Idaho State Statutes - Idaho Attorney Directory

Upon payment of property taxes,
the tax collector shall issue a receipt if requested by the taxpayer. The
record of payment must show the date paid and the amount of payment. If the
taxpayer is other than the equitable titleholder, such as an escrowee, trustee
of trust deed or other third party, the taxpayer shall, upon request of the
equitable titleholder, deliver to the equitable titleholder a receipt of
property taxes paid. In the event payment is mailed to the tax collector, the
cancelled check may serve as a receipt.

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