US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-706.  TIME REQUIREMENTS FOR FILING CLAIM. (1) Any claim for property
tax reduction to be granted under the provisions of sections 63-701 through
63-710, Idaho Code, shall be filed in the office of the county assessor
between January 1 and April 15 of each year. The county assessor shall examine
each claim and determine whether it is in conformity with section 63-701,
Idaho Code, and shall accordingly approve, modify or disapprove the claim in
total at the time the application is received. Additionally, the county
assessor shall notify the claimant, or the person or entity acting on behalf
of the claimant, in writing by May 1 if his claim has been modified or has
been disapproved. The notice of modification or disapproval shall declare that
the claimant, or the person or entity acting on behalf of the claimant, may
appeal the assessor's decision to the county board of equalization, and shall
state the time and place that the county board of equalization shall meet for
such purposes.
    (2)  All claims filed with the county assessor shall be completed by him
and forwarded to the county commissioners, which shall convene as a board of
equalization, any other provision of law notwithstanding, on or before May 15,
and shall approve all claims approved by the county assessor, and shall
approve the action of the county assessor in modifying or disapproving all
other claims unless an appeal has been filed with the board of equalization
prior to May 15. In considering any appeal of the assessor's decision in
modifying or disapproving a claim, the board of equalization may affirm the
assessor's decision, may modify the assessor's decision, or may reject the
assessor's decision and proceed to approve all or any part of the claim as
submitted to the assessor originally.
    (3)  No informality on the part of the board of equalization shall
invalidate any action of the board. The decision of the board of equalization
shall be final, except that within thirty (30) days the claimant, or any
person or entity acting on behalf of the claimant, may appeal to the district
court on matters of law, and may appeal the decision of the board of
equalization when the board has acted arbitrarily. The claimant, or the person
or entity acting on behalf of the claimant, shall be notified immediately, in
writing, of the board of equalization's action on his appeal to it.