63-1308. PROPERTY TAX PAID UNDER PROTEST -- APPORTIONMENT -- ACTION FOR RECOVERY. (1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned. (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.
PROPERTY TAX PAID UNDER PROTEST -- APPORTIONMENT -- ACTION FOR RECOVERY
Idaho Code § 63-1308, under MISCELLANEOUS PROVISIONS OF TAX LAW.
Idaho Code § 63-1308