63-407. APPEAL OF OPERATING PROPERTY ASSESSMENTS. Every person whose property is to be assessed by the state tax commission shall, upon request therefor in writing, be entitled to a hearing before the commission in relation to the assessment on his property or the assessment of other property in the state, and the commission shall, upon any such request, fix a time for such hearing within the period in which such assessment must be made, and such hearing shall be conducted in such manner as the commission may direct.
History:
[63-407 added 1996, ch. 98, sec. 5, p. 339.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
Section 63-401 - OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION.
Section 63-402 - NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR.
Section 63-403 - OPERATOR REPRESENTATIVE OF OWNER.
Section 63-404 - OPERATOR’S STATEMENT — ARBITRARY ASSESSMENT.
Section 63-405 - ASSESSMENT OF OPERATING PROPERTY.
Section 63-406 - ATTENDANCE AT ASSESSMENT HEARING.
Section 63-407 - APPEAL OF OPERATING PROPERTY ASSESSMENTS.
Section 63-408 - REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR.
Section 63-409 - APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY.