2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 5 - EQUALIZATION OF ASSESSMENTS
Section 63-503 - NEW AND ADDITIONAL ASSESSMENTS.
(2) All changes in assessments and all new assessments ordered by the board of equalization shall be entered on the property rolls, under the direction of the clerk of the board, and any assessment so changed or entered has the same force and effect as if made and entered by the assessor before the completion of the property rolls.
(3) The county commissioners meeting as a board of equalization shall make no reduction in the assessment of any property when, according to the notation made by the assessor upon the roll, the owner, or his agent or representative, has refused to make the sworn taxpayer's declaration required of him or has willfully concealed, removed, transferred, misrepresented or failed to list such property for the purpose of evading taxation, unless it is shown to the satisfaction of the board that such notation by the assessor is erroneous or false.
History:
[63-503 added 1996, ch. 98, sec. 6, p. 344.]
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