Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-501A
Taxpayer’s right to appeal
# (1)
Taxpayers may file an appeal of an assessment or exemption decision with the county board of equalization. An appeal shall be made in writing on a form provided by the county board of equalization or assessor and must identify the taxpayer, the property which is the subject of the appeal and the reason for the appeal. An appeal of an assessment listed on the property roll must be filed on or before the end of the county’s normal business hours on the fourth Monday of June. An appeal of an assessment listed on the subsequent property roll must be filed on or before the end of the county’s normal business hours on the fourth Monday of November. An appeal of an assessment listed on the missed property roll must be filed on or before the board of equalization adjourns on the day of its January meeting. The board of equalization may consider an appeal only if it is timely filed.
# (2)
Appeals from the county board of equalization shall be made pursuant to section 63-511 , Idaho Code.
Amendment history
63-501A, added 1996, ch. 98, sec. 6, p. 343; am. 1997, ch. 117, sec. 18, p. 319; am. 2012, ch. 4, sec. 2, p. 7.
Source: view the official text
In this chapter (12 sections)
- 63-501 · Meeting of commissioners as a board of equalization
- 63-501A · Taxpayer’s right to appeal
- 63-502 · Function of board of equalization on assessments
- 63-503 · New and additional assessments
- 63-504 · Lien of unpaid personal property taxes on real property
- 63-505 · Production of evidence by county officials and others
- 63-506 · Notice to taxpayer of new assessments and changes
- 63-507 · Record of proceedings
- 63-508 · Completion of property roll after equalization
- 63-509 · Delivery of rolls to county auditor — Abstracts of rolls
- 63-510 · Notification of valuation due to state tax commission
- 63-511 · Appeals from county board of equalization