Amends existing law to clarify that a payment shall be applied to the oldest delinquent account in the county's records first.

Idaho Code § 63-1002(2) states delinquent tax payments "may" be paid and accepted upon the oldest delinquency. Some counties have interpreted the statute to say the taxpayer can decide to pay whatever year they want rather than the most delinquent. This legislation would require that delinquent tax payments "shall" be paid and accepted upon the oldest delinquency.