Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-111
Certificate by chairman — Changes in assessment
# (1)
On or before the first Monday of September in each year, the chairman of the state tax commission must transmit by certified mail, by other commercial delivery service providing proof of delivery, or by secure electronic communication, whichever is the most cost-efficient, to the county auditor of each county in the state, a certified statement showing all the changes in the assessment of any class or all classes of property, or in the aggregate value of all property in said county, and the total increase or decrease as a result of all changes made by the state tax commission in the assessment of property in said county, and the county auditor shall, upon receipt of such certified statement, file the same in his office.
# (2)
In transmitting the certified statement, as prescribed in subsection (1) of this section, the chairman shall also transmit therewith the certificate showing the total amount of state property and special state taxes, if any, found to be due from the county, and shall also transmit therewith a certified statement showing the assessment of any railroad, telegraph, telephone or electric current transmission or distribution line and all other operating property under the jurisdiction of the state tax commission situated wholly or partly within the county, specifying the number of miles, the equalized value per mile, and the total equalized value of each line in the county, and in any taxing district into or through which such line extends, and the name of such line, if any, and the name and post office address of the taxpayer or owner of such line, and the county auditor shall, upon receipt of such certified statement, file the same in his office.
Amendment history
63-111 added 1996, ch. 98, sec. 2, p. 317; am. 2026, ch. 153, sec. 1, p. 694.
Source: view the official text
In this chapter (20 sections)
- 63-101 · Department of revenue and taxation — State tax commission —…
- 63-102 · Organization — Chairman — Compensation — Quorum — Hearings
- 63-103 · Employees — Compensation — Expenses
- 63-103A · determining the suitability of employees, applicants and…
- 63-104 · Holding other offices
- 63-105 · Powers and duties — General
- 63-105A · Powers and duties — Property tax
- 63-106 · Federal aid
- 63-107 · Process and procedure before state tax commission
- 63-108 · Meeting of state tax commission
- 63-109 · Equalization by categories — Identification and reassessment
- 63-110 · Property and special taxes
- 63-111 · Certificate by chairman — Changes in assessment
- 63-112 · Payments for assistance with property tax assessment
- 63-113 · Reporting whole dollar amounts
- 63-114 · Filing and payment extensions as disaster relief
- 63-115 · Filing of electronic returns and documents — Electronic funds…
- 63-117 · Payment of taxes by credit card and other commercially…
- 63-118 · Alternative dispute resolution
- 63-119 · Collection of tax by commercial collector