TAXATION – Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.

Introduced

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Crossed Over

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Enacted

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LEGISLATURE OF THE STATE OF IDAHO

Sixty-eighth Legislature Second Regular Session - 2026

IN THE HOUSE OF REPRESENTATIVES

HOUSE BILL NO. 594

BY REVENUE AND TAXATION COMMITTEE

1 AN ACT

2 RELATING TO TAXATION; AMENDING SECTION 63-903, IDAHO CODE, TO PROVIDE FOR

3 CERTAIN APPORTIONMENT OF LATE CHARGES AND INTEREST RELATED TO PROPERTY

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