Production of evidence by county officials and others

Official textlegislature.idaho.govlast amended 1996

63-505. The board of equalization may require the attendance of any county officer or deputy, who must furnish the board with any information which may be had from the records in his office and which the board may deem necessary in equalizing the assessments, and may also subpoena witnesses and hear evidence in all matters relating to the assessment of property, and may arbitrarily assess the property of any person refusing to appear or testify, and any assessment so made shall be conclusive on all questions of assessment in any court or proceeding.

Amendment history

63-505 added 1996, ch. 98, sec. 6, p. 345.

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

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