US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-301.  TIME OF ASSESSMENT -- PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND
MISSED PROPERTY ROLL. (1) The assessor shall complete an assessment of all
real and personal property in his county which is subject to assessment by him
on or before the fourth Monday of June. In making such assessment, the
assessor shall determine, according to recognized appraisal methods and
techniques, the market value for assessment purposes of real and personal
property. Said assessments shall be entered on the property roll. After the
aforesaid date, any property which has  been omitted from the property roll
shall be entered on the subsequent property roll and submitted to the county
commissioners meeting as a board of equalization, from the fourth Monday of
November through the first Monday of December of the current year, or entered
on the missed property roll and submitted during the county board of
equalization's monthly meeting in January of the following year.
    (2)  The market value for assessment purposes of each parcel of property
subject to assessment shall be listed on the appropriate roll, as defined in
subsection (1) of this section, by category of property established and
defined pursuant to section 63-109, Idaho Code.