Idaho Supreme Court Affirms Kootenai County Required to Distribute Late Charges, Interests

The Idaho Supreme Court issued a decision affirming the District Court’s ruling that Kootenai County must distribute late charges and interest associated with delinquent property taxes to local taxing districts in proportion to the taxes owed. The dispute arose when Kootenai County Treasurer informed local taxing districts in that the county would retain all interest and late charges to cover collection costs. The taxing districts sued for declaratory and injunctive relief. The district court ruled in their favor, finding that the relevant statutes clearly provide that late charges and interest are part of the amount paid to redeem delinquent properties ...