IDAPA 35.01.03.312 — PARTIAL YEAR ASSESSMENT OF REAL AND PERSONAL PROPERTY

Sections 63-311, 63-602Y, Idaho Code
01.
Change of Status. The real or personal property that has a change of status as described in Section
63-602Y, Idaho Code, includes exempt governmental property.
(7-1-24)
02.
Cross Reference. Partial year assessments. If the assessor is notified of taxable personal property
entering the county after the lien date, the assessor may place the property on the subsequent or missed property roll.
Consequently, if the assessor is notified that previously reported taxable personal property is no longer subject to
property tax prior to the end of the calendar year, the assessor will adjust the subsequent or missed property roll
accordingly. See Idaho Supreme Court decision in Xerox Corporation v. Ada County Assessor, 101 Idaho 138, 609
P.2d 1129 (1980).
(7-1-24)