All taxes shown on personal property and manufactured housing are due and payable on demand. If no demand is made, the taxes may be paid in two equal halves. The first half is due and payable on or before December 20, and the second half is due and payable on or before June 20 of the following year. If the first half is not paid on or before December 20, that half becomes delinquent and the entire tax becomes due and payable.
A 2% late charge must be added to the delinquent half. Interest is calculated at the rate of 1% per month beginning January 1 of the following year on the delinquent half and late charge. If the first half was paid in part, late charges and interest are calculated on the unpaid portion of the first half. If the second half is not paid on or before June 20, that half becomes delinquent and a 2% late charge must be added. Interest on the delinquent tax and late charge is calculated at the rate of 1% per month beginning January 1 of that year. If the second half has been paid in part, late charge and interest are calculated on the remaining tax.
The county tax collector may issue a demand for payment on any personal or manufactured housing tax which becomes due and payable on the demand date. If the tax is not paid, it becomes delinquent the day following the demand date.
Warrant of Distraint
When any part of a tax becomes delinquent, a warrant of distraint is issued to the County Sheriff for its collection. Before the tax becomes delinquent, the Board of County Commissioners may grant up to a four month extension to pay the tax, late charge and interest. A warrant of distraint is not issued until the extended time expires. There are not extensions given on the second half. (Idaho Code 63-201(13), 63 to 904, and 63-1013).