US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-316.  ADJUSTMENT OF ASSESSED VALUE -- COMPLETION OF ASSESSMENT PROGRAM
BY STATE TAX COMMISSION -- PAYMENT OF COSTS. (1) Whenever the state tax
commission, after a hearing, determines that any county assessor or the county
commissioners in assessing property in the county subject to taxation have
failed to abide by, adhere to and conform with the laws of the state of Idaho
and the rules of the state tax commission in determining market value for
assessment purposes, the state tax commission shall order the county assessor
and county commissioners of such county to make the necessary changes or
corrections in such assessments and if the county assessor and the county
commissioners refuse or neglect to comply with such order, the state tax
commission is authorized to and shall forthwith adjust or change the property
roll in such county.
    (2)  In lieu of the hearings and actions permitted in subsection (1) of
this section, the state tax commission shall monitor each county's
implementation of the continuing appraisal required in section 63-314, Idaho
Code, and may require each county to file such reports of its progress at
implementation of such continuing appraisals as the commission may find
necessary. In the event that the commission finds that any county is failing
to meet the requirements of section 63-314, Idaho Code, the commission may
order that county's indexing or appraisal or reappraisal programs be conducted
under the exclusive and complete control of the state tax commission and the
results of such programs shall be binding upon the county officers of the
county for which ordered. Payments for the actual cost of such programs shall
be made from the sales tax distribution created in section 63-3638, Idaho
Code, and the amount of such payments shall be withheld from the payments
otherwise made under the provisions of section 63-3638(9)(c) and (9)(d), Idaho
Code, to the county for which indexing, appraisal or reappraisal has been
ordered, and this subsection shall constitute the necessary appropriation to
accomplish such payments, any other provision of law notwithstanding.