Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES
Section 35.01.03.600 - PROPERTY EXEMPT FROM TAXATION
Universal Citation: ID Admin Code 35.01.03.600
Current through September 2, 2024
Section 63-602, Idaho Code
01. Burden of Proof. The burden of proof of entitlement to the exemption is on the person claiming exemption for the property.
02. Notice of Decision.
a. For property subject to local assessment with exemptions requiring annual application, the taxpayer must be notified of the decision of the county commissioners to grant or deny the exemption by May 15 unless a different date is prescribed in the law providing the exemption.
b. For property subject to assessment by the Tax Commission, application for any exemption is included with the operator's statement submitted pursuant to Section 404, of these rules.
03. Confidentiality. Information disclosed as part of an application for an exemption is confidential to the extent provided by Section 74-107, Idaho Code, or elsewhere in law. Information disclosed to the county commissioners as part of the application process for an exemption is deemed submitted to the assessor and entitled to any confidentiality conferred on information disclosed initially to the assessor.
Effective July 1, 2024
Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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