63-408. REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR. The state tax commission shall, upon complaint by a county assessor, examine the valuation and allocation of value of property assessable on a statewide basis any part of which is allocable to his county.
History:
[63-408 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.