63-507. RECORD OF PROCEEDINGS. The clerk of the board must record in the official minutes all proceedings of the county commissioners relating to the equalization of assessments, the allowance of exemptions, and all changes, corrections and orders made by the board of equalization, and the names of all persons who have appeared before the board of equalization and who have been heard upon matters affecting the assessment of property.
History:
[63-507 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.