63-302. LIST OF TAXABLE PERSONAL PROPERTY. (1) The assessor shall leave at the office, place of business or residence of each personal property owner, or mail to such personal property owner at his last known post office address, a form with notice requiring such personal property owner to make a correct list of taxable personal property. Every personal property owner so required shall enter a true and correct statement of such personal property and the ownership thereof, which statement shall be signed and verified by the oath of the personal property owner or his agent listing such personal property, and shall be delivered to the assessor, not later than March 15. The assessor shall thereupon determine the market value for assessment purposes of such personal property and enter the same on the property roll. However, if for any reason the assessor shall fail to contact such personal property owner, the failure shall not impair or invalidate any assessment, nor will such failure relieve the personal property owner or his agent of the responsibility to obtain such declaration and to comply with the requirements of this title. Any willful failure to personally contact each personal property owner, shall be deemed malfeasance in office and grounds for the removal of the assessor from office.
(2) If such person fails to make and deliver the list as required, the assessor may list and assess such personal property according to his best judgment and information.
(3) Whenever a taxpayer’s list of taxable personal property discloses personal property having a situs for purposes of taxation in another county in this state, the assessor must immediately make a copy of that portion of such list for each county in which such personal property is situated, and transmit the same by mail to the assessor of the proper county, who must, upon receipt of such copy, enter such personal property upon the property roll therein, unless such personal property has already been entered. The assessor shall strike from the original list all personal property so disclosed as having a situs in another county, and shall assess and enter only the balance of the personal property in his county.
History:
[63-302 added 1996, ch. 98, sec. 4, p. 327.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY
Section 63-301A - NEW CONSTRUCTION ROLL.
Section 63-302 - LIST OF TAXABLE PERSONAL PROPERTY.
Section 63-303 - ASSESSMENT OF MANUFACTURED HOMES.
Section 63-304 - MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.
Section 63-305 - REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY.
Section 63-306 - LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY.
Section 63-307 - OWNERSHIP IDENTIFICATION.
Section 63-308 - VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER.
Section 63-309 - IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY.
Section 63-310 - COMPLETION AND DELIVERY OF PROPERTY ROLL.
Section 63-311 - COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.
Section 63-312 - AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT.
Section 63-313 - EXEMPTION FOR TRANSIENT PERSONAL PROPERTY.
Section 63-314 - COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR.
Section 63-317 - OCCUPANCY TAX — PROCEDURES.
Section 63-318 - PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY.