2005 Idaho Code - 31-902 — PETITION FOR CANCELATION OR ADJUSTMENT

                                  TITLE  31
                           COUNTIES AND COUNTY LAW
                                  CHAPTER 9
                          RECLAMATION, DRAINAGE AND
                      DROUGHT RELIEF -- COOPERATION WITH
                               FEDERAL AGENCIES
    31-902.  PETITION FOR CANCELATION OR ADJUSTMENT. Any one or more owners of
land seeking such cancelation or adjustment of taxes, or any irrigation or
drainage district or incorporated water company having such lands within its
project, may file with the clerk of the board of county commissioners a
petition setting forth the facts upon which it is claimed a cancelation or
adjustment of the taxes should be made. If the petition sets forth the facts
required to be contained therein under section 31-901, the board shall hear
the proof submitted in support of said petition and anyone present shall have
a right to be heard in opposition thereto. If the board, after considering the
evidence offered at such hearing, and at any adjournment thereof, and after
making such other investigation as it may deem necessary, finds that the
public interest and common welfare require that such taxes be canceled or
otherwise adjusted and that such action will not be detrimental to the
interests of the county and other tax-levying bodies affected thereby, and
that the conditions set forth in subdivisions (a), (b) or (c) of section
31-901 exist, the board shall make and enter an order which shall be recorded
in full in the official minutes of the board, setting forth its findings and
decision, and its reasons therefor.