US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-510.  NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION. (1) Prior
to the first Monday of August the auditor of each county in the state shall
notify the state tax commission of the net taxable value of all property
situated within each taxing unit or district in the county from the property
roll for the current year and shall provide an estimate of the net taxable
value for each taxing unit or district from the current year's estimated
subsequent and missed property rolls. Such notification shall also include an
estimate of the net taxable value within any area annexed during the immediate
prior year to any taxing unit or district.
    (2)  Prior to the first Monday of March the auditor of each county in the
state shall notify the state tax commission of the net taxable value of all
property situated within each taxing unit or district in the county from the
subsequent and missed property rolls. Such notification shall also include an
estimate of the net taxable value within any area annexed during the immediate
prior year, and listed on the subsequent or missed property roll, to any
taxing unit or district.
    (3)  The notification required in subsections (1) and (2) of this section
shall be on forms prescribed and provided by the state tax commission and
shall list separately the value exempt from property taxation in accordance
with section 63-602G, Idaho Code, and the value in excess of the equalized
assessment valuation as shown on the base assessment roll in any revenue
allocation area, pursuant to chapters 20 and 29, title 50, Idaho Code.
    (4)  For the purposes of this section, "taxing district," as defined in
section 63-201(22), Idaho Code, shall include each incorporated city in each
county, regardless of whether said city certifies a property tax budget.