63-502. FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS. The function of the board of equalization shall be confined strictly to assuring that the market value for assessment purposes of property has been found by the assessor, and to the functions provided for in chapter 6, title 63, Idaho Code, relating to exemptions from taxation. It is hereby made the duty of the board of equalization to enforce and compel a proper classification and assessment of all property required under the provisions of this title to be entered on the property rolls, and in so doing, the board of equalization shall examine the rolls and shall raise or cause to be raised, or lower or cause to be lowered, the assessment of any property which in the judgment of the board has not been properly assessed. The board of equalization must examine and act upon all complaints filed with the board in regard to the assessed value of any property entered on the property rolls and must correct any assessment improperly made. The taxpayer shall have the burden of proof in seeking affirmative relief to establish that the determination of the assessor is erroneous, including any determination of assessed value. A preponderance of the evidence shall suffice to sustain the burden of proof.
History:
[63-502 added 1996, ch. 98, sec. 6, p. 344; am. 2003, ch. 266, sec. 2, p. 704.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 5 - EQUALIZATION OF ASSESSMENTS
Section 63-501 - MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION.
Section 63-501A - TAXPAYER’S RIGHT TO APPEAL.
Section 63-502 - FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS.
Section 63-503 - NEW AND ADDITIONAL ASSESSMENTS.
Section 63-504 - LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY.
Section 63-505 - PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS.
Section 63-506 - NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES.
Section 63-507 - RECORD OF PROCEEDINGS.
Section 63-508 - COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION.
Section 63-509 - DELIVERY OF ROLLS TO COUNTY AUDITOR — ABSTRACTS OF ROLLS.
Section 63-510 - NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION.