Idaho Bills
2 bills · 2019 Regular Session
Adds to existing law to provide that a county assessor, board of county commissioners, or an affected taxpayer may appeal a decision by the State Board of Equalization equalizing a category of property.
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.
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