Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-808
Record of proceedings
# (1)
The clerk of the board must keep a record of all proceedings of the county commissioners relating to the levy of property taxes in the minutes and all levies authorized and fixed by the county commissioners must be recorded in said minutes. Except as otherwise provided in subsection (2) of this section, the clerk must, on or before the third Monday of September in each year, prepare four (4) certified copies of the record of all levies authorized and fixed by the county commissioners, and deliver one (1) of such copies to the assessor, and one (1) of such copies to the tax collector, and one (1) of such copies to the state tax commission, who must each file the same in his or their office, and the clerk must file the other copy in his office as county auditor.
# (2)
When the county commissioners grant an extension for the certification required in section 63-803 (3), Idaho Code, the clerk must prepare the certified copies specified in subsection (1) of this section on or before the fourth Monday of September.
Amendment history
63-808 added 1996, ch. 98, sec. 9, p. 374.
Source: view the official text
In this chapter (14 sections)
- 63-801 · Annual state property tax levy
- 63-802 · Limitation on budget requests — Limitation on tax charges —…
- 63-802A · Notice of budget hearing
- 63-802C · Election to create a new taxing district
- 63-803 · Certification of budgets in dollars
- 63-804 · Filing copy of budget
- 63-805 · Annual levies
- 63-806 · Warrant redemption fund
- 63-807 · Levy by new taxing units — Duties of auditor
- 63-808 · Record of proceedings
- 63-809 · Unauthorized levy — Notification by state tax commission —…
- 63-810 · Erroneous Levy — Corrective action
- 63-811 · Computation of property taxes — Duty of county auditor
- 63-812 · Accounting and collection of property taxes