2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY
Section 63-302 - LIST OF TAXABLE PERSONAL PROPERTY.
(2) If such person fails to make and deliver the list as required, the assessor may list and assess such personal property according to his best judgment and information.
(3) Whenever a taxpayer's list of taxable personal property discloses personal property having a situs for purposes of taxation in another county in this state, the assessor must immediately make a copy of that portion of such list for each county in which such personal property is situated, and transmit the same by mail to the assessor of the proper county, who must, upon receipt of such copy, enter such personal property upon the property roll therein, unless such personal property has already been entered. The assessor shall strike from the original list all personal property so disclosed as having a situs in another county, and shall assess and enter only the balance of the personal property in his county.
History:
[63-302 added 1996, ch. 98, sec. 4, p. 327.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.