Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-316
Adjustment of assessed value — Completion of assessment program by state tax commission — Payment of costs
# (1)
Whenever the state tax commission, after a hearing, determines that any county assessor or the county commissioners in assessing property in the county subject to taxation have failed to abide by, adhere to and conform with the laws of the state of Idaho and the rules of the state tax commission in determining market value for assessment purposes, the state tax commission shall order the county assessor and county commissioners of such county to make the necessary changes or corrections in such assessments and if the county assessor and the county commissioners refuse or neglect to comply with such order, the state tax commission is authorized to and shall forthwith adjust or change the property roll in such county.
# (2)
In lieu of the hearings and actions permitted in subsection (1) of this section, the state tax commission shall monitor each county’s implementation of the continuing appraisal required in section 63-314 , Idaho Code, and may require each county to file such reports of its progress at implementation of such continuing appraisals as the commission may find necessary. In the event that the commission finds that any county is failing to meet the requirements of section 63-314 , Idaho Code, the commission may order that county’s indexing or appraisal or reappraisal programs be conducted under the exclusive and complete control of the state tax commission and the results of such programs shall be binding upon the county officers of the county for which ordered. Payments for the actual costs of such programs shall be made from the sales tax distribution created in section 63-3638 , Idaho Code, and the amount of such payments shall be withheld from the payments otherwise made under the provisions of section 63-3638 (10)(b) and (10)(c), Idaho Code, to the county for which indexing, appraisal or reappraisal has been ordered, and this subsection shall constitute the necessary appropriation to accomplish such payments, any other provision of law notwithstanding.
Amendment history
63-316, added 1996, ch. 98, sec. 4, p. 334; am. 2000, ch. 207, sec. 1, p. 521; am. 2001, ch. 130, sec. 2, p. 462; am. 2009, ch. 341, sec. 141, p. 1061; am. 2020, ch. 162, sec. 3, p. 475.
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