US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1312.  MUNICIPAL PROPERTY TAXES -- NOTIFICATION OF VALUATION. (1) Prior
to the fourth Monday of March of the current year the county auditor must
notify every taxing district or authority and the state board of education of
the total taxable valuation of all the taxable property situated within such
districts for the preceding calendar year for the purpose of assisting such
governing authorities in their determination of tax rates to be levied for the
current year and other informational purposes.
    (2)  Prior to the first Monday in August the auditor of each county in the
state shall notify the state tax commission and the clerk of each taxing unit
in his county of  the taxable valuation of all the taxable property situated
within that taxing district from the property roll for the current year, from
the operating property roll for the previous year, from the prior year's
actual or current year's estimated subsequent property roll and missed
property roll, and the amount of value subject to occupancy tax
notwithstanding exemptions authorized in chapter 6, title 63, Idaho Code, for
the previous year.
    (3)  The auditor shall furnish the valuation from the current operating
property roll upon receipt from the state tax commission.
    (4)  Subsequent to the notification of the county auditor of revenues
sufficient to cover expenses as provided in section 50-2903(5), Idaho Code,
taxable value as used in this section shall also include the value that
exceeds the value of the base assessment roll for the portion of any taxing
district within a revenue allocation area.