Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES
Section 35.01.03.408 - RE-EXAMINATION OF VALUE - COMPLAINT BY ASSESSOR

01. Information to be Provided by the Tax Commission. After initial values are established and sent to the respective taxpayers, the Tax Commission will send to each county assessor a statement of the value allocated to Idaho for each centrally assessed taxpayer, together with the previous year's Idaho value for that taxpayer.

02. Complaint. On or before July 1, an assessor may file a written complaint requesting the Tax Commission examine the value of operating property. The complaint must be in writing and contain clear and concise questions regarding the valuation and allocation in question. The Tax Commission will send a copy of the complaint promptly to the taxpayer.

03. Meeting to Examine Valuation and Allocation. Upon receipt of a complaint, the Tax Commission will schedule a meeting between the staff appraiser(s) who performed the valuation and the assessor. Notice of this meeting is sent to the taxpayer in question. At this meeting, the staff appraiser(s) will answer the assessor's questions to the best of his knowledge. The taxpayer or representative may participate in this meeting.