{"data":{"id":"us-id/idaho-code-63-1308","jurisdiction":"us-id","citation":"Idaho Code § 63-1308","heading":"Property tax paid under protest — Apportionment — Action for recovery.","body":"(1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned.\n(2) An action against a county, an officer, or officer de facto, for property taxes or money paid to such county, officer, or officer de facto under protest, or seized by such officer, in his official capacity as a collector of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty (60) days after such payment or seizure.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 13 MISCELLANEOUS PROVISIONS OF TAX LAW"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch13/sect63-1308/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:46Z","sha256":"059642c02d3fb6ef2786bb74c9d777da48c7697817feddb948c3a7c856b698e5","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-1307","next":"us-id/idaho-code-63-1309"},"notice":"GroundRules: Original legal text. Not legal advice."}