US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-707.  PROCEDURE AFTER CLAIM APPROVAL. (1) Immediately after claims have
been approved by the board of equalization, the county assessor shall prepare
a property tax reduction roll, which shall be in addition to the property
roll, the subsequent property roll and missed property rolls which property
tax reduction roll shall show:
    (a)  The name of the taxpayer;
    (b)  The description of the property for which a reduction in property
    taxes is claimed, suitably detailed to meet the requirements of the
    individual county;
    (c)  The assessor's best estimate of current market value, and any
    prorated net taxable value of the eligible portion of the property's
    current market value for assessment purposes; and
    (d)  The amount of tax reduction for which the applicant is eligible as
    determined by the income of the claimant and, if married, the claimant's
    spouse, pursuant to sections 63-704 and 63-705, Idaho Code.
    (2)  As soon as possible, but in any event by no later than the fourth
Monday of June, the property tax reduction roll shall be certified to the
county auditor and to the state tax commission in the manner prescribed by
rules promulgated by the state tax commission. The property tax reduction roll
shall be accompanied by a copy of the claim forms for disapproved claims, when
requested by the state tax commission and a copy of the approved claims form.
    (3)  (a) As soon as possible, but in any event by no later than the fourth
    Monday of October, the county auditor shall complete the property tax
    reduction roll by adding the following information:
         (i)   The current year's levy for the code area in which the property
         is situated;
         (ii)  The amount of property tax reduction claimed based on the
         current year's market value for assessment purposes and the current
         year's levy; and
         (iii) The current year's market value for assessment purposes.
    (b)  As soon as possible, but in any event no later than the fourth Monday
    of October, the county auditor shall certify the completed property tax
    reduction roll to the state tax commission in the manner prescribed by
    rules promulgated by the state tax commission.
    (4)  The state tax commission shall determine the total number of claims
to be allowed in each county, the dollar amount of each claim allowed, and the
total dollar amount for all claims for each county. These amounts shall be
certified to the county auditor and tax collector by the state tax commission
by no later than the third Monday in November.
    (5)  The state tax commission may audit each and every claim submitted to
it, and, any other provision of law notwithstanding, may utilize income tax
returns filed by the claimant or by the claimant's spouse to determine the
income of the claimant or the claimant's spouse.
    (6)  If it is determined by the state tax commission that a claim is
erroneous, the tax commission shall disapprove so much of the claim as
necessary in order to conform with statutory standards. The tax commission
shall provide the claimant, or the person or entity acting on behalf of the
claimant, written notice of the tax commission's intent to disapprove all or a
portion of the claim. The claimant, or the person or entity acting on behalf
of the claimant, shall have fourteen (14) days to make written protest to the
tax commission of the intended action. The claimant, or the person or entity
acting on behalf of the claimant, may submit additional information and may
request an informal hearing with the commission. If the claimant, or the
person or entity acting on behalf of the claimant, fails to make written
protest within fourteen (14) days, the tax commission shall provide written
notice of disapproval to the claimant, or the person or entity acting on
behalf of the claimant, by the fourth Monday of October and to the county
auditor of the county from which the claim was received. Any claimant, or
person or entity acting on behalf of the claimant, whose claim is disapproved
in whole or in part by the state tax commission may:
    (a)  File a claim with the county commissioners for a special cancellation
    pursuant to section 63-711, Idaho Code;
    (b)  Appeal such disapproval by the state tax commission to the board of
    tax appeals or to the district court of the county of residence of the
    taxpayer within thirty (30) days.