ID H0257

Repeals existing Section 63-1404 and establishes new provisions requiring public officers and employees to comply with State Tax Commission orders related to property appraisal, exemption, assessment, or equalization.

Requires the State Tax Commission to send written notice before issuing compliance orders, providing the basis for the order and offering a hearing opportunity, with the officer having 10 days to respond or request a hearing.

Makes compliance with State Tax Commission orders a non-discretionary duty 10 days after service, with enforcement pursued under Idaho Code chapters 3 and 4, title 7; courts must uphold orders unless found arbitrary or capricious.

Authorizes the State Tax Commission to order actions including property revaluations, reconvening county boards of equalization, correcting property categorization, or taking other remedial tax assessment actions.

Permits the State Tax Commission to withhold sales tax distributions to the officer's county, city, or special purpose taxing district until compliance is achieved, with no interest paid on withheld funds.