{"data":{"id":"us-id/idaho-code-63-1001","jurisdiction":"us-id","citation":"Idaho Code § 63-1001","heading":"Effect of delinquency — Interest rate.","body":"To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 10 COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch10/sect63-1001/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:45Z","sha256":"0c7ebd33d524405d1bb77f2820a465a21250f04cb13e7f217e5662ce000a3372","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-907","next":"us-id/idaho-code-63-1002"},"notice":"GroundRules: Original legal text. Not legal advice."}