reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-302 - LIST OF TAXABLE PERSONAL PROPERTY.

63-302. LIST OF TAXABLE PERSONAL PROPERTY. (1) The assessor shall leave at the office, place of business or residence of each personal property owner, or mail to such personal property owner at his last known post office address, a form with notice requiring such personal property owner to make a correct list of taxable personal property. Every personal property owner so required shall enter a true and correct statement of such personal property and the ownership thereof, which statement shall be signed and verified by the oath of the personal property owner or his agent listing such personal property, and shall be delivered to the assessor, not later than March 15. The assessor shall thereupon determine the market value for assessment purposes of such personal property and enter the same on the property roll. However, if for any reason the assessor shall fail to contact such personal property owner, the failure shall not impair or invalidate any assessment, nor will such failure relieve the personal property owner or his agent of the responsibility to obtain such declaration and to comply with the requirements of this title. Any willful failure to personally contact each personal property owner, shall be deemed malfeasance in office and grounds for the removal of the assessor from office.
(2) If such person fails to make and deliver the list as required, the assessor may list and assess such personal property according to his best judgment and information.
(3) Whenever a taxpayer’s list of taxable personal property discloses personal property having a situs for purposes of taxation in another county in this state, the assessor must immediately make a copy of that portion of such list for each county in which such personal property is situated, and transmit the same by mail to the assessor of the proper county, who must, upon receipt of such copy, enter such personal property upon the property roll therein, unless such personal property has already been entered. The assessor shall strike from the original list all personal property so disclosed as having a situs in another county, and shall assess and enter only the balance of the personal property in his county.
History:
[63-302 added 1996, ch. 98, sec. 4, p. 327.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-303 - ASSESSMENT OF MANUFACTURED HOMES.

63-303. ASSESSMENT OF MANUFACTURED HOMES. Manufactured homes shall be assessed as other residential housing and such assessments shall be entered on the property roll.
History:
[63-303 added 1996, ch. 98, sec. 4, p. 328; am. 2004, ch. 27, sec. 2, p. 44.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-304 - MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.

63-304. MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY. (1) A manufactured home may constitute real property if the running gear is removed and:
(a) If the manufactured home becomes permanently affixed to a foundation:
(i) On land which is owned or being purchased by the owner or purchaser of said manufactured home; or
(ii) On land which is being leased by the owner or purchaser of the manufactured home if such home is being financed in accordance with the guidelines of the federal home loan mortgage corporation, the federal national mortgage association, the United States department of agriculture or any other entity or agency that requires, as part of its financing program, similar restrictions on ownership and actions affecting title and possession, provided that if a county takes a tax deed to the manufactured home the county shall not be liable for any delinquent or ongoing leases, rents or any other liabilities owed due to the placement of such property; and
(b) If the owner or purchaser of a manufactured home records with the county recorder in the county in which the manufactured home will be situated a statement of intent to declare the manufactured home as real property.
(2) The exercise of said option shall require all county assessors to treat those manufactured homes whose owners or purchasers have exercised said option as any other site-built residence and shall permit lending institutions to treat said manufactured homes as real property or as any other residence.
(3) The form of the declaration shall be prescribed by the state tax commission. Any form used shall have attached to it the certificate of origin or the original title to the manufactured home to allow a reversal of the declaration as provided in section 63-305, Idaho Code.
History:
[63-304 added 1996, ch. 98, sec. 4, p. 328; am. 2002, ch. 61, sec. 1, p. 130.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-305 - REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY.

63-305. REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY. (1) Once a manufactured home has been converted to real property under the provisions of section 63-304, Idaho Code, it shall be deemed a fixture and an improvement to the real property to which it is affixed. Physical removal shall be prohibited without the consent of all persons or entities who, at the time of removal have an interest in the real property or title to any estate in the real property to which the manufactured home has been affixed. The homeowner shall obtain a title report from a title insurance company which shall establish the identity of those individuals or entities whose consent must be obtained. Consent to removal of the manufactured home shall not be required from the owners of rights-of-way, easements or owners of subsurface rights.
(2) Physical removal shall include, without limitation, the separation of the manufactured home from the foundation system, except for the temporary purposes of repair or improvement thereto.
(3) At least thirty (30) days before the manufactured home is to be removed, the homeowner shall give written notice of the intended removal to the county assessor in the county in which the real property is located. The county assessor shall require written evidence that the necessary consents have been obtained from those persons or entities identified in the title report as required in the provisions of subsection (1) of this section. In addition, removal shall be prohibited until the county tax collector has given written approval for the removal of the manufactured home by certifying that all property taxes, due and payable, have been paid.
(4) The homeowner shall, within five (5) days of removal, make application for the issuance of a certificate of title for the manufactured home. Prior to the issuance of a certificate of title, the declaration of reversal shall be recorded. Immediately upon issuance of a certificate of title, the manufactured home shall again become personal property for the purpose of financing and for the purpose of taxation shall be assessed pursuant to section 63-302, Idaho Code.
(5) The state tax commission shall prescribe the forms to be used by the county assessor to reverse the option exercised under the provisions of section 63-304, Idaho Code, which created the real property designation.
(6) A homeowner who physically removes a manufactured home in violation of the provisions of this section shall be liable for all legal costs and fees, together with actual expenses incurred to restore the real property to its former condition. Any judgment obtained pursuant to this section may be recorded as a lien upon the manufactured home removed from the property.
History:
[63-305 added 1996, ch. 98, sec. 4, p. 328; am. 2002, ch. 61, sec. 2, p. 131.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-306 - LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY.

63-306. LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY. (1) All property required to be listed and assessed under the provisions of this title shall be listed by the owner or his agent, except as hereinafter provided:
(a) The property of a minor shall be listed by his guardian, or by the person having such property in charge.
(b) The property of a person determined by a court to be legally incompetent, by the person having charge of such property.
(c) The property of a person for whose benefit it is held in trust, by the trustee.
(d) The property of a deceased person, by the executor or administrator.
(e) The property of a person or corporation whose assets are in the hands of a receiver, by the receiver or his agent.
(f) The property of a corporation, by the president, secretary, treasurer or other proper agent or officer.
(g) The property of a firm, partnership, limited liability company, association or company, or other such entities as recognized by the state of Idaho, by a partner, member or agent.
(h) Property in litigation in possession of a receiver, or of any county officer, or officer of a court, by the custodian thereof.
(2) Whenever property is listed to any person in a representative capacity, his representative designation must be added to his name, and such property must be entered upon the property roll separate and apart from any individual property of such person.
History:
[63-306 added 1996, ch. 98, sec. 4, p. 329.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-307 - OWNERSHIP IDENTIFICATION.

63-307. OWNERSHIP IDENTIFICATION. (1) The assessor shall ascertain the current ownership of land from documents recorded in the county recorder’s office and/or from evidence of ownership furnished to the assessor that is admissible at trial in a civil action. Evidence of ownership admissible in a civil action includes but is not limited to a policy of title insurance or title commitment issued by a duly qualified title insurance company licensed in the state of Idaho.
(2) Whenever any person is the owner of, or has contracted to purchase, either an undivided or defined portion of any real property assessed as a whole, such owner or purchaser, upon producing his deed, contract or other muniment of title to the assessor at any time before the assessor has completed the assessment for that year, may have such assessment changed and corrected accordingly.
(3) No mistake in the name of the owner or failure to designate such owner shall in any manner affect the validity of the assessment or tax lien.
(4) If the ownership of any property is not known, such property must be assessed in the name of "unknown owner."
History:
[63-307, added 1996, ch. 98, sec. 4, p. 329; am. 1997, ch. 215, sec. 1, p. 635; am. 2022, ch. 75, sec. 2, p. 215.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-309 - IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY.

63-309. IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY. (1) All taxable improvements on government, Indian, state, county, municipal or other lands exempt from taxation, and all improvements on all railroad rights-of-way owned separately from the ownership of the rights-of-way upon which the same stands, or in which nonexempt persons have possessory interests, shall be assessed and taxed as personal property, provided that such improvements shall not be eligible for the exemption provided in section 63-602KK, Idaho Code.
(2) Property of the state of Idaho or any department, agency or subdivision thereof, or any other property not subject to property taxation to the owner thereof by reason of the legal status of the owner, held under contract of sale or lease with option to purchase, with lease moneys applicable to the purchase price, by any person, corporation or other association for his or its exclusive use, shall be subject to the purchaser or lessee for property taxation. When such property is held under a contract of sale or other agreement whereby on certain payment or payments the legal title is or may be acquired by such person, firm, corporation or association, such property shall be assessed to such person, firm, corporation or association and taxed without deduction on account of the whole or any part of the purchase price or other sum due on such property remaining unpaid. The lien for any such property tax shall neither attach to, impair or be enforced against any interest of the state of Idaho or any department, agency or subdivision thereof.
(3) Refusal to pay the property tax levied upon any equity in state property by the owner upon demand by the tax collector shall operate as forfeiture of such equity.
History:
[63-309 added 1996, ch. 98, sec. 4, p. 330; am. 2014, ch. 357, sec. 3, p. 889.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-310 - COMPLETION AND DELIVERY OF PROPERTY ROLL.

63-310. COMPLETION AND DELIVERY OF PROPERTY ROLL. The assessor must certify the completion of the property roll on or before the fourth Monday of June in each year, and must, on or before that date, deliver the completed property roll, together with all claims for exemptions from assessment or taxation to the clerk of the board. The property roll and claims for exemptions must remain in the office of the clerk until the second Monday of July for the inspection of all persons interested.
History:
[63-310 added 1996, ch. 98, sec. 4, p. 331.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-311 - COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.

63-311. COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS. (1) The assessor shall assess all personal property and all improvements to real property except as otherwise provided in section 63-317, Idaho Code, which have been completed or discovered between the fourth Monday of June and the fourth Monday of November and which were not included on the property roll delivered on the fourth Monday of June, and shall enter such assessments on the subsequent property roll to be delivered to the clerk of the board on the fourth Monday of November of the current year.
(2) If other real or personal property is discovered and assessed between the fourth Monday of November and December 31st, it shall be assessed and entered on the missed property roll to be delivered to the clerk of the board on the first Monday of January of the following year.
(3) Personal property coming into the state from without the state after the first day of January shall be assessed as of the date of its entry into the state as follows; if before the first day of April, for its full market value for assessment purposes; if on the first day of April and before the first day of July, for three-fourths (3/4) of its full market value for assessment purposes; if on the first day of July and before the first day of October, for one-half (1/2) of its full market value for assessment purposes; and if on the first day of October and on or before the thirty-first day of December, for one-fourth (1/4) of its full market value for assessment purposes, and the taxes so levied thereupon shall be a first and prior lien on such property from the date of its entry into the state so assessed, and upon all other personal or real property, belonging to the same owner, and no personal property of any kind shall be exempt from such lien.
History:
[63-311 added 1996, ch. 98, sec. 4, p. 331.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-312 - AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT.

63-312. AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT. (1) The county assessor, at the time of delivery of the property roll, subsequent property roll or missed property roll to the clerk of the board, must subscribe an affidavit that the property roll, subsequent property roll or missed property roll is, to the best of his knowledge and ability, a true and complete statement of market value for assessment purposes of all property subject to appraisal by him and that he has faithfully complied with all the duties imposed upon him under law.
(2) Failure by the assessor to make the affidavit shall not affect the validity of any appraisal entered on the property roll, subsequent property roll or missed property roll. The making of such affidavit, however, is declared to be a duty pertaining to the office of the assessor, and when the same is to be made by the deputy assessor it shall be the duty of the assessor to have the same properly made. In every case where the said affidavit is omitted from any assessment roll as completed as aforesaid, the board of county commissioners must require the assessor to make the same, or have the same made by the deputy assessor, and upon refusal or neglect of such assessor to supply such affidavit forthwith, the chairman of the board of county commissioners must immediately file in the district court in the county any information, in writing, verified by his oath, charging such assessor with refusal or neglect to perform the official duties pertaining to his office, and thereupon he must be proceeded against as in such cases provided by law.
History:
[63-312 added 1996, ch. 98, sec. 4, p. 332.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-313 - EXEMPTION FOR TRANSIENT PERSONAL PROPERTY.

63-313. EXEMPTION FOR TRANSIENT PERSONAL PROPERTY. Beginning January 1, 2022, all transient personal property is exempt from taxation. No replacement moneys shall be provided as a result of this section.
History:
[63-313 added 1996, ch. 98, sec. 4, p. 332; am. 2008, ch. 400, sec. 7, p. 1101; am. 2021, ch. 360, sec. 8, p. 1121; am. 2022, ch. 225, sec. 1, p. 739.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-315 - ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS.

63-315. ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS. (1) The provisions of this section shall apply only to charter districts levying a maintenance and operation levy in the prior calendar year. For the purpose of this section, adjusted market value for assessment purposes shall be the adjusted market value for assessment purposes of all property assessed for property tax purposes for the year referred to in sections 33-802 and 33-1002, Idaho Code.
(2) The state tax commission shall conduct a ratio study to annually ascertain the ratio between the assessed value and the market value for assessment purposes of all property assessed for property tax purposes. Said ratio study shall be conducted in accordance with nationally accepted procedures. From the ratio so ascertained the state tax commission shall compute the adjusted market value of all property assessed for property tax purposes.
(3) The ratio shall be computed in each school district and applied to the market value for assessment purposes within each school district.
(4) Sales used in determining the ratio required by this section shall be arm’s length, market value property sales occurring in the year beginning on October 1 of the year preceding the year for which the adjusted market value is to be determined. The state tax commission may, at its discretion, modify the sales period when doing so produces provably better representativeness of the actual ratio in any school district. The state tax commission may also add independently conducted appraisals when the state tax commission believes that this procedure will improve the representativeness and reliability of the ratio.
(5) Whenever the state tax commission is unable to determine with reasonable statistical certainty that the assessed value within any school district differs from the market value for assessment purposes, the state tax commission may certify the assessed value to be the adjusted market value of any school district.
(6) The state tax commission shall certify the adjusted market value of each school district to the state department of education and each county auditor no later than the first Monday in April each year. The state tax commission shall prepare a report indicating procedures used in computing the adjusted market value and showing statistical measures computed in the ratio study. The report of the state tax commission shall be made available for public inspection in the office of the county auditor.
(7) The state tax commission shall promulgate rules to implement the ratio study described in this section.
History:
[63-315, added 1996, ch. 98, sec. 4, p. 334; am. 1998, ch. 102, sec. 1, p. 350; am. 2006, 1st Ex. Sess., ch. 1, sec. 15, p. 58; am. 2016, ch. 87, sec. 1, p. 273.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-316 - ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS.

63-316. ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS. (1) Whenever the state tax commission, after a hearing, determines that any county assessor or the county commissioners in assessing property in the county subject to taxation have failed to abide by, adhere to and conform with the laws of the state of Idaho and the rules of the state tax commission in determining market value for assessment purposes, the state tax commission shall order the county assessor and county commissioners of such county to make the necessary changes or corrections in such assessments and if the county assessor and the county commissioners refuse or neglect to comply with such order, the state tax commission is authorized to and shall forthwith adjust or change the property roll in such county.
(2) In lieu of the hearings and actions permitted in subsection (1) of this section, the state tax commission shall monitor each county’s implementation of the continuing appraisal required in section 63-314, Idaho Code, and may require each county to file such reports of its progress at implementation of such continuing appraisals as the commission may find necessary. In the event that the commission finds that any county is failing to meet the requirements of section 63-314, Idaho Code, the commission may order that county’s indexing or appraisal or reappraisal programs be conducted under the exclusive and complete control of the state tax commission and the results of such programs shall be binding upon the county officers of the county for which ordered. Payments for the actual costs of such programs shall be made from the sales tax distribution created in section 63-3638, Idaho Code, and the amount of such payments shall be withheld from the payments otherwise made under the provisions of section 63-3638(10)(b) and (10)(c), Idaho Code, to the county for which indexing, appraisal or reappraisal has been ordered, and this subsection shall constitute the necessary appropriation to accomplish such payments, any other provision of law notwithstanding.
History:
[63-316, added 1996, ch. 98, sec. 4, p. 334; am. 2000, ch. 207, sec. 1, p. 521; am. 2001, ch. 130, sec. 2, p. 462; am. 2009, ch. 341, sec. 141, p. 1061; am. 2020, ch. 162, sec. 3, p. 475.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY › Section 63-318 - PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY.

63-318. PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY. A park model recreational vehicle shall constitute personal property if not registered under the provisions of chapter 4, title 49, Idaho Code. Park model recreational vehicles shall not constitute real property. As used in this section, "park model recreational vehicle" has the same meaning as set forth in section 63-3622HH, Idaho Code.
History:
[63-318, added 2017, ch. 134, sec. 13, p. 323.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY › Section 63-401 - OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION.

63-401. OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION. Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.
History:
[63-401 added 1996, ch. 98, sec. 5, p. 336; am. 1998, ch. 400, sec. 2, p. 1252; am. 2002, ch. 135, sec. 1, p. 370.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY › Section 63-402 - NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR.

63-402. NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR. All property belonging to any person owning, operating or constructing any public utility or railroad, wholly or partly within this state, not included within the meaning of the term "operating property" as defined in this title, namely, property not reasonably necessary for the maintenance and operation of such public utility or railroad, including land or buildings rented by a company or corporation as lessee which is used as or in connection with its business, such as business offices, warehouses, service centers, moorage grounds or docks, vacant lots and tracts of land, and lots and tracts of land with the buildings thereon not used or intended to be used in the operation of such public utility or railroad, also tenement and resident property, except section houses, also hotels and eating houses, not situated adjacent to the main track of any such railroad, shall be assessed by the assessor of the county wherein the same is situated.
History:
[63-402 added 1996, ch. 98, sec. 5, p. 336.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY › Section 63-403 - OPERATOR REPRESENTATIVE OF OWNER.

63-403. OPERATOR REPRESENTATIVE OF OWNER. Any person operating a public utility, railroad or private railcar fleet in this state shall be representative of every title and interest in the operating property and franchises of said public utility, railroad or private railcar fleet as owner, lessee or otherwise, and notice to such person, or his agent or representative, shall be notice to all interests in such property for the purpose of taxation. The assessment of such operating property in the name of the owner, lessee or operating company, shall be deemed and held to be an assessment of all title and interest in such property of every kind and nature.
History:
[63-403 added 1996, ch. 98, sec. 5, p. 337.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY › Section 63-406 - ATTENDANCE AT ASSESSMENT HEARING.

63-406. ATTENDANCE AT ASSESSMENT HEARING. The state tax commission may, for the purpose of securing evidence, facts or information to enable it to properly assess any operating property, require the attendance of the person, or any officer, manager or agent of such person, whose property is to be assessed, and require him to answer, under oath, all questions propounded which, in the judgment of the commission, would assist it in fixing the value of such property, whether such person, officer, manager or agent resides within or without this state.
History:
[63-406 added 1996, ch. 98, sec. 5, p. 339.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY › Section 63-407 - APPEAL OF OPERATING PROPERTY ASSESSMENTS.

63-407. APPEAL OF OPERATING PROPERTY ASSESSMENTS. Every person whose property is to be assessed by the state tax commission shall, upon request therefor in writing, be entitled to a hearing before the commission in relation to the assessment on his property or the assessment of other property in the state, and the commission shall, upon any such request, fix a time for such hearing within the period in which such assessment must be made, and such hearing shall be conducted in such manner as the commission may direct.
History:
[63-407 added 1996, ch. 98, sec. 5, p. 339.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY › Section 63-408 - REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR.

63-408. REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR. The state tax commission shall, upon complaint by a county assessor, examine the valuation and allocation of value of property assessable on a statewide basis any part of which is allocable to his county.
History:
[63-408 added 1996, ch. 98, sec. 5, p. 339.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY › Section 63-409 - APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY.

63-409. APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY. (1) Any taxpayer or county assessor who is aggrieved by a state tax commission decision assessing a taxpayer’s operating property may file an appeal to the district court of Ada county or, if such operating property is located in only one (1) county, to the district court in and for the county in which such operating property is located. The appeal shall be filed within thirty (30) days after service upon the taxpayer of the decision. The appeal may be based upon any issue presented by the taxpayer to the state tax commission and shall be heard by the district court in a trial de novo without a jury in the same manner as though it were an original proceeding in that court. Nothing in this section shall be construed to suspend the payment of taxes pending appeal. Payment of taxes while an appeal hereunder is pending shall not operate to waive the right to an appeal. Any final order of the district court under this section shall be subject to appeal to the Idaho supreme court in the manner provided by the Idaho appellate rules.
(2) In any appeal taken pursuant to this section, the burden of proof shall fall upon the party seeking affirmative relief to establish that the valuation from which the appeal is taken is erroneous, or that the state tax commission erred in its decision regarding a claim that certain property is exempt from taxation, the value thereof, or any other relief sought before the state tax commission. A preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the state tax commission, and shall grant other relief, invoke such other remedies and issue such orders, in accordance with its decision, as appropriate.
History:
[63-409 added 1996, ch. 98, sec. 5, p. 339; am. 2003, ch. 266, sec. 1, p. 703.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY › Section 63-410 - CERTIFICATION OF VALUE TO COUNTIES — COMPARISONS — SPECIAL MEETING — ESCAPED ASSESSMENTS.

63-410. CERTIFICATION OF VALUE TO COUNTIES — COMPARISONS — SPECIAL MEETING — ESCAPED ASSESSMENTS. (1) On or before the first Monday of September in each year the chairman of the state tax commission, or his designee, must prepare and transmit certified statements of the taxable value of operating property by the commission to the county auditors of the several counties of this state. The certified statements shall show each type of operating property separately, shall show the taxable value of the operating property, and shall show the taxable value of operating property to be apportioned to each of the various taxing districts within a county, as provided in section 63-405, Idaho Code. The Idaho taxable value of private railcar fleets shall be apportioned to the several counties as provided in section 63-405, Idaho Code.
(2) Each county auditor, upon receipt of certified statements of the taxable value of operating property apportioned to his county, shall compare the same with the previous year’s taxable values, and if any errors are made by the state tax commission or if in the opinion of the county auditor any property in the county subject to assessment by the state tax commission, has not been assessed by the state commission or that any assessment as certified is erroneous it shall be the duty of the county auditor, as soon as any error or omission in such statement is discovered, to forthwith notify the chairman of the state tax commission of such error or omission, with as full an explanation as can be made by such county auditor. The county auditor shall send a duplicate copy of any such notice and explanation sent to the chairman of the state tax commission, to the office of the owner or nearest managing agent of any property which may be affected by any change in assessment under the provisions of this section.
(3) The governor may call a special meeting of the state tax commission for the purpose of correcting any errors made or to assess, allocate, and apportion any operating property which may have been omitted. Notice of at least ten (10) days of such special meeting shall be mailed by the chairman of the state tax commission to the owner or nearest managing agent of any property which may be affected by any change in assessment as originally certified. The procedure in the special meeting shall be as nearly as possible the same as provided in section 63-406, Idaho Code. Corrected statements shall be certified in the same manner as the original statements.
(4) Any property which has escaped taxation in the previous year shall be assessed by said commission on an equalized value, as with other property assessed in the preceding year, and such value shall be added to the value of the assessment for the current year.
History:
[63-410 added 1996, ch. 98, sec. 5, p. 340.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-501 - MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION.

63-501. MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION. (1) The county commissioners of each county shall convene as a board of equalization at least once in every month of the year up to the fourth Monday of June for the purpose of equalizing the assessments of property on the property roll and shall meet on the aforesaid date in each year:
(a) To complete the equalization of assessments on all property which has not yet been equalized; and
(b) To hear appeals of assessment or exemption of property which are received on or before the end of each county’s normal business hours on the fourth Monday of June.
Upon meeting to complete the equalization of assessments, the board of equalization shall continue in session from day to day until equalization of the assessments of such property has been completed and shall also hear and determine complaints upon allowing or disallowing exemptions under chapter 6, title 63, Idaho Code. The board of equalization must complete such business and adjourn as a board of equalization on the second Monday of July, provided that the board of equalization may adjourn any time prior to the aforesaid date when they have completed all of the business as a board of equalization.
The county assessor or his designee shall attend all meetings of the county commissioners in session as a board of equalization and he may make any statements or introduce testimony and examine witnesses on questions before the board of equalization relating to the assessments.
(2) The county commissioners of each county in this state shall meet as a board of equalization on the fourth Monday of November in each year for the purpose of:
(a) Equalizing the assessments of all property entered upon the subsequent property roll;
(b) Determining complaints and hearing appeals in regard to the assessment of such property;
(c) Allowing or disallowing exemptions and cancellations claimed under the provisions of this title affecting the assessment or taxation of property entered upon the rolls, and having a settlement with the assessor and tax collector.
The board of equalization shall complete its business and adjourn on or before the first Monday of December in each year, but if other personal or real property is discovered and assessed after the subsequent board of equalization has adjourned, and is entered on the missed property roll, the taxpayer may appeal that assessment to the county commissioners meeting as a board of equalization, for the purposes stated in subsection (2)(a), (b) and (c) of this section, during its monthly meeting in January of the following year, provided however, that said meeting must be no sooner than the first Monday in January.
History:
[63-501 added 1996, ch. 98, sec. 6, p. 343; am. 2012, ch. 4, sec. 1, p. 6.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-501A - TAXPAYER’S RIGHT TO APPEAL.

63-501A. TAXPAYER’S RIGHT TO APPEAL. (1) Taxpayers may file an appeal of an assessment or exemption decision with the county board of equalization. An appeal shall be made in writing on a form provided by the county board of equalization or assessor and must identify the taxpayer, the property which is the subject of the appeal and the reason for the appeal. An appeal of an assessment listed on the property roll must be filed on or before the end of the county’s normal business hours on the fourth Monday of June. An appeal of an assessment listed on the subsequent property roll must be filed on or before the end of the county’s normal business hours on the fourth Monday of November. An appeal of an assessment listed on the missed property roll must be filed on or before the board of equalization adjourns on the day of its January meeting. The board of equalization may consider an appeal only if it is timely filed.
(2) Appeals from the county board of equalization shall be made pursuant to section 63-511, Idaho Code.
History:
[63-501A, added 1996, ch. 98, sec. 6, p. 343; am. 1997, ch. 117, sec. 18, p. 319; am. 2012, ch. 4, sec. 2, p. 7.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-502 - FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS.

63-502. FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS. The function of the board of equalization shall be confined strictly to assuring that the market value for assessment purposes of property has been found by the assessor, and to the functions provided for in chapter 6, title 63, Idaho Code, relating to exemptions from taxation. It is hereby made the duty of the board of equalization to enforce and compel a proper classification and assessment of all property required under the provisions of this title to be entered on the property rolls, and in so doing, the board of equalization shall examine the rolls and shall raise or cause to be raised, or lower or cause to be lowered, the assessment of any property which in the judgment of the board has not been properly assessed. The board of equalization must examine and act upon all complaints filed with the board in regard to the assessed value of any property entered on the property rolls and must correct any assessment improperly made. The taxpayer shall have the burden of proof in seeking affirmative relief to establish that the determination of the assessor is erroneous, including any determination of assessed value. A preponderance of the evidence shall suffice to sustain the burden of proof.
History:
[63-502 added 1996, ch. 98, sec. 6, p. 344; am. 2003, ch. 266, sec. 2, p. 704.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-503 - NEW AND ADDITIONAL ASSESSMENTS.

63-503. NEW AND ADDITIONAL ASSESSMENTS. (1) The board of equalization, during its sessions, must direct and require the assessor to assess any property required by this title to be entered upon the property rolls, which is known to have escaped assessment, and in case any assessment of property made by the assessor is deemed by the board of equalization to be so incomplete or inaccurate as to render doubtful the collection of the taxes thereon, the said board must direct the assessor to make a new assessment of such property, in which case the defective assessment shall be cancelled.
(2) All changes in assessments and all new assessments ordered by the board of equalization shall be entered on the property rolls, under the direction of the clerk of the board, and any assessment so changed or entered has the same force and effect as if made and entered by the assessor before the completion of the property rolls.
(3) The county commissioners meeting as a board of equalization shall make no reduction in the assessment of any property when, according to the notation made by the assessor upon the roll, the owner, or his agent or representative, has refused to make the sworn taxpayer’s declaration required of him or has willfully concealed, removed, transferred, misrepresented or failed to list such property for the purpose of evading taxation, unless it is shown to the satisfaction of the board that such notation by the assessor is erroneous or false.
History:
[63-503 added 1996, ch. 98, sec. 6, p. 344.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-504 - LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY.

63-504. LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY. Taxes upon personal property, where the owners of such personal property are owners of real property in the county, which have not been paid on or before the second Monday of October, and which the board of county commissioners finds to be a lien upon the real property, may be certified to the county auditor and the tax collector. Such taxes, together with all costs, late charges and interest must be entered by the county tax collector upon the property roll against the real property subject to such lien. The tax collector shall immediately notify the property owner of any such taxes which have been added. Such action shall result in cancellation of the taxes and late charges on the personal property roll for the personal property subject to the delinquency.
History:
[63-504 added 1996, ch. 98, sec. 6, p. 344; am. 1998, ch. 2, sec. 1, p. 99.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-505 - PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS.

63-505. PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS. The board of equalization may require the attendance of any county officer or deputy, who must furnish the board with any information which may be had from the records in his office and which the board may deem necessary in equalizing the assessments, and may also subpoena witnesses and hear evidence in all matters relating to the assessment of property, and may arbitrarily assess the property of any person refusing to appear or testify, and any assessment so made shall be conclusive on all questions of assessment in any court or proceeding.
History:
[63-505 added 1996, ch. 98, sec. 6, p. 345.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-506 - NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES.

63-506. NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES. The board of equalization must, before taking final action in equalizing the assessed value of the property of any person refusing to appear and testify, or in increasing the assessed value of any property, notify the owner thereof, or his agent or representative, of its intention to do so, and require such person to appear forthwith before the board and make objection, if he has any. The board may direct the notice to be served personally upon the owner, or his agent or representative; or, it may direct the clerk to serve the notice by mail, addressed to such owner, or his agent or representative, at his last known post office address. In the case of service by mail, the board of equalization shall not take final action until ten (10) working days after the mailing of such notice, unless the owner, or his agent, or representative, shall sooner appear. If the owner is one other than the equitable titleholder, such as an escrowee, trustee of trust deed or other third party, the owner shall, within ten (10) days, deliver to the equitable titleholder a true copy of the notice from the board of equalization.
History:
[63-506 added 1996, ch. 98, sec. 6, p. 345; am. 2007, ch. 15, sec. 1, p. 27.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-507 - RECORD OF PROCEEDINGS.

63-507. RECORD OF PROCEEDINGS. The clerk of the board must record in the official minutes all proceedings of the county commissioners relating to the equalization of assessments, the allowance of exemptions, and all changes, corrections and orders made by the board of equalization, and the names of all persons who have appeared before the board of equalization and who have been heard upon matters affecting the assessment of property.
History:
[63-507 added 1996, ch. 98, sec. 6, p. 345.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 5 - EQUALIZATION OF ASSESSMENTS › Section 63-508 - COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION.

63-508. COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION. As soon as the county auditor receives the certified statements prescribed in section 63-111, Idaho Code, he shall cause to be entered all changes and corrections made by the state tax commission in the assessments upon the property tax roll. The county auditor shall enter upon the operating property roll all assessments of operating property under the jurisdiction of the state tax commission in his county, and made by the state tax commission in adjusting the valuations among the taxing districts in accordance with the certified statement of the chairman of the state tax commission. The auditor shall enter the total equalized values and show the amount, and reasons for any exemptions which have been allowed by the county commissioners, and shall thereafter enter the total equalized values for taxation on the property rolls. The auditor shall then add up the total equalized values, amounts of exemption and total equalized values for taxation, and enter the total in the property rolls.
History:
[63-508 added 1996, ch. 98, sec. 6, p. 345.]