2005 Idaho Code - 63-105A — POWERS AND DUTIES -- PROPERTY TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-105A.  POWERS AND DUTIES -- PROPERTY TAX. The state tax commission
shall be the state board of equalization. In addition to other powers and
duties vested in it, the state tax commission shall have the power and duty:
    (1)  To supervise and coordinate the work of the several county boards of
equalization.
    (2)  To secure, tabulate and keep records of valuations of all classes of
property throughout the state, and for that purpose, to  have access to all
records and files of state offices and departments and county and municipal
offices, and to require all public officers and employees whose duties make it
possible to ascertain valuations, including valuations of public utilities for
rate-making purposes, to file reports with the state tax commission, giving
such information as to valuation and the source thereof. The nature and kind
of the tabulations, records of valuations and requirements from public
officers as stated herein, shall be in such form and cover such valuations as
the state tax commission may prescribe.
    (3)  To coordinate and direct a system of property taxation throughout the
state.
    (4)  To require all assessments of property in this state to be made
according to law; and for that purpose to correct, when it finds the same to
be erroneous, any assessments made in any county, and require correction of
the county assessment records accordingly.
    (5)  To prescribe forms and to specify and require information with
relation to any duty or power of the state tax commission except as provided
in section 63-219, Idaho Code.
    (6)  To instruct, guide, direct and assist the county assessors and county
boards of equalization as to the methods best calculated to secure uniformity
in the assessment and equalization of property taxes, to the end that all
property shall be assessed and taxed as required by law.
    (7)  To reconvene, whenever the state tax commission may deem necessary,
any county board of equalization, notwithstanding the limitations of chapter
5, title 63, Idaho Code, for equalization purposes and for correction of
errors. The county board of equalization, when so reconvened shall have no
power to transact any business except that for which it is specially
reconvened, or such as may be brought before it by the state tax commission.
    (8)  To require prosecuting attorneys to institute and prosecute actions
and proceedings in respect to penalties, forfeitures, removals and punishments
for violations of law in connection with the assessment and taxation of
property. It shall be the duty of such officers to comply promptly with the
requirements of the state tax commission in that relation.
    (9)  To require individuals, partnerships, companies,  associations and
corporations to furnish such information as the state tax commission may
require concerning their capital, funded or other debt, current assets and
liabilities, value of property, earnings,  operating and other expenses, taxes
and all other facts which may be needed to enable the state tax commission to
ascertain the value and the relative tax burden borne by all kinds of property
in the state, and to require from all state and local officers such
information as may be necessary to the proper discharge of the duties of the
state tax commission.
    (10) To visit, as a state tax commission or by individual members or
agents thereof, whenever the state tax commission shall deem it necessary,
each county of the state, for the investigation and direction of the work and
methods of assessment and equalization, and to ascertain whether or not the
provisions of law requiring the assessment of all property, not exempt from
taxation, and just equalization of the same have been or are being properly
administered and enforced.
    (11) To carefully examine all cases where evasion or violation of the laws
of assessment and taxation of property is alleged, complained of, or
discovered, and to ascertain wherein existing laws are defective or are
improperly or negligently administered.
    (12) To correct its own errors in property assessment at any time before
the first Monday in November, and report such correction to the county auditor
and county tax collector, who shall thereupon enter the correction upon the
operating property roll.
    (13) To apportion annually to the state and the respective counties any
moneys received by the state from the United States or any agency thereof, as
payments in lieu of property taxes; provided, that said moneys shall be
apportioned in the same amounts, and to the same governmental divisions as the
property taxes, in lieu of which payments are made, would be apportioned, if
they were levied. The state treasurer and the state controller shall be bound,
in making distribution of moneys so received, by the apportionment ordered by
the state tax commission.
    (14) To make administrative construction of property tax law whenever
necessary or requested by any officer acting under such laws and until
judicially overruled, such administrative construction shall be binding upon
the inquiring officer and all others acting under such laws.
    (15) To require the attendance of any assessor in the state at such time
and place as may be designated by the commission, and the actual and necessary
expenses of any assessor in attending any such meeting shall be a legal claim
against his county.
    (16) To analyze the work of county assessors at any time and to have and
possess all rights and powers of such assessors for the examination of persons
and property, and for the discovery of property subject to taxation; and if it
shall ascertain that any taxable property is omitted from the property rolls
or is not assessed or valued according to law, it shall bring the same to the
attention of the assessor of the proper county in writing, and if such
assessor shall neglect or refuse to comply with the request of the state tax
commission to place such property on the property rolls, or correct such
incorrect assessment or valuation, the tax commission shall have the power to
prepare a supplemental roll, which supplemental roll shall include all
property required by the tax commission to be placed on the property roll and
all corrections to be made. Such supplement shall be filed with the assessor's
property roll, and shall thereafter constitute an integral part thereof to the
exclusion of all portions of the original property rolls inconsistent
therewith, and shall be submitted therewith to the county board of
equalization.
    (17) To provide a program of education and an annual appraisal school for
its employees, for county commissioners and for the assessors of the various
counties of this state. Additionally, the state tax commission shall provide
for the establishment of a property tax appraiser certification program. Such
program shall include, as a minimum, a written examination prepared,
administered and graded under the supervision and control of an examination
committee; such committee is to be composed as the state tax commission may
provide by rule. The state tax commission's rules shall include, but need not
be limited to, the following:
    (a)  The composition of the examination committee, provided however, that
    the committee shall include a representative of the counties, an agent of
    the state tax commission and a representative of a professional appraisal
    association within this state. The representative of the counties together
    with the representatives of such professional appraisal association shall
    constitute a majority of the committee.
    (b)  The frequency with which the examination shall be given.
    (c)  A reasonable review procedure by which examinees having complaints
    may seek review of the examination committee.
    (d)  The establishment of a reasonable period of time within which a
    county appraiser must meet the certification requirements as a condition
    to continued employment by the county as a certified property tax
    appraiser.
    (18) To report at least quarterly to the revenue and taxation committee of
the house of representatives and to the joint senate finance-house
appropriations committee on its program to assist the counties with the
property tax assessments.
    (19) To transmit to the governor and to the legislature, an annual report,
with the state tax commission's recommendations as to such legislation as will
correct or eliminate defects in the operations of the property tax laws and
will equalize taxation within the state. Said annual report shall include a
comprehensive study of the property tax laws and detailed statistical
information concerning the operation of the property tax laws of this state.
Said report shall be submitted prior to the meeting of any regular session of
the legislature.
    (20) To maintain a forest land and forest product tax section to perform
the functions and duties of the state tax commission under the provisions of
chapter 17, title 63, Idaho Code.