Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-508

Completion of property roll after equalization

Official textlegislature.idaho.govlast amended
63-508.  As soon as the county auditor receives the certified statements prescribed in section 63-111, Idaho Code, he shall cause to be entered all changes and corrections made by the state tax commission in the assessments upon the property tax roll. The county auditor shall enter upon the operating property roll all assessments of operating property under the jurisdiction of the state tax commission in his county, and made by the state tax commission in adjusting the valuations among the taxing districts in accordance with the certified statement of the chairman of the state tax commission. The auditor shall enter the total equalized values and show the amount, and reasons for any exemptions which have been allowed by the county commissioners, and shall thereafter enter the total equalized values for taxation on the property rolls. The auditor shall then add up the total equalized values, amounts of exemption and total equalized values for taxation, and enter the total in the property rolls.
Amendment history

63-508 added 1996, ch. 98, sec. 6, p. 345.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

In this chapter (12 sections)
  1. 63-501 · Meeting of commissioners as a board of equalization
  2. 63-501A · Taxpayer’s right to appeal
  3. 63-502 · Function of board of equalization on assessments
  4. 63-503 · New and additional assessments
  5. 63-504 · Lien of unpaid personal property taxes on real property
  6. 63-505 · Production of evidence by county officials and others
  7. 63-506 · Notice to taxpayer of new assessments and changes
  8. 63-507 · Record of proceedings
  9. 63-508 · Completion of property roll after equalization
  10. 63-509 · Delivery of rolls to county auditor — Abstracts of rolls
  11. 63-510 · Notification of valuation due to state tax commission
  12. 63-511 · Appeals from county board of equalization
Full table of contents →