US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-501A.  TAXPAYER'S RIGHT TO APPEAL. (1) Taxpayers may file an appeal of
an assessment with the county board of equalization. An appeal shall be made
in writing on a form provided by the county board of equalization or assessor
and must identify the taxpayer, the property which is the subject of the
appeal and the reason for the appeal. An appeal of an assessment listed on the
property roll must be filed on or before the end of the county's normal
business hours on the fourth Monday of June. An appeal of an assessment listed
on the subsequent property roll must be filed on or before the end of the
county's normal business hours on the fourth Monday of November. An appeal of
an assessment listed on the missed property roll must be filed on or before
the board of equalization adjourns on the day of its January meeting. The
board of equalization may consider an appeal only if it is timely filed.
    (2)  Appeals from the county board of equalization shall be made pursuant
to section 63-511, Idaho Code.