Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-307
Ownership identification
# (1)
The assessor shall ascertain the current ownership of land from documents recorded in the county recorder’s office and/or from evidence of ownership furnished to the assessor that is admissible at trial in a civil action. Evidence of ownership admissible in a civil action includes but is not limited to a policy of title insurance or title commitment issued by a duly qualified title insurance company licensed in the state of Idaho.
# (2)
Whenever any person is the owner of, or has contracted to purchase, either an undivided or defined portion of any real property assessed as a whole, such owner or purchaser, upon producing his deed, contract or other muniment of title to the assessor at any time before the assessor has completed the assessment for that year, may have such assessment changed and corrected accordingly.
# (3)
No mistake in the name of the owner or failure to designate such owner shall in any manner affect the validity of the assessment or tax lien.
# (4)
If the ownership of any property is not known, such property must be assessed in the name of "unknown owner."
Amendment history
63-307, added 1996, ch. 98, sec. 4, p. 329; am. 1997, ch. 215, sec. 1, p. 635; am. 2022, ch. 75, sec. 2, p. 215.
Source: view the official text
In this chapter (19 sections)
- 63-301 · Time of assessment — Property roll, subsequent property roll…
- 63-301A · New construction roll
- 63-302 · List of taxable personal property
- 63-303 · Assessment of manufactured homes
- 63-304 · Manufactured homes to constitute real property
- 63-305 · Reversal of declaration which treats a manufactured home as…
- 63-306 · Listing of property by owner, agent or fiduciary
- 63-307 · Ownership identification
- 63-308 · VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER.…
- 63-309 · Improvements on exempt and railroad rights-of-way lands —…
- 63-310 · Completion and delivery of property roll
- 63-311 · Completion and delivery of subsequent and missed property rolls
- 63-312 · Affidavit to completed roll — Effect of failure to make…
- 63-313 · exemption for transient personal property
- 63-314 · County valuation program to be carried on by assessor
- 63-315 · Assessment ratios and the determination of adjusted market…
- 63-316 · Adjustment of assessed value — Completion of assessment…
- 63-317 · Occupancy tax — Procedures
- 63-318 · park model recreational vehicle to constitute personal property