IDAPA 35.01.03.408 — RE-EXAMINATION OF VALUE -- COMPLAINT BY ASSESSOR

Section 63-408, Idaho Code
01.
Information to be Provided by the Tax Commission. After initial values are established and sent
to the respective taxpayers, the Tax Commission will send to each county assessor a statement of the value allocated
to Idaho for each centrally assessed taxpayer, together with the previous year's Idaho value for that taxpayer.(7-1-24)
02.
Complaint. On or before July 1, an assessor may file a written complaint requesting the Tax
Commission examine the value of operating property. The complaint must be in writing and contain clear and concise
questions regarding the valuation and allocation in question. The Tax Commission will send a copy of the complaint
promptly to the taxpayer.
(7-1-24)
03.
Meeting to Examine Valuation and Allocation. Upon receipt of a complaint, the Tax
Commission will schedule a meeting between the staff appraiser(s) who performed the valuation and the assessor.
Notice of this meeting is sent to the taxpayer in question. At this meeting, the staff appraiser(s) will answer the
assessor's questions to the best of his knowledge. The taxpayer or representative may participate in this meeting.
(7-1-24)