2005 Idaho Code - 63-509 — DELIVERY OF ROLLS TO COUNTY AUDITOR -- ABSTRACTS OF ROLLS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-509.  DELIVERY OF ROLLS TO COUNTY AUDITOR -- ABSTRACTS OF ROLLS. (1) On
or before the second Monday of July the board of equalization must deliver the
property rolls, with all changes, corrections and additions and exemptions
from taxation entered therein, to the county auditor. It shall be the duty of
the county auditor to cause to be prepared the roll for delivery to the county
tax collector on or before the first Monday of November. It shall be the duty
of the county auditor to cause to be prepared a total of the amount and value
of each category of property and prepare an abstract of all the property
entered upon the roll in the manner and form required by the state tax
commission. Such forms must show, but need not be limited to, the market value
for assessment purposes of all property by categories, and the exemptions from
taxation allowed by categories. Any abstracts needed by and prepared for the
state tax commission must be delivered by certified mail to the state tax
commission by the fourth Monday of July. The value of exemptions will be shown
and identified for exemptions granted pursuant to chapters 20 and 29, title
50, Idaho Code, for the value in excess of the equalized assessment valuation
as shown on the base assessment roll in any revenue allocation area, and
sections 63-602G, 63-602K, 63-602P, 63-602AA, 63-602X, 63-602BB and 63-602CC,
Idaho Code, as well as the net taxable value for each of the categories. The
abstracts shall be prepared and duly verified and must show a correct
classification of all the property in accordance with the classification of
such property upon the property roll, and all matters and things required to
be shown upon the abstracts must be entered.
    (2)  The subsequent property roll shall be delivered to the county auditor
as soon as possible after the first Monday in December. The county auditor
shall deliver the subsequent property roll to the county tax collector without
delay.
    (3)  The missed property roll shall be delivered to the county auditor as
soon as possible, but no later than the first Monday in March of the
succeeding year. The county auditor shall deliver the missed property roll to
the county tax collector without delay.
    (4)  The county auditor must cause to be prepared abstracts of the
combined subsequent and missed property rolls as prescribed in subsection (1)
and submit the abstracts by certified mail to the state tax commission on or
before the first Monday in March of the succeeding year.