IDAPA 35.01.03.120 — INVESTIGATION OF WRITTEN COMPLAINTS

Section 63-105A, Idaho Code
01.
Definitions.
(7-1-24)
a.
Complaint means a signed, written statement submitted to the Tax Commission requesting that this
agency investigate any actions by county officials relating to property tax assessment or administration, provided
such actions are not related to personnel matter or matters relating to the expenditure of funds.
(7-1-24)
b.
Complainant means any individual making a complaint.
(7-1-24)
c.
Investigation means observation and close examination of a county official's application of
property tax assessment or administration law and Tax Commission rules. The investigation may require field
inspections of property, analysis of public records or the interviewing of witnesses. Investigations are limited to
specific issues identified in the complaint.
(7-1-24)
d.
County official means the elected or appointed official whose actions are the subject of the
complaint.
(7-1-24)
02.
Investigation Procedure. The following procedures apply to an investigation of a complaint.
(7-1-24)
a.
The Tax Commission will examine the complaint and decide if a formal investigation is necessary.
(7-1-24)
b.
Within thirty (30) days of receipt of a complaint, the Tax Commission will notify the complainant
of the decision regarding initiation of an investigation. If an investigation is initiated, the affected county official(s)
will also be notified within this time frame.
(7-1-24)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 125
Page 8
c.
The investigator and legal counsel will prepare a preliminary report containing findings,
recommendations, and may include information from the official(s).
(7-1-24)
d.
The complainant and the official(s) will receive a copy of the preliminary report. The Tax
Commission investigators will attend any meetings held to discuss the preliminary report with the affected county
official(s) and the complainant.
(7-1-24)
e.
The complainant and the county official(s) are afforded a specified period for review, comment,
and to correct any errors of fact.
(7-1-24)
f.
The investigator and legal counsel will prepare a final report following the review by the
complainant and public official(s), highlighting any changes from the preliminary report.
(7-1-24)
03.
County Officials' Response to Final Report. After the final report is completed, the county
official(s) will outline how they will implement the investigator's recommendations and provide a written
explanation of why any recommendation has been rejected.
(7-1-24)
04.
Conclusion of Investigation. The investigator's final report and the county officials' written
response to the report will conclude the investigation.
(7-1-24)
05.
Special Rules for Investigation of Complaints About Property Tax Budgets or Levies. When
complaints are made about property tax budgets or levies of taxing districts, the results of any investigation will also
be reported to the appropriate taxing district, the county prosecuting attorney, and affected county officials. The Tax
Commission's investigatory authority is limited to determining whether a levy rate or property tax budget increase
exceeds any statutory maximum, or whether a levy is unauthorized. Any such investigation must be conducted in
accordance with the time constraints found in Section 63-809, Idaho Code.
(7-1-24)