IDAPA 35.01.03.115 — POWERS AND DUTIES - PROPERTY TAX - VALUE INFORMATION

Sections 63-105A and 63-509, Idaho Code
01.
Requirement to Submit Abstracts. Abstracts are submitted for the county, the cities, or the
portion of each city located in the county, the Boise School District, and any taxing district or unit of government with
a restriction providing that such district does not levy property taxes on all otherwise taxable property as described in
Rule 808 of these rules.
(7-1-24)
02.
Values by Secondary Category. For each of the abstracts required in Subsection 115.01 of this
rule, each assessor will report to the county auditor the market value and exempted value of all property by secondary
categories, described in Rules 510, 511, and 512 of these rules.
(7-1-24)
03.
Cross Reference. See Rules 509, 510, 511, 512, and 809 of these rules.
(7-1-24)