63-715 — PROCEDURES -- APPEALS


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-715.  PROCEDURES -- APPEALS. Elections for deferral of payment of
property tax shall be subject to the provisions of section 63-706, Idaho Code,
and if approved by the county board of equalization, shall be included on the
property tax reduction roll and processed and reviewed as provided in section
63-707, Idaho Code, for claims for property tax relief.