Idaho Statutes Title 63. Revenue and Taxation § 63-718. Events terminating deferral--Payment of deferred tax and interest

(a) Voluntary payment of the full amount of deferred tax and interest to the state tax commission;

(b) The death of the qualified claimant or if there is more than one (1) qualified claimant, the death of the last surviving qualified claimant;

(c) A sale or other transfer of title to the property or any part of the property except a transfer of title to a surviving spouse of a deceased qualified claimant;

(d) The property no longer qualifies for the exemption provided in section 63-602G, Idaho Code, for residential improvements;

(e) A determination by the state tax commission under section 63-720, Idaho Code, that the deferral of property tax payments was erroneously granted to a person who is not a qualified claimant or in regard to property that is not qualified property.