and claims
forms approved 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.

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