US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-508.  COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION. As soon as the
county auditor receives the certified statements prescribed in section 63-111,
Idaho Code, he shall cause to be entered all changes and corrections made by
the state tax commission in the assessments upon the property tax roll. The
county auditor shall enter upon the operating property roll all assessments of
operating property under the jurisdiction of the state tax commission in his
county, and made by the state tax commission in adjusting the valuations among
the taxing districts in accordance with the certified statement of the
chairman of the state tax commission. The auditor shall enter the total
equalized values and show the amount, and reasons for any exemptions which
have been allowed by the county commissioners, and shall thereafter enter the
total equalized values for taxation on the property rolls. The auditor shall
then add up the total equalized values, amounts of exemption and total
equalized values for taxation, and enter the total in the property rolls.