Section 63-4101 – SHORT TITLE.
63-4101. SHORT TITLE. This chapter may be known and cited as the "Special District Dissolution Act." History: [63-4101, added 1987, ch. 87, sec. 1, p. 165.]
Section 63-3812 – APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL.
63-3812. APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL. Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an appeal may be taken to […]
Section 63-4102 – DEFINITION.
63-4102. DEFINITION. As used in this chapter, "special district" means any single purpose district organized or that may be organized as a local public body in accordance with the laws of the state of Idaho for the purpose of constructing or furnishing any municipal service where the district’s enabling law does not provide for dissolution […]
Section 63-3813 – CONCLUSIVE DECISION.
63-3813. CONCLUSIVE DECISION. In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order of the board of tax appeals directing […]
Section 63-4103 – PETITIONS FOR DISSOLUTION OF SPECIAL DISTRICTS.
63-4103. PETITIONS FOR DISSOLUTION OF SPECIAL DISTRICTS. Proceedings for the dissolution of a special district may be initiated by a petition containing the signatures of qualified electors of the district or owners of property within the district equal in number to twenty-five percent (25%) of the largest number of persons who voted for any director […]
Section 63-3814 – PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT.
63-3814. PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT. The proceedings of the board shall be conducted in conformity with the administrative procedure act set out in chapter 52, title 67, of the Idaho Code, except insofar as this act is inconsistent therewith. History: [63-3814, added 1969, ch. 453, sec. 15, p. 1195.]
Section 63-4001 – DEFINITIONS.
63-4001. DEFINITIONS. As used in this chapter: (1) "Commission" means the state tax commission. (2) "Communication" means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium. (3) "Location information" means a taxpayer’s place of abode and his telephone number at such place, or his […]
Section 63-4002 – ACQUISITION OF LOCATION INFORMATION.
63-4002. ACQUISITION OF LOCATION INFORMATION. Any revenue officer communicating with any person other than the taxpayer for the purpose of acquiring location information about the taxpayer shall: (1) Disclose no information beyond that necessary to identify himself as a revenue officer of the state and to state that he is confirming or correcting location information […]
Section 63-4003 – COMMUNICATION IN CONNECTION WITH TAX COLLECTION.
63-4003. COMMUNICATION IN CONNECTION WITH TAX COLLECTION. (1) Without the prior consent of the taxpayer or the express permission of a court of competent jurisdiction, a revenue officer may not communicate with a taxpayer in connection with the collection of any tax obligation: (a) At any unusual time or place or a time or place […]
Section 63-4004 – HARASSMENT OR ABUSE.
63-4004. HARASSMENT OR ABUSE. (1) A revenue officer may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of a tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this […]