US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-810.  ERRONEOUS LEVY -- CORRECTIVE ACTION. (1) Whenever the county
commissioners have discovered that a levy has been made by unintentional
clerical, mathematical or electronic error, in any levy certified by such
board, the county commissioners on its own motion may:
    (a)  If discovered prior to the fourth Monday of November of the year for
    which the levy is certified, order all necessary corrections made in all
    property tax records, if the corrected levy is otherwise within statutory
    limits.
    (b)  If discovered after the fourth Monday of November of the year for
    which the levy is certified, but before January 30 of the succeeding year,
    order all necessary corrections made in all property tax records, if the
    corrected levy is otherwise within statutory limits. The corrected levy
    shall be applied to the taxable value within each taxing district and the
    property taxes so applied shall be a perpetual lien on the property, and
    such property tax levy and tax charge shall supersede all previous
    incorrect levies and charges made for that year, except that the property
    tax computed using the corrected levy shall allow a credit for the amount
    of property taxes previously paid. If additional property tax is owed due
    to the corrected levy, the county tax collector shall, prior to the fourth
    Monday in May, mail to the last record owner of any property affected by
    such erroneous levy a notice of tax correction. The deadline for paying
    such property tax shall be no later than June 20 of that year. Late
    charges and interest will be added if full property tax is not paid by
    June 20 and interest will be calculated from January 1 as provided in
    section 63-1001, Idaho Code.
    (c)  The levy correction shall be considered at a hearing held by the
    county commissioners at which time any taxpayer may appear and be heard
    upon the issue. Notice of the date, time, place and purpose of such
    hearing shall be published in a newspaper published in the county, or if
    there is none, then in a newspaper of general circulation in the county.
    The notice shall be run once each week for the two (2) weeks preceding the
    hearing. The hearing shall be held not less than seven (7) days after the
    first notice is published.
    (2)  The county commissioners shall submit the corrected levy and a copy
of the order to the state tax commission. The state tax commission shall
review the corrected levy and take action as required in section 63-809, Idaho
Code.
    (3)  For the purposes of sections 63-701 through 63-710, Idaho Code, and
for the purposes of the distributions required in section 63-3638, Idaho Code,
the state tax commission, county auditor, and the county commissioners shall
use the corrected values and numbers allowed in this section to recompute and
correct such distributions by adjusting future distributions to account for
any difference. For the purposes of chapters 8 and 10, title 33, Idaho Code,
the state department of education shall use the corrected values and numbers
allowed in this section.