reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-103A - DETERMINING THE SUITABILITY OF EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION.

63-103A. DETERMINING THE SUITABILITY OF EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION. (1) To determine the suitability of prospective employees and contractors for the Idaho state tax commission, the human resources office of the commission shall require an applicant to provide information and fingerprints necessary to obtain criminal conviction history information from the Idaho state police and the federal bureau of investigation. Pursuant to section 67-3008, Idaho Code, and Public Law 92-544, the commission’s human resources officer shall submit a set of fingerprints obtained from the employee, prospective contractor, subcontractor or applicant for employment who will have access to federal tax information as defined in internal revenue service publication 1075 (2016) and the required fees to the Idaho state police, bureau of criminal identification, for a criminal records check of state and national databases. The submission of fingerprints and information required by this section shall be on forms prescribed by the Idaho state police.
(2) The human resources office of the Idaho state tax commission is authorized to receive criminal history information from the Idaho state police and from the federal bureau of investigation for the purpose of evaluating the fitness of applicants to the Idaho state tax commission. As provided by state and federal law, further dissemination or other use of the criminal history information is prohibited. Criminal background reports received from the Idaho state police and the federal bureau of investigation shall be handled and disposed of in a manner consistent with requirements imposed by the Idaho state police and the federal bureau of investigation.
(3) The human resources office of the Idaho state tax commission shall review the information received from the criminal history and background check and determine whether the applicant or employee has a criminal or other relevant record that would disqualify the individual from employment. The applicant or employee shall be provided an opportunity for a formal review of a denial. In the case of a contractor or subcontractor, the human resources officer shall communicate clearance or denial to the applicant and the applicant’s employer.
(4) Clearance through the criminal history and background check process is not the only determination of suitability for employment.
(5) The Idaho state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.
History:
[63-103A, added 2018, ch. 68, sec. 1, p. 163.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-104 - HOLDING OTHER OFFICES.

63-104. HOLDING OTHER OFFICES. The members and employees of the state tax commission shall hold no other office under the laws of this state, the United States, or any other state, except as provided in this section, so long as they shall remain members or employees of the commission. Any member or employee of the tax commission may serve in the national guard or armed forces of the United States. Further, any member or employee of the tax commission may be appointed or elected to other office, when that office is without compensation beyond reimbursement for actual expenses, so long as service in the office does not conflict with the duties of the tax commission.
History:
[63-104 added 1996, ch. 98, sec. 2, p. 311.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-106 - FEDERAL AID.

63-106. FEDERAL AID. The state tax commission is authorized to accept, receipt, disburse and expend federal moneys, made available to accomplish in whole or in part any of the purposes of the laws enforced by the state tax commission. All moneys accepted under the provisions of this section shall be accepted and expended by the state tax commission upon such terms and conditions as prescribed by the United States. All moneys received by the state tax commission pursuant to this section shall be deposited in the state treasury and, unless otherwise prescribed by the authority in which said moneys were received, shall be kept in separate funds designated according to the purpose for which the moneys were made available, and held by the state in trust for such purposes. All such moneys are hereby appropriated for the purpose for which the same were made available, and the state tax commission is empowered to disburse or expend said moneys in accordance with the terms and conditions upon which they were made available.
History:
[63-106 added 1996, ch. 98, sec. 2, p. 315.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-107 - PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION.

63-107. PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION. Process and procedure before the state tax commission shall be as summary and simple as reasonably may be, and, as far as possible, in accordance with the rules of equity. Process and procedures before the state tax commission as the state board of equalization under title 63, Idaho Code, and before the state tax commission for redetermination of taxes under section 63-3045 or 63-3631, Idaho Code, are not contested cases within the meaning of chapter 52, title 67, Idaho Code.
History:
[63-107 added 1996, ch. 98, sec. 2, p. 316.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-108 - MEETING OF STATE TAX COMMISSION.

63-108. MEETING OF STATE TAX COMMISSION. (1) The state tax commission shall meet on the second Monday in August in each year, and, if all the abstracts of assessments in the several counties in the state have then been received, such abstracts shall be laid before the commission, which shall proceed to equalize the assessments throughout the state.
(2) In case all the abstracts of assessments in the several counties of the state have not been received by the state tax commission on or before the second Monday of August, then the commission shall adjourn from day to day until all of the abstracts have been received. The state tax commission may issue subpoenas for any county auditor who has failed to transmit his abstract of assessments, or whose abstract of assessments has not been received, requiring such county auditor to forthwith appear before the commission and produce said abstract. The sheriff of the county where the officer to be served resides is hereby designated as the officer by whom such subpoena shall be served and all actual and necessary expenses incurred by the sheriff in making such service shall be a legal claim against his county, and the officer served shall be liable on his official bond for said expenses in addition to any other liability imposed upon him for failure to transmit his abstract of assessments within the time prescribed in this chapter.
History:
[63-108 added 1996, ch. 98, sec. 2, p. 316.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-110 - PROPERTY AND SPECIAL TAXES.

63-110. PROPERTY AND SPECIAL TAXES. The state tax commission must complete the equalization of assessments throughout the state during its meeting as the state board of equalization, after receipt of each county auditor’s abstract of the property roll, no later than the fourth Monday of August in the year in which such assessments are made, and, if there is to be a state property tax, shall on that day determine the amount of state property tax which each county must collect and remit to the state, by apportioning the total state property tax among the several counties in the state in the exact proportion that the total equalized valuation of each county, as shown by the property roll for the current year, and the subsequent and missed property rolls for the preceding year, bears to the total equalized valuation of the state from such rolls of all the counties in the state. The state tax commission shall also determine the amount of special state taxes, if any, which each county must collect and remit to the state, and the total amount of such state property and special state taxes found to be due from each county shall be certified to the county auditor of such county by the chairman of the state tax commission, and the county auditor shall, upon receipt of such certificate, file the same in his office; provided, that the total amount of all special state taxes levied for the current year upon property entered upon the subsequent and missed property rolls of each county for such year shall be certified to the county auditor of such county by the chairman of the state tax commission upon receipt of the county auditor’s abstract of the subsequent and missed property rolls.
History:
[63-110, added 1996, ch. 98, sec. 2, p. 317; am. 2014, ch. 77, sec. 1, p. 202.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-111 - CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT.

63-111. CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT. (1) On or before the first Monday of September in each year, the chairman of the state tax commission must transmit by certified mail or by other commercial delivery service providing proof of delivery, whichever is the most cost-efficient, to the county auditor of each county in the state, a certified statement showing all the changes in the assessment of any class or all classes of property, or in the aggregate value of all property in said county, and the total increase or decrease as a result of all changes made by the state tax commission in the assessment of property in said county, and the county auditor shall, upon receipt of such certified statement, file the same in his office.
(2) In transmitting the certified statement, as prescribed in subsection (1) of this section, the chairman shall also transmit therewith the certificate showing the total amount of state property and special state taxes, if any, found to be due from the county, and shall also transmit therewith a certified statement showing the assessment of any railroad, telegraph, telephone or electric current transmission or distribution line and all other operating property under the jurisdiction of the state tax commission situated wholly or partly within the county, specifying the number of miles, the equalized value per mile, and the total equalized value of each line in the county, and in any taxing district into or through which such line extends, and the name of such line, if any, and the name and post office address of the taxpayer or owner of such line, and the county auditor shall, upon receipt of such certified statement, file the same in his office.
History:
[63-111 added 1996, ch. 98, sec. 2, p. 317.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-112 - PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT.

63-112. PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT. The state tax commission is hereby authorized to charge counties for assistance provided for property tax assessment if requested in writing by the county assessor. Any payments received by the state tax commission for such assistance shall be deposited in the property tax assistance account.
History:
[63-112 added 1996, ch. 98, sec. 2, p. 318.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-113 - REPORTING WHOLE DOLLAR AMOUNTS.

63-113. REPORTING WHOLE DOLLAR AMOUNTS. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.
History:
[63-113, added 1997, ch. 20, sec. 1, p. 30.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-114 - FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF.

63-114. FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF. (1) The state tax commission may grant an extension of time for any filing, or any payment, which is required under any tax law administered or enforced by the state tax commission, to those persons whose ability to timely comply with their filing or payment requirement was adversely affected by a disaster declared by the President of the United States or by the governor of a state or territory of the United States. The state tax commission may grant any person entitled to an extension under section 7508A of the Internal Revenue Code, or regulations promulgated thereunder, an automatic extension for similar returns and payments due to this state.
(2) The state tax commission shall provide a procedure for affected taxpayers to justify the extension and provide such other information as the commission may require to support the taxpayer’s application. A notice of denial of an extension application shall be given in the manner provided for notices of deficiencies in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code.
(3) No extension granted under this section shall be for a period in excess of one (1) year.
(4) In all cases where the state tax commission has granted an extension under this section, payment of the tax shall not be subject to any late filing penalty or interest if payment of the tax is made on or before the extended due date. Failure to file on the extended due date will thereafter cause the imposition of penalty and interest. Section 63-3033, Idaho Code, shall not apply to taxpayers who receive extensions under this section.
(5) Any rule, activity, procedure or form adopted by the commission to facilitate the provisions of this section, are exempt from the provisions of chapter 52, title 67, Idaho Code.
History:
[(63-114) 63-113, added 1997, ch. 64, sec. 1, p. 135; am. & redesig. 2002, ch. 21, sec. 1, p. 25.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-115 - FILING OF ELECTRONIC RETURNS AND DOCUMENTS — ELECTRONIC FUNDS TRANSFERS.

63-115. FILING OF ELECTRONIC RETURNS AND DOCUMENTS — ELECTRONIC FUNDS TRANSFERS. (1) Any return or other document filed with or submitted to the state tax commission may be transmitted electronically to the commission when permitted by rules or procedures established by the commission. Payments of any amounts to the commission by electronic funds transfer shall be in accordance with sections 67-2026 and 67-2026A, Idaho Code, or section 63-117, Idaho Code.
(2) As used in this section, "transmitted electronically" means the use of a telecommunication or computer network to transfer information in an optical, electronic, magnetic or other machine sensible form. The term includes the use of facsimile machines and third party value added networks.
(3) Any return or other document transmitted electronically to the commission and accepted by the commission shall be deemed received on the earlier of:
(a) The date it arrives at the commission or, in the case of returns filed through the Internal Revenue Service, the date the return is received by the Internal Revenue Service; or
(b) The date that a third party, in accordance with procedures approved by the commission, transmits the return to the commission or makes it otherwise available to the commission.
(4) Any payment made electronically shall be deemed paid on the date the funds are available to the state treasurer.
(5) To constitute a properly filed valid tax return or report, a document transmitted electronically or submitted in a physical machine sensible form such as tape or disk must:
(a) Be filed in a format prescribed by the tax commission and be sufficiently free of errors to identify the filer and the tax type and to calculate the amounts due;
(b) Contain the taxpayer’s name, address (if required by the tax commission) and identifying number;
(c) Be signed by the taxpayer or other individual effecting the signature or verification; and
(d) Include sufficient information to permit the mathematical verification of any tax liability.
(6) The tax commission may, by rule, prescribe exclusive methods for electronically signing or verifying a return or other document transmitted electronically to the commission that shall have the same validity and consequences as manual signing by the taxpayer or other individual effecting the signature or verification.
History:
[(63-115) 63-113 added 1997, ch. 117, sec. 10, p. 309; am. & redesig. 2000, ch. 15, sec. 1, p. 31; am. 2001, ch. 54, sec. 1, p. 96; am. 2003, ch. 30, sec. 1, p. 113.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-117 - PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY ACCEPTABLE MEANS.

63-117. PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY ACCEPTABLE MEANS. (1) The state tax commission, in cooperation with the state treasurer, may accept payment by credit card, debit card or other commercially acceptable means, including through an electronic payment processor, from any person making any payment to the state tax commission of taxes or other amounts due under any law administered by the commission. If the payment is made by credit card, debit card, charge card, or similar method, the liability is not finally discharged and the person has not paid the tax until the department receives payment or credit from the institution responsible for making the payment or credit. Upon receipt, the amount shall be deemed paid on the date the charge was made.
(2) The commission may pay, through discount or otherwise, any fee to a financial institution, credit card company or electronic payment processor, for a payment made pursuant to this section from the proceeds of the taxes or other amounts paid prior to any other distribution of the proceeds required by law. The necessary portion of the proceeds collected under this section is hereby appropriated for the purpose of paying the fee.
History:
[63-117, added 1999, ch. 113, sec. 1, p. 341; am. 2012, ch. 5, sec. 1, p. 8.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-118 - ALTERNATIVE DISPUTE RESOLUTION.

63-118. ALTERNATIVE DISPUTE RESOLUTION. (1) The state tax commission may use alternative dispute resolution procedures to arbitrate or mediate any issue within its tax jurisdiction.
(2) The state tax commission may enter into contracts, not subject to the provisions of chapter 52, title 67, Idaho Code, with individuals and organizations including, but not limited to, the multistate tax commission, to conduct alternative dispute resolution. Costs of alternative dispute resolution procedures may be paid from resultant proceeds without regard to budgetary or appropriation restrictions.
(3) The state tax commission shall appoint one (1) of its members as alternative dispute resolution coordinator and from its staff one (1) or more assistant coordinators.
History:
[63-118, added 1998, ch. 105, sec. 1, p. 362.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION › Section 63-119 - COLLECTION OF TAX BY COMMERCIAL COLLECTOR.

63-119. COLLECTION OF TAX BY COMMERCIAL COLLECTOR. (1) If a person owing tax ignores all demands for payment of a tax assessment, the state tax commission is authorized to employ the services of any qualified collection agency or attorney and to pay fees for such services from moneys recovered.
(2) As used in this section, the term "qualified collection agency" means a person issued a permit under chapter 22, title 26, Idaho Code, or under a similar licensing or permitting statute of another state or jurisdiction in which the person conducts business.
History:
[63-119, added 2005, ch. 30, sec. 1, p. 141.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-202 - OFFICIAL RECORDS.

63-202. OFFICIAL RECORDS. Official records of the various county offices may be replicated in any storage media which allows archiving and retrieval to meet the requirements provided by law.
History:
[63-202 added 1996, ch. 98, sec. 3, p. 321.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-203 - ALL PROPERTY SUBJECT TO PROPERTY TAXATION.

63-203. ALL PROPERTY SUBJECT TO PROPERTY TAXATION. All property within the jurisdiction of this state, not expressly exempted, is subject to appraisal, assessment and property taxation.
History:
[63-203 added 1996, ch. 98, sec. 3, p. 321.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-204 - CLASSES OF PROPERTY.

63-204. CLASSES OF PROPERTY. For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows:
Class 1. Real Property,
Class 2. Personal Property, and
Class 3. Operating Property.
History:
[63-204 added 1996, ch. 98, sec. 3, p. 321.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-205 - ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES.

63-205. ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES. (1) All real, personal and operating property subject to property taxation must be assessed annually at market value for assessment purposes as of 12:01 a.m. of the first day of January in the year in which such property taxes are levied, except as otherwise provided. Market value for assessment purposes shall be determined according to the requirements of this title or the rules promulgated by the state tax commission.
(2) Personal property coming into the state after January 1 shall be assessed as of the date of entry into the state in accordance with sections 63-311(3) and 63-602Y, Idaho Code.
History:
[63-205 added 1996, ch. 98, sec. 3, p. 321.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-205B - ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES.

63-205B. ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES. (1) In the assessment of the operating property of rate-regulated electric utility companies, the market value shall be determined by the state tax commission by applying applicable law, statutes, property tax administrative rules and the following criteria:
(a) Depending on the weighting placed on the income approach, as described in paragraph (d) of this subsection, no more than twenty percent (20%) weight shall be placed on the cost indicator when utilizing the historic cost less depreciation (HCLD) method in the system value correlation.
(b) In the income approach, income to be capitalized will be normalized, utilizing the gross domestic product implicit price deflator from the United States department of commerce, bureau of economic analysis, by using an average of at least the previous four (4) years’ net operating incomes and by adjusting each year’s net operating income for unusual nonrecurring items.
(c) In the income approach, a market discount rate will be determined, and to that rate a flotation cost component of twenty hundredths of one percent (0.20%) will be added.
(d) A weighting between eighty percent (80%) and one hundred percent (100%) will be placed on the income approach in the system value correlation.
(e) Within the market approach, a sales comparison approach may be used if reliable data is available and appropriate comparison adjustments can be made. No weight will be placed on a stock and debt approach in the system value correlation.
(f) For rate-regulated electric utility companies, the weightings prescribed in this section shall control the weightings used in the system correlation or reconciliation.
(2) Subsection (1)(a) of this section shall be construed to mean that the use of no more than twenty percent (20%) weight placed on the cost indicator, when utilizing the HCLD method to calculate the cost approach, accounts for any and all forms of depreciation, including any and all forms of obsolescence, and the appraiser shall not consider any further obsolescence.
(3) The state tax commission is hereby authorized to promulgate rules to implement the provisions of this section.
History:
[63-205B, added 2014, ch. 76, sec. 1, p. 201; am. 2017, ch. 15, sec. 1, p. 26.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-205C - VALUATION OF AGRICULTURAL LAND.

63-205C. VALUATION OF AGRICULTURAL LAND. (1) The market value of land actively devoted to agriculture is its actual use value. Actual use value shall be established by capitalization of economic rent or long-term average crop rental at a capitalization rate that shall be either the rate of interest charged by lenders in the local area for agricultural property loans or by the Spokane office of the farm credit system, each averaged over the immediate past five (5) years, whichever is higher, plus the local tax rate.
(2) "Land actively devoted to agriculture" means that property defined by section 63-604, Idaho Code. For purposes of this section, the act of platting land actively devoted to agriculture does not, in and of itself, cause the land to lose its status as land being actively devoted to agriculture if the land otherwise qualifies for the exemption under this section.
(3) Land actively devoted to agriculture shall not be valued at its speculative value as development property until the use has changed and it is no longer actively devoted to agriculture.
(4) Rental rates, interest rates, commodity prices, and input prices or other landlord expenses typical to the county of the property being assessed shall be used.
(5) The state tax commission shall adopt rules implementing the provisions of this section that shall provide the procedure by which economic rent, average crop rental, and capitalization rates shall be established.
History:
[(63-205C) 63-602K added 1996, ch. 98, sec. 7, p. 352; am. 2004, ch. 27, sec. 4, p. 44; am. 2006, ch. 233, sec. 3, p. 693; am. and redesig. 2020, ch. 313, sec. 1, p. 889.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-206 - LIEN OF PROPERTY TAXES.

63-206. LIEN OF PROPERTY TAXES. (1) All property taxes levied upon real property shall be a first and prior lien upon the real property assessed therefor, and shall only be discharged by the payment or cancellation of the property taxes as provided in this title.
(2) In addition, all property taxes levied upon personal property or operating property shall be a first and prior lien upon that property and the personal, operating or real property of the same owner thereof, whether the property is exempt from execution or not, and no personal property or operating property of any kind shall be exempt from such lien, except as otherwise provided by law. Such lien shall attach as of the first day of January in that year, or as of the date of entry into the state, or as of the date the property became subject to property taxation, and shall be discharged only by the payment or cancellation of the property taxes as provided in this title.
(3) Property tax liens shall be perpetual and continuous on all personal, operating and real property.
(4) It shall be unlawful for any person, corporation or other owner of real property to destroy the lien of taxes provided for in this section by removing any improvements therefrom or cutting and removing the standing timber thereon without first securing the payment of all delinquencies upon such real property, and property taxes for the year in which such improvements or timber are removed. The lien upon any such improvements or timber shall continue after such improvements have been removed or the timber cut from such real property. Such taxes shall be due and collectible immediately upon the commencement of the severance and unless paid upon the demand of the tax collector it shall be the duty of the county attorney to commence an action for the collection of such taxes in the district court of the county in which the property is situated. Such improvements or timber may be levied upon and sold in the same manner as is now provided by law for the sale of real property upon execution, and the county or any taxing unit affected may maintain an action in the proper court for injunction to restrain the removal of any improvements or the cutting or removal of standing timber from any real property against which there are any unpaid property taxes.
History:
[63-206 added 1996, ch. 98, sec. 3, p. 321.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-207 - ASSESSMENT OF PROPERTY.

63-207. ASSESSMENT OF PROPERTY. (1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.
(2) All operating property shall be assessed by the state tax commission.
History:
[63-207 added 1996, ch. 98, sec. 3, p. 322.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-208 - RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS.

63-208. RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS. (1) It shall be the duty of the state tax commission to prepare and distribute to each county assessor and the county commissioners within the state of Idaho rules prescribing and directing the manner in which market value for assessment purposes is to be determined for the purpose of taxation. The rules promulgated by the state tax commission shall require each assessor to find market value for assessment purposes of all property, except that expressly exempt under chapter 6, title 63, Idaho Code, within his county according to recognized appraisal methods and techniques as set forth by the state tax commission; provided, that the actual and functional use shall be a major consideration when determining market value for assessment purposes.
(2) To maximize uniformity and equity in assessment of different categories of property, such rules shall, to the extent practical, require the use of reproduction or replacement cost less depreciation as opposed to historic cost less depreciation whenever cost is considered as a single or one (1) of several factors in establishing the market value of depreciable property. The state tax commission shall also prepare and distribute amendments and changes to the rules as shall be necessary in order to carry out the intent and purposes of this title. The rules shall be in the form as the commission shall direct, and shall be made available upon request to other public officers and the general public in reasonable quantities without charge. In ascertaining the market value for assessment purposes of any item of property, the assessor of each county shall, and is required to, abide by, adhere to and conform with rules promulgated by the state tax commission.
(3) When establishing the real property market value for assessment purposes of income-producing property, the assessor may use one (1) or more market valuation methods, provided that the market value shall not include contract rent related to the real estate only and shall exclude any value of exempt intangible personal property as provided in section 63-602L, Idaho Code. Upon request by the property owner, the assessor shall provide the property owner with the assessor’s calculations used to derive the income-producing property owner’s market value, including any value exempted by statute.
History:
[63-208 added 1996, ch. 98, sec. 3, p. 322; am. 2023, ch. 285, sec. 1, p. 870.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-209 - ASSESSOR’S PLAT RECORD.

63-209. ASSESSOR’S PLAT RECORD. The assessor must have prepared a full, accurate and complete plat record of all parcels of real property within his county. Township, range and section lands shall be platted thereon in such manner as to correspond with the technical description of such lands as described by the government survey thereof. Subdivision, townsite, and metes and bounds lands shall be platted thereon according to the official record thereof. The plats shall be prepared pursuant to rules promulgated by the state tax commission which shall establish scales and other criteria. All parcels of real property shall be numbered pursuant to a uniform numbering system to be established by the state tax commission and such parcel numbers shall be used as one (1) means of identifying such parcels. Such numbers shall be used on all records in county offices and shall appear on valuation assessment and tax notices. All necessary and reasonable expense incurred by the assessor in complying with the provisions of this section shall be a legal claim against the county.
History:
[63-209 added 1996, ch. 98, sec. 3, p. 322.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-210 - TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS.

63-210. TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS. (1) The assessor shall give to each tract of land described by metes and bounds a tax number which shall be recorded with the county recorder without fee. This number shall be placed on the property roll to indicate the certain piece of land bearing such number, and entered on the plat record to indicate what tract is designated by such tax number, and no further description of such land shall be necessary upon the property roll. Whenever a tract of land which has been given a tax number is subdivided, the assessor shall give each subdivision a new tax number, which number, with an accurate description of the tract of land designated by such new number, shall be included in his list of tax numbers.
(2) In all cases where the description of any tract of land, or any lot or subdivision of land, or where the description of one (1) or more of the different parts or parcels thereof, cannot, in the judgment of the assessor, be made sufficiently certain and accurate for the purposes of assessment, the assessor shall notify the county recorder thereof, and the county recorder shall thereupon proceed to have such land platted in the same manner as provided for in section 50-1314, Idaho Code.
History:
[63-210 added 1996, ch. 98, sec. 3, p. 323.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-211 - ABSTRACT OF STATE LANDS.

63-211. ABSTRACT OF STATE LANDS. (1) It shall be the duty of the director of the state department of lands to furnish to each assessor of each county in the state without fee a copy of each land sale certificate whenever a sale has been held and a certificate has been issued showing the land description, date of sale, purchase price, amount paid in cash, and schedule of annual payments, and a copy of each timber sale contract whenever a sale of timber has been made and contract issued showing date of sale, description of land involved, purchase price, and estimated volume of timber.
(2) It shall also be the duty of the director of the state department of lands to notify the assessor of each county when a cancellation, assignment or reinstatement of a state land sale certificate or a cancellation or assignment of a state timber sale contract has been made.
(3) It shall be the duty of the county tax collector to notify the director of the state department of lands of any property tax delinquency on a state land sale certificate or on a state timber sale contract within thirty (30) days of the date of such delinquency.
History:
[63-211 added 1996, ch. 98, sec. 3, p. 323.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-212 - ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST.

63-212. ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST. (1) When the property assessed is the unpartitioned property of a deceased person, the name of the heirs, guardian, executor or administrator may be inserted on the property roll, and the payment of property taxes on such property by any such person binds the estate for the repayment of the amount of such property taxes to such person, and binds all parties in interest for the repayment of their just proportions of the amount of such property taxes to such person.
(2) Whenever a person claiming property and desiring to pay the property taxes thereon is not named as the owner he may have his name inserted on the property roll with that of the person named, if so documented with a recordable document.
(3) Whenever a person has an agent for the payment of property taxes, the name of such agent may be inserted upon request, and in the taxpayers index.
(4) An undivided interest in real property may be appraised, assessed and taxed as such. The payment of all property taxes on an undivided interest in any real property assessed as such discharges all liens attached to such undivided interest on account of such property taxes.
History:
[63-212 added 1996, ch. 98, sec. 3, p. 323.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-213 - DOUBLE ASSESSING PROHIBITED.

63-213. DOUBLE ASSESSING PROHIBITED. (1) Property which has been assessed for taxation in any county in this state shall not be assessed again for taxation for the same purposes or period of time in any other county in this state for the same year.
(2) In all questions which may arise as to the proper place to assess property for taxation purposes, if between two (2) or more places in the same county, the place for assessing the same shall be determined and fixed by the county commissioners, and if between two (2) or more counties, or different places in two (2) or more counties, the place for assessing the same shall be determined and fixed by the state tax commission, and when fixed shall be binding.
History:
[63-213 added 1996, ch. 98, sec. 3, p. 324.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-214 - DESCRIPTION OF PROPERTY.

63-214. DESCRIPTION OF PROPERTY. In all proceedings relating to the assessment of property for taxation, or the levy and collection of property taxes, it shall be sufficient to designate the amount of property taxes and the amount, value and description of property by tax number, initial letters, abbreviations, figures, fractions and exponents. Such designations must be sufficiently plain to clearly set forth the amount of property taxes and the amount, value and description of the property. All property which has been sold for property taxes and all foreclosure proceedings on property under this title must be fully and accurately described.
History:
[63-214 added 1996, ch. 98, sec. 3, p. 324.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-216 - NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.

63-216. NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE. In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted in section 9, article VII, of the constitution of the state of Idaho.
History:
[63-216 added 1996, ch. 98, sec. 3, p. 325.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-218 - REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE.

63-218. REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE. (1) The state tax commission or any political subdivision of the state of Idaho may retain any document in a different form or medium from that in which it is received, provided that the form or medium in which the document is retained results in a permanent record which may be accurately reproduced during the period for which the document must be retained under any tax law administered or enforced by the state tax commission. The original document, once reproduced, may be disposed of or destroyed.
(2) A document retained in any form or medium permitted under this section shall be deemed to be an original public record for all purposes. A reproduction or copy of such a document, certified by a state officer, shall be deemed to be a transcript or certified copy of the original, and shall be admissible in any court or administrative hearing.
History:
[63-218 added 1996, ch. 98, sec. 3, p. 326; am. 2008, ch. 5, sec. 1, p. 6.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-219 - UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS.

63-219. UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS. (1) The state tax commission shall develop, maintain and enforce statewide systems for the preparation of property rolls and related documents and procedures and for uniform parcel numbering. Said systems shall provide related information specified by the state tax commission.
(2) The state tax commission shall prescribe forms and documents to be used to comply with the requirements of subsection (1) of this section when the information contained in said forms and documents is needed by the tax commission. The appropriate county official may request that the state tax commission consider an alternate, but equivalent, system for the preparation of property rolls and related documents. If the county official demonstrates equivalence to the satisfaction of the state tax commission, the state tax commission may, at its discretion, permit the alternate system to be used. Alternate forms or documents to be provided at county expense may be used if submitted to the state tax commission prior to use and if, in the opinion of the state tax commission, the alternate forms or documents are equivalent to the forms or documents provided by the state tax commission.
(3) Forms or documents required to comply with the provisions of subsection (1) of this section may be prescribed by the appropriate county official, provided that the information on said forms or documents is not needed by the state tax commission. Said forms or documents must be provided at county expense and a copy of each separate form or document must be filed with the state tax commission prior to use.
(4) The state tax commission shall, at its expense, provide aid to the counties on numbering, mapping and software for implementation of this program, and shall, at its expense, provide uniform valuation assessment notices to the county assessor and property tax notices to the county tax collector.
History:
[63-219 added 1996, ch. 98, sec. 3, p. 326.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 2 - DEFINITIONS — GENERAL PROVISIONS › Section 63-220 - TAX EXTENSIONS AS DISASTER RELIEF.

63-220. TAX EXTENSIONS AS DISASTER RELIEF. (1) The board of county commissioners of any Idaho county declared by the governor of the state of Idaho as a natural disaster area may grant an extension of time for any filings or payments required under section 63-302(1), 63-602G, 63-706 or 63-903, Idaho Code, to those persons whose ability to timely comply with their filing or payment requirement is adversely affected by a natural disaster set forth in the declaration.
(2) Before granting any extension the board of county commissioners shall provide a procedure for affected taxpayers to justify the extension and provide such other information as the board may require to support the taxpayer’s application.
(3) No extension granted under this section shall be for a period in excess of sixty (60) days.
(4) In all cases where the board has granted an extension under this section, payment of the tax shall not be subject to any late filing penalty or interest if payment of the tax is made on or before the extended due date. Failure to make payments on or before the extended due date will thereafter cause the imposition of penalty and interest.
(5) When, as a result of relief granted under this section, a county official or state agency is unable to comply with a provision in this title requiring an action by a specified date, the action may be delayed only for such reasonably necessary time as the state tax commission approves, but not to exceed sixty (60) days.
History:
[63-220, added 1997, ch. 64, sec. 2, p. 136.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-301 - TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL.

63-301. TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL. (1) The assessor shall complete an assessment of all real and personal property in his county which is subject to assessment by him on or before the fourth Monday of June. In making such assessment, the assessor shall determine, according to recognized appraisal methods and techniques, the market value for assessment purposes of real and personal property. Said assessments shall be entered on the property roll. After the aforesaid date, any property which has been omitted from the property roll shall be entered on the subsequent property roll and submitted to the county commissioners meeting as a board of equalization, from the fourth Monday of November through the first Monday of December of the current year, or entered on the missed property roll and submitted during the county board of equalization’s monthly meeting in January of the following year.
(2) The market value for assessment purposes of each parcel of property subject to assessment shall be listed on the appropriate roll, as defined in subsection (1) of this section, by category of property established and defined pursuant to section 63-109, Idaho Code.
History:
[63-301 added 1996, ch. 98, sec. 4, p. 327.]