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ID S1009
Bill
Status
Passed
2/26/2013
Primary Sponsor
Local Government and Taxation Committee
Click for details
AI Summary
- Amends Section 63-511, Idaho Code, relating to appeals from the County Board of Equalization to the Board of Tax Appeals
- Changes the county auditor's deadline for submitting appeals from "by no later than October 1, whichever is later" to "within thirty (30) days of being notified of the appeal or by no later than October 1, whichever is later"
- Maintains the 30-day deadline for filing initial appeals after mailing of notice or pronouncement of a County Board of Equalization decision
- Preserves existing provisions that property owners, assessors, the state tax commission, or aggrieved persons may file appeals, and that property taxes remain due pending appeal
- Retains provisions on burden of proof, evidence requirements, and the Board of Tax Appeals' authority to affirm, reverse, modify, or remand decisions
Legislative Description
Amends existing law to revise the deadline for the submittal of appeals to the Board of Tax Appeals from the County Board of Equalization.
EQUALIZATION BOARD APPEALS
Last Action
Signed by Governor on 02/26/13 Session Law Chapter 24 Effective: 07/01/13
2/26/2013
Committee Referrals
Judiciary and Rules1/16/2013
Full Bill Text
No bill text available