Custer County, Idaho - We are what America Used to be.

TAX COLLECTION: The tax notices are mailed as early as possible in November each year. The tax notice is for the full CALENDAR YEAR, due in full but may be paid in two equal installments. The first installment is due on or before December 20th of the current year.

DELINQUENT TAXES: Delinquent taxes accrue a 2% penalty from Dec. 21st and 1% per month interest from Jan. 1 of the following year. Any payment postmarked or brought into the office after December 20th or June 20th is considered delinquent.

Tax payments received after December 20th and before the FIRST MONDAY IN JANUARY cannot be receipted, but will be placed in a trust account until that time. You will be notified of any penalty or interest that is due. If the June 20th deadline is missed, a 2% penalty is added and 1% per month interest is figured on the tax plus penalty, from JANUARY 1. The County Commissioners may grant an extension for the first half payments on personal property and mobile homes prior to their becoming delinquent.

TAX DEED: If real property taxes are delinquent for three years, the property will be deeded to the county. This deeding is preceded by sending PENDING ISSUES OF TAX DEEDS and by publishing a list in a local newspaper. There is also a hearing before the County Commissioners for any party of interest before the Tax Collector is ordered by the Commisioners to deed the property.

REDEMPTION OF DEEDED PROPERTY: After the issuance of tax deed, and before the Commissioners enter into a contract of sale, property may be redeemed only by the owner of record or recorded parties of interest. The redemption must occur within three years from the date of issuance of the tax deed. In order to redeem property, all taxes accrued, including the current calendar year, all penalty, interest and costs, including but not limited to, title searches, must be paid.

DELINQUENT PERSONAL AND MOBILE HOME TAXES: WARRANTS OF DISTRAINT are issued to the Sheriff's Office when personal property or mobile home tax becomes delinquent. If the 1st half payment is not made by December 20th, it is delinquent and the FULL year is due, with penalty and interest on the 1st half only. The current year's tax becomes due if property sells, moves, burns or in the case of personal property only, you cease to do business. In such an event, a demand notice is sent. If the tax demanded is not paid by the due date specified on the notice, a DEMAND WARRANT OF DISTRAINT is issued. Once a Warrant is issued, the Sheriff's Office becomes the Tax Collector and the tax is paid in the Sheriff's Office. If that office is unable to collect on the Warrant of Distraint, he may seize the property and proceed with a sale or the Warrant is returned to the Tax Collector for further research and possible court action.

BANKRUPTCY: Your lawyer should notify the Treasurer if you file a bankruptcy. It can affect the tax collection procedure.

TRUST ACCOUNTS: You may set up a partial payment trust account in the tax office by making payments of a least $25. This money does not draw interest, nor does it stop the penalty and interest on delinquent taxes.