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ID H0095
Bill
Status
2/4/2013
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Board of Equalization shall grant, allow, or deny applications for exemption from property tax valuation at meetings held up to the fourth Monday of June each year.
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County commissioners meeting as a board of equalization shall hear appeals of assessment or exemption received on or before the end of normal business hours on the fourth Monday of June.
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Taxpayers may appeal county board of equalization decisions to the Board of Tax Appeals or district court pursuant to section 63-511, Idaho Code, rather than back to the county board of equalization.
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For property tax exemptions requiring application, taxpayers must apply to the county commissioners board of equalization by April 15, with notification of decisions by the fourth Monday in June.
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Act takes effect immediately upon passage and approval as an emergency measure.
Legislative Description
Amends existing law to provide that the Board of Equalization shall grant, allow or deny applications for exemption from property tax valuation; to revise a provision relating to appeals heard by the board; to remove reference to an exemption decision in a taxpayer's right to appeal; to provide that the Board of Equalization shall hear applications for tax exemptions; and to provide that appeals shall be heard by the Board of Tax Appeals or district court.
BOARD OF EQUALIZATION
Last Action
Reported Printed and Referred to Revenue & Taxation
2/5/2013