US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-502.  FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS. The function of
the board of equalization shall be confined strictly to assuring that the
market value for assessment purposes of property has been found by the
assessor, and to the functions provided for in chapter 6, title 63, Idaho
Code, relating to exemptions from taxation. It is hereby made the duty of the
board of equalization to enforce and compel a proper classification and
assessment of all property required under the provisions of this title to be
entered on the property rolls, and in so doing, the board of equalization
shall examine the rolls and shall raise or cause to be raised, or lower or
cause to be lowered, the assessment of any property which in the judgment of
the board has not been properly assessed. The board of equalization must
examine and act upon all complaints filed with the board in regard to the
assessed value of any property entered on the property rolls and must correct
any assessment improperly made. The taxpayer shall have the burden of proof in
seeking affirmative relief to establish that the determination of the assessor
is erroneous, including any determination of assessed value. A preponderance
of the evidence shall suffice to sustain the burden of proof.