US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-308.  VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. (1) The
valuation assessment notice required under the provisions of this chapter
shall be delivered to the taxpayer, or to his agent or representative, or
mailed to the taxpayer, or to his agent or representative at his last known
post office address no later than the first Monday in June. The original
valuation assessment notice so mailed or delivered must contain notices of all
meetings of the board of equalization prescribed by this title for the
purposes of equalizing assessments of property, and for granting exemptions
from taxation. The notice shall, in clear terms, inform the taxpayer of the
assessed market value for assessment purposes of his property for the current
year, and his right to appeal to the county board of equalization. The state
tax commission may require that other data or information be shown on the
form.
    (2)  In case any changes or corrections are made by the assessor from the
original valuation assessment notice, the assessor shall immediately deliver
or mail a corrected valuation assessment notice to the taxpayer, or his agent
or representative.
    (3)  If the taxpayer is one other than the equitable titleholder, such as
an escrowee, trustee of trust deed or other third party, the taxpayer shall
deliver to the equitable  titleholder a true copy of the valuation assessment
notice on or before the second Monday in June.
    (4)  For property entered and assessed on the subsequent property roll
pursuant to section 63-311, Idaho Code, the valuation assessment notice shall
be delivered to the taxpayer, his agent or representative, or mailed to the
taxpayer, or to his agent or representative at his last known post office
address as soon as possible after it is prepared, but not later than the
fourth Monday in November.
    (5)  For property entered and assessed on the missed property roll
pursuant to section 63-311, Idaho Code, the valuation assessment notice shall
be delivered to the taxpayer, his agent or representative, or mailed to the
taxpayer, or to his agent or representative at his last known post office
address as soon as possible after it is prepared, but not later than the first
Monday of January of the following year.