---
type: "Bill"
title: "PROPERTY TAXES – Amends existing law to clarify that a payment shall be applied to the oldest delinquent account in the county’s records first."
description: "PROPERTY TAXES – Amends existing law to clarify that a payment shall be applied to the oldest delinquent account in the county’s records first."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2018"
identifier: "S 1230"
citation: "Idaho S 1230 (2018)"
classification: ["bill"]
subjects: ["TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 20
vote_count: 2
first_action: "2018-01-25"
last_action: "2018-03-13"
source: "openstates"
source_identifier: "ocd-bill/99d73e8e-9dbc-4da0-9231-fad62d640948"
source_url: "http://legislature.idaho.gov/sessioninfo/2018/legislation/S1230/"
source_hash: "60ef0ba92a930743778d81cd562c7973a3c1df626c72a90b5bad15db7be5482e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho S 1230 (2018) — PROPERTY TAXES – Amends existing law to clarify that a payment shall be applied to the oldest delinquent account in the county’s records first.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2018/legislation/S1230.pdf)

## Votes

- Read Third Time in Full – — **68–0** (pass) · upper
- Read third time in full – — **33–0** (pass) · lower

## Sponsors

- LOCAL GOVERNMENT AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-25** Introduced; read first time; referred to JR for Printing `introduction`
- **2018-01-26** Reported Printed; referred to Local Government & Taxation
- **2018-02-01** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2018-02-02** Read second time; filed for Third Reading
- **2018-02-07** Read third time in full – PASSED - 33-0-2AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Crabtree, Den Hartog, Foreman, Guthrie, Hagedorn, Harris, Heider, Hill, Johnson, Keough, Lakey, Lee, Lodge, Martin, Mortimer, Nye, Patrick, Potts, Rice, Siddoway, Souza, Stennett, Thayn, Vick, Ward-Engelking, WinderNAYS – NoneAbsent and excused – Jordan, NoniniFloor Sponsor - PatrickTitle apvd - to House `reading-3, passage`
- **2018-02-09** Received from the Senate, Filed for First Reading
- **2018-02-09** Read First Time, Referred to Revenue & Taxation
- **2018-02-22** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2018-02-23** Read second time; Filed for Third Reading
- **2018-02-26** U.C. to hold place on third reading calendar one legislative day
- **2018-02-27** U.C. to hold place on third reading calendar one legislative day
- **2018-02-28** U.C. to hold place on third reading calendar one legislative day
- **2018-03-01** U.C. to hold place on third reading calendar one legislative day
- **2018-03-02** Read Third Time in Full – PASSED - 68-0-2AYES – Amador, Anderson, Anderst, Armstrong, Barbieri, Bell, Blanksma, Boyle, Burtenshaw, Chaney, Cheatham, Chew, Clow, Collins, Crane, Dayley, DeMordaunt, Dixon, Ehardt, Erpelding, Gannon(17), Gannon(5), Gibbs, Giddings, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, King, Kingsley, Kloc(Tway), Loertscher, Luker, Malek(Widmyer), Manwaring, McCrostie, McDonald, Mendive, Miller, Monks, Moon, Moyle, Nate, Packer, Palmer, Perry, Raybould, Redman, Rubel, Scott, Smith, Stevenson, Syme, Thompson, Toone, Troy(Goesling), VanOrden, Vander Woude, Wagoner, Wintrow, Wood, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – NoneAbsent – Gestrin, ShepherdFloor Sponsor - KauffmanTitle apvd - to Senate `reading-3, passage`
- **2018-03-05** Returned From House Passed; referred to enrolling
- **2018-03-06** Reported enrolled; signed by President; to House for signature of Speaker
- **2018-03-07** Received from Senate; Signed by Speaker; Returned to Senate
- **2018-03-07** Reported signed by the Speaker & ordered delivered to Governor
- **2018-03-08** Reported delivered to Governor at 8:20 a.m. on 03/08/18
- **2018-03-13** Signed by Governor on 03/13/18 Session Law Chapter 70 Effective: 07/01/2018 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/99d73e8e-9dbc-4da0-9231-fad62d640948`. Confidence: reported (aggregated from official Idaho legislature records).