Amends existing law to revise provisions regarding the equalization of the assessment of a category of property and to provide notice requirements.

This legislation proposes amending Section 63-109, Idaho Code, to require the Idaho State Tax Commission to provide written notice to county assessors and commissioners by April 1st of each year if it has reason to believethatacountyhasimproperlyassessedacategoryofproperty. Failuretonotifythecountyofpotential improper assessments would present the tax commission from equalizing the category of property for which it failed to provide written notice.