Loading chat...
ID H0345
Bill
Status
Passed
2/19/2016
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
- Establishes an appeals process for taxpayers when a county assessor determines that forest land no longer meets the definition of "forest land" and deferred taxes are subject to recapture
- Requires the assessor to notify the taxpayer and provide an opportunity to appeal to the county board of equalization before supplying deferred tax amounts to the county treasurer
- Appeals must be filed with the county clerk within 30 days of receiving the assessor's decision notification
- The county board of equalization must provide the appellant at least 10 days' notice before the meeting where the appeal will be considered
- Decisions of the county board of equalization are further appealable pursuant to Idaho Code section 63-511
Legislative Description
Amends existing law to provide an appeals process for a taxpayer when an assessor has determined that a property no longer meets the criteria of forest land.
FOREST LAND ASSESSMENT
Last Action
Reported Signed by Governor on February 19, 2016 Session Law Chapter 16 Effective: 02/19/2016
2/19/2016
Full Bill Text
No bill text available