IDAPA 35.01.03.316 — COMPLIANCE OF CONTINUING VALUATION PROGRAM

Sections 63-314, 63-316, Idaho Code
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 316
Page 27
01.
Definitions.
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a.
Continuing appraisal means the program by which each assessor completes the assessment of all
taxable properties each year. This term includes any appraising or indexing done to accomplish the continuing
program of valuation as defined in Rule 314 of these rules.
(7-1-24)
b.
Monitor means collecting data and compiling statistical reports that show the number and
percentage of parcels physically inspected at scheduled intervals within each year of each five (5) year appraisal
cycle. The term "monitor" also includes an examination of and summary report of compliance with the most recently
completed ratio study under Section 63-109, Idaho Code, and Rule 131 of these rules showing the status of appraisal
and indexing to achieve market value.
(7-1-24)
c.
Progress reports mean any informational or statistical report compiled and distributed by the Tax
Commission regarding the physical appraisal progress of a county.
(7-1-24)
d.
Appraisal cycle means consecutive five (5) year periods beginning with appraisals completed for
the 1998 property roll, as established by the requirement in Section 63-314, Idaho Code.
(7-1-24)
e.
Remediation plan means, a written statement of the actions that the county plans to bring its
continuing program of valuation into compliance with Section 63-314, Idaho Code.
(7-1-24)
02.
Monitoring Procedure. The Tax Commission will monitor compliance with the continuing
program of valuation in each county no less than annually and prepare and distribute progress reports to each county
assessor in the following manner:
(7-1-24)
a.
The Tax Commission will compile a progress report each July to determine compliance with
Section 63-314, Idaho Code. This report will consist of an analysis of the county's progress within the current
appraisal cycle and a summary report of the most recently completed ratio study showing the status of appraisal and
indexing to achieve market value. The Tax State Commission will notify each county assessor on or before August 15
each year of the current status of the continuing program of valuation progress and any necessary corrective action
and notify the board of county commissioners that this report was provided to the county assessor.
(7-1-24)
b.
Upon receipt of a written request from the county assessor, the Tax Commission will complete and
distribute a six (6) month progress report in January. This January report will show the total parcels in the county, the
number of parcels that need to be physically inspected for the current year's assessment, a summary report of the most
recently completed ratio study, and the number of parcels upon which physical inspections were completed during the
preceding six (6) months. The Tax Commission will not use this report to determine compliance with Section 63-314,
Idaho Code, but will notify the board of county commissioners that this report was provided.
(7-1-24)
03.
Remediation Plans. If a county does not meet the requirements of subsection (1) of 63-314, Idaho
Code, according to the July progress report, the assessor and board of county commissioners will submit to the Tax
Commission a remediation plan explaining how the county will achieve compliance on or before September 15. The
Tax Commission will approve the plan on or before October 1 and the continuing valuation program of the county
will be considered in compliance so long as the county meets the terms of the remediation plan. The Tax Commission
will monitor progress toward successful completion of any remediation plan at intervals scheduled with the county
assessor.
(7-1-24)
04.
Tax Commission To Ensure Corrective Action.
(7-1-24)
a.
During the first four (4) years of any appraisal cycle, if any July progress report shows that a county
assessor did not meet the requirements of a remediation plan the Tax Commission will ensure corrective action is
taken and may take exclusive and complete control of the continuing program of valuation pursuant to Section 63-
316, Idaho Code.
(7-1-24)
b.
If, at the end of any appraisal cycle a county has not achieved adequate appraisal of all parcels, the
Tax Commission may ensure corrective action is taken, and may take exclusive and complete control of the
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 317
Page 28
continuing program of valuation pursuant to Section 63-316, Idaho Code. If no extension has been granted pursuant
to the provisions of Section 63-316(6), Idaho Code, the county plan for the next appraisal cycle submitted to the Tax
Commission must include provision for field inspection of those parcels not field inspected by the end of the expired
appraisal cycle and an additional field inspection of the same parcels for the current plan for the continuing program
of valuation.
(7-1-24)
05.
Compliance Procedure Examples.
(7-1-24)
a.
See Compliance Procedure Examples at https://tax.idaho.gov.
(7-1-24)
b.
See Informational Progress Report Example at https://tax.idaho.gov.
(7-1-24)