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Idaho Statutes, Title 63

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Idaho/Statutes

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Title 63, REVENUE AND TAXATION

36 chapters · 712 sections in this title.

All chapters in Title 63712 Ch 30, INCOME TAX162 Ch 36, SALES TAX107 Ch 25, CIGARETTE AND TOBACCO PRODUCTS TAXES45 Ch 6, EXEMPTIONS FROM TAXATION41 Ch 24, FUELS TAX36 Ch 7, PROPERTY TAX RELIEF23 Ch 2, DEFINITIONS — GENERAL PROVISIONS22 Ch 1, DEPARTMENT OF REVENUE AND TAXATION20 Ch 3, ASSESSMENT OF REAL AND PERSONAL PROPERTY19 Ch 13, MISCELLANEOUS PROVISIONS OF TAX LAW18 Ch 10, COLLECTION OF DELINQUENCY ON REAL, P…15 Ch 38, BOARD OF TAX APPEALS15 Ch 8, LEVY AND APPORTIONMENT OF TAXES14 Ch 5, EQUALIZATION OF ASSESSMENTS12

12 sections·Filtered byTitle 63✕Ch 5✕

Idaho Code § 63-501 MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION
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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 …
Idaho Code § 63-501A TAXPAYER'S RIGHT TO APPEAL
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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…
Idaho Code § 63-502 FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS
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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, tit…
Idaho Code § 63-503 NEW AND ADDITIONAL ASSESSMENTS
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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 assessm…

Idaho Code § 63-504 LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY

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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 c…

Idaho Code § 63-505 PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS

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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 necess…

Idaho Code § 63-506 NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES

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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 own…

Idaho Code § 63-507 RECORD OF PROCEEDINGS

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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 equalizatio…

Idaho Code § 63-508 COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION

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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 …

Idaho Code § 63-509 DELIVERY OF ROLLS TO COUNTY AUDITOR -- ABSTRACTS OF ROLLS

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63-509. DELIVERY OF ROLLS TO COUNTY AUDITOR -- ABSTRACTS OF ROLLS. (1) On or before the second Monday of July, the board of equalization must deliver the property rolls, with all changes, corrections and additions and exemptions from taxation entered therein, to the county audito…

Idaho Code § 63-510 NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION

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63-510. NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION. (1) Prior to the first Monday of August the auditor of each county in the state shall notify the state tax commission of the net taxable value of all property situated within each taxing unit or district in the county…

Idaho Code § 63-511 APPEALS FROM COUNTY BOARD OF EQUALIZATION

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63-511. APPEALS FROM COUNTY BOARD OF EQUALIZATION. (1) Any time within thirty (30) days after mailing of notice of a decision of the board of equalization, or pronouncement of a decision announced at a hearing, an appeal of any act, order or proceeding of the board of equalizatio…