2005 Idaho Code - 63-501 — MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-501.  MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION. (1) The
county commissioners of each county shall convene as a board of equalization
at least once in every month of the year up to the fourth Monday of June for
the purpose of equalizing the assessments of property on the property roll and
shall meet on the aforesaid date in each year:
    (a)  To complete the equalization of assessments on all property which has
    not yet been equalized;
    (b)  To grant, allow or deny applications for exemption from property tax
    valuation; and
    (c)  To hear appeals of assessment of property which are received on or
    before the end of each county's normal business hours on the fourth Monday
    of June.
Upon meeting to complete the equalization of assessments, the board of
equalization shall continue in session from day to day until equalization of
the assessments of such property has been completed and shall also hear and
determine complaints upon allowing or disallowing exemptions under chapter 6,
title 63, Idaho Code. The board of equalization must complete such business
and adjourn as a board of equalization on the second Monday of July, provided
that the board of equalization may adjourn any time prior to the aforesaid
date when they have completed all of the business as a board of equalization.
    The county assessor or his designee shall attend all meetings of the
county commissioners in session as a board of equalization and he may make any
statements or introduce testimony and examine witnesses on questions before
the board of equalization relating to the assessments.
    (2)  The county commissioners of each county in this state shall meet as a
board of equalization on the fourth Monday of November in each year for the
purpose of:
    (a)  Equalizing the assessments of all property entered upon the
    subsequent property roll;
    (b)  Determining complaints and hearing appeals in regard to the
    assessment of such property;
    (c)  Allowing or disallowing exemptions and cancellations claimed under
    the provisions of this title affecting the assessment or taxation of
    property entered upon the rolls, and having a settlement with the assessor
    and tax collector.
    The board of equalization shall complete its business and adjourn on or
before the first Monday of December in each year, but if other personal or
real property is discovered and assessed after the subsequent board of
equalization has adjourned, and is entered on the missed property roll, the
taxpayer may appeal that assessment to the county commissioners meeting as a
board of equalization, for the purposes stated in subsection (2)(a), (b) and
(c) of this section, during its monthly meeting in January of the following
year, provided however, that said meeting must be no sooner than the first
Monday in January.