63-505. PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS. The board of equalization may require the attendance of any county officer or deputy, who must furnish the board with any information which may be had from the records in his office and which the board may deem necessary in equalizing the assessments, and may also subpoena witnesses and hear evidence in all matters relating to the assessment of property, and may arbitrarily assess the property of any person refusing to appear or testify, and any assessment so made shall be conclusive on all questions of assessment in any court or proceeding.
History:
[63-505 added 1996, ch. 98, sec. 6, p. 345.]
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.