US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-808.  RECORD OF PROCEEDINGS. (1) The clerk of the board must keep a
record of all proceedings of the county commissioners relating to the levy of
property taxes in the minutes and all levies authorized and fixed by the
county commissioners must be recorded in said minutes. Except as otherwise
provided in subsection (2) of this section, the clerk must, on or before the
third Monday of September in each year, prepare four (4) certified copies of
the record of all levies authorized and fixed by the county commissioners, and
deliver one (1) of such copies to the assessor, and one (1) of such copies to
the tax collector, and one (1) of such copies to the state tax commission, who
must each file the same in his or their office, and the clerk must file the
other copy in his office as county auditor.
    (2)  When the county commissioners grant an extension for the
certification required in section 63-803(3), Idaho Code, the clerk must
prepare the certified copies specified in subsection (1) of this section on or
before the fourth Monday of September.