2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 2 - DEFINITIONS -- GENERAL PROVISIONS
Section 63-213 - DOUBLE ASSESSING PROHIBITED.
(2) In all questions which may arise as to the proper place to assess property for taxation purposes, if between two (2) or more places in the same county, the place for assessing the same shall be determined and fixed by the county commissioners, and if between two (2) or more counties, or different places in two (2) or more counties, the place for assessing the same shall be determined and fixed by the state tax commission, and when fixed shall be binding.
History:
[63-213 added 1996, ch. 98, sec. 3, p. 324.]
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