2005 Idaho Code - 63-505 — PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-505.  PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS. The board
of equalization may require the attendance of any county officer or deputy,
who must furnish the board with any information which may be had from the
records in his office and which the board may deem necessary in equalizing the
assessments, and may also subpoena witnesses and hear evidence in all matters
relating to the assessment of property, and may arbitrarily assess the
property of any person refusing to appear or testify, and any assessment so
made shall be conclusive on all questions of assessment in any court or
proceeding.