Section 63-219 – UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS.
63-219. UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS. (1) The state tax commission shall develop, maintain and enforce statewide systems for the preparation of property rolls and related documents and procedures and for uniform parcel numbering. Said systems shall provide related information specified by the state tax commission. (2) The state tax commission shall prescribe forms […]
Section 63-220 – TAX EXTENSIONS AS DISASTER RELIEF.
63-220. TAX EXTENSIONS AS DISASTER RELIEF. (1) The board of county commissioners of any Idaho county declared by the governor of the state of Idaho as a natural disaster area may grant an extension of time for any filings or payments required under section 63-302(1), 63-602G, 63-706 or 63-903, Idaho Code, to those persons whose […]
Section 63-211 – ABSTRACT OF STATE LANDS.
63-211. ABSTRACT OF STATE LANDS. (1) It shall be the duty of the director of the state department of lands to furnish to each assessor of each county in the state without fee a copy of each land sale certificate whenever a sale has been held and a certificate has been issued showing the land […]
Section 63-212 – ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST.
63-212. ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST. (1) When the property assessed is the unpartitioned property of a deceased person, the name of the heirs, guardian, executor or administrator may be inserted on the property roll, and the payment of property taxes on such property by any such person binds the estate for […]
Section 63-213 – DOUBLE ASSESSING PROHIBITED.
63-213. DOUBLE ASSESSING PROHIBITED. (1) Property which has been assessed for taxation in any county in this state shall not be assessed again for taxation for the same purposes or period of time in any other county in this state for the same year. (2) In all questions which may arise as to the proper […]
Section 63-214 – DESCRIPTION OF PROPERTY.
63-214. DESCRIPTION OF PROPERTY. In all proceedings relating to the assessment of property for taxation, or the levy and collection of property taxes, it shall be sufficient to designate the amount of property taxes and the amount, value and description of property by tax number, initial letters, abbreviations, figures, fractions and exponents. Such designations must […]
Section 63-202 – OFFICIAL RECORDS.
63-202. OFFICIAL RECORDS. Official records of the various county offices may be replicated in any storage media which allows archiving and retrieval to meet the requirements provided by law. History: [63-202 added 1996, ch. 98, sec. 3, p. 321.]
Section 63-215 – LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.
63-215. LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED. (1) Any taxing district which shall be formed or organized hereafter, or which shall change any existing boundaries hereafter, shall cause one (1) copy of the legal description and map prepared in a draftsmanlike manner which shall plainly and clearly designate the boundaries […]
Section 63-203 – ALL PROPERTY SUBJECT TO PROPERTY TAXATION.
63-203. ALL PROPERTY SUBJECT TO PROPERTY TAXATION. All property within the jurisdiction of this state, not expressly exempted, is subject to appraisal, assessment and property taxation. History: [63-203 added 1996, ch. 98, sec. 3, p. 321.]
Section 63-216 – NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.
63-216. NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE. In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted in section 9, article VII, of the constitution of the state of Idaho. History: [63-216 added 1996, ch. […]