Current through August 31, 2023
Section
63-105A, Idaho Code
01.
Definitions. (3-31-22)
a. Complaint. Complaint means a signed,
written statement submitted to the Tax Commission requesting that this agency
investigate any actions by county officials relating to property tax assessment
or administration, provided such actions are not related to personnel matter or
matters relating to the expenditure of funds. (3-31-22)
b. Complainant. Complainant means any
individual making a complaint. (3-31-22)
c. Investigation. Investigation means
observation and close examination of a county official's application of
property tax assessment or administration law and Tax Commission rules. The
investigation may require field inspections of property, analysis of public
records or the interviewing of witnesses. The investigation will be limited to
specific issues identified in the complaint. (3-31-22)
d. County official. The term county official
means the elected or appointed official whose actions are the subject of the
complaint. (3-31-22)
02.
Investigation Procedure. The following procedures apply to an
investigation of a complaint. (3-31-22)
a.
Examination of complaint. The complaint will be examined by the Tax Commission
to decide if a formal investigation will be conducted. (3-31-22)
b. Notification. Within thirty (30) days of
receipt of complaint, the Tax Commission will notify the complainant of the
decision regarding initiation of an investigation. If an investigation is
initiated, the affected county official(s) will also be notified within this
time frame. (3-31-22)
c. Delivery
of investigation order. Within thirty (30) days of a decision to conduct an
investigation, the Tax Commission will deliver to the affected county
official(s) a copy of the investigation order naming the investigators and
outlining what is to be investigated. (3-31-22)
d. Preliminary report. A preliminary report
will be prepared by the investigator and legal counsel. The report will include
findings and recommendations, and may include information from the official(s).
(3-31-22)
e. Presentation of
preliminary report. The preliminary report will be presented to the complainant
and the official(s). The Tax Commission investigators will be present when the
report is discussed with the affected county official(s) and the complainant.
(3-31-22)
f. Comment period. The
complainant and the county official(s) will be given a specified time to review
and comment on the preliminary report, particularly to correct any errors of
fact. (3-31-22)
g. Final report. At
the end of the review by the complainant and the public official a final report
will be prepared by the investigator and legal counsel and submitted to any
affected county official(s) with any changes from the preliminary report
highlighted. (3-31-22)
03.
County Officials' Response to Final
Report. After the final report is completed, the county official(s) will
outline how the investigator's recommendations will be implemented and provide
a written explanation of why any recommendation has been rejected.
(3-31-22)
04.
Conclusion of
Investigation. The investigator's final report and the county officials'
written response to the report will conclude the investigation. The conclusion
of the investigation does not preclude the Tax Commission from enforcing
additional powers and duties as prescribed by law or the complainant and county
official(s) from exercising his or her right to appeal property valuations
before a County Board of Equalization, the State Board of Tax Appeals or in
District Court. (3-31-22)
05.
Special Rules for Investigation of Complaints About Property Tax Budgets
or Levies. When complaints are made about property tax budgets or levies
of taxing districts, the results of any investigation will also be reported to
the appropriate taxing district, the county prosecuting attorney, and affected
county officials. The Tax Commission's investigatory authority is limited to
determining whether a levy rate or property tax budget increase exceeds any
statutory maximum, or whether a levy is unauthorized. Any such investigation
must be conducted in accordance with the time constraints found in Section
63-809, Idaho Code.
(3-31-22)
