Idaho Code § 63-510
This is the official text of Idaho Code § 63-510, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.
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63-510 NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION.
Official statutory text
63-510. Notification of valuation due to state tax commission. (1) Prior to the first Monday of August the auditor of each county in the state shall notify the state tax commission of the net taxable value of all property situated within each taxing unit or district in the county from the property roll for the current year and shall provide an estimate of the net taxable value for each taxing unit or district from the current year's estimated subsequent and missed property rolls. Such notification shall also include an estimate of the net taxable value within any area annexed during the immediate prior year to any taxing unit or district.
(2) Prior to the first Monday of March the auditor of each county in the state shall notify the state tax commission of the net taxable value of all property situated within each taxing unit or district in the county from the subsequent and missed property rolls. Such notification shall also include an estimate of the net taxable value within any area annexed during the immediate prior year, and listed on the subsequent or missed property roll, to any taxing unit or district.
(3) The notification required in subsections (1) and (2) of this section shall be on forms prescribed and provided by the state tax commission and shall list separately the value exempt from property taxation in accordance with section 63-602G, Idaho Code, and the value in excess of the equalized assessment valuation as shown on the base assessment roll in any revenue allocation area, pursuant to chapters 20 and 29, title 50, Idaho Code.
(4) For the purposes of this section, "taxing district," as defined in section 63-201, Idaho Code, shall include each incorporated city in each county, regardless of whether said city certifies a property tax budget.
History:
[63-510 added 1996, ch. 98, sec. 6, p. 346; am. 2008, ch. 53, sec. 3, p. 134; am. 2008, ch. 400, sec. 4, p. 1098; am. 2009, ch. 11, sec. 23, p. 37; am. 2026, ch. 153, sec. 3, p. 698.]
(2) Prior to the first Monday of March the auditor of each county in the state shall notify the state tax commission of the net taxable value of all property situated within each taxing unit or district in the county from the subsequent and missed property rolls. Such notification shall also include an estimate of the net taxable value within any area annexed during the immediate prior year, and listed on the subsequent or missed property roll, to any taxing unit or district.
(3) The notification required in subsections (1) and (2) of this section shall be on forms prescribed and provided by the state tax commission and shall list separately the value exempt from property taxation in accordance with section 63-602G, Idaho Code, and the value in excess of the equalized assessment valuation as shown on the base assessment roll in any revenue allocation area, pursuant to chapters 20 and 29, title 50, Idaho Code.
(4) For the purposes of this section, "taxing district," as defined in section 63-201, Idaho Code, shall include each incorporated city in each county, regardless of whether said city certifies a property tax budget.
History:
[63-510 added 1996, ch. 98, sec. 6, p. 346; am. 2008, ch. 53, sec. 3, p. 134; am. 2008, ch. 400, sec. 4, p. 1098; am. 2009, ch. 11, sec. 23, p. 37; am. 2026, ch. 153, sec. 3, p. 698.]
Status: in_force · Read it on the official government site
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