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ID H0673
Bill
Status
3/31/2022
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Amends Idaho Code Section 63-301A regarding the new construction roll that county assessors must prepare in addition to the property roll.
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Removes the requirement that county assessors include "a description of the land and its change in use" on the new construction roll.
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Clarifies that the new construction roll should show the taxable market value added directly from new construction, including a change in use of land associated with the new construction.
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Declares an emergency and makes the act effective on January 1, 2023.
Legislative Description
Amends existing law to revise provisions regarding property that has changed in use.
PROPERTY
Last Action
Reported Signed by Governor on March 29, 2022 Session Law Chapter 310 Effective: 01/01/2023
3/31/2022