Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES
Section 35.01.03.717 - PROCEDURE AFTER CLAIM APPROVAL

01. Formatting Requirements. The property tax reduction roll and supplemental occupancy tax reduction roll is formatted as required by Section 63-707, Idaho Code.

02. Preliminary Property Tax Reduction Roll. Except as provided in Subsections 717.06 and 717.07 of this rule, the roll, certified by the assessor to the county auditor and the Tax Commission by June 1st of each year, is termed the preliminary property tax reduction roll. List the property tax reduction and occupancy tax reduction claimants on the preliminary property tax reduction and occupancy tax reduction rolls in alphabetical order unless the Tax Commission grants permission for claimants to be listed in an alternate order. Submit each original claim form to the Tax Commission in the same order as shown on the preliminary property tax reduction roll.

03. Final Property Tax Reduction Roll. Except as provided in Subsections 717.06 and 717.08 of this rule, the completed property tax reduction roll, certified by each county clerk to the Tax Commission by the fourth (4th) Monday in October, is termed the final property tax reduction roll. The final property tax reduction roll will list property tax reduction and occupancy tax reduction claimants who applied by September 1, in the same order as shown on the preliminary property tax reduction roll. The Tax Commission will notify the county auditor of any erroneous claims by the second Monday of October pursuant to Section 63-707(6), Idaho Code. The county clerk will make any necessary corrections, adjustments and include erroneous claims disapproved by the Tax Commission on the final property tax reduction roll.

04. Certification of Electronic Property Tax Reduction Roll by County Assessor. The county assessor will certify the property tax reduction roll to the county auditor and send a copy to the Tax Commission by June 1st of each year. In addition, each county assessor will send a copy of all claims listed on the roll to the Tax Commission. Claims are to be sent in a password protected electronic data file as prescribed by the Tax Commission.

05. Certification of Completed Property Tax Reduction Roll by County Auditor. Except as provided in Section 63-317, Idaho Code, and Subsections 717.06, 717.07, and 717.08 of this rule, no later than the fourth (4th) Monday in October, each county auditor will certify the final property tax reduction roll to the Tax Commission. The roll will contain the preliminary roll information plus information formatted as directed or approved by the Tax Commission.

06. Occupancy Tax Reduction Claims. List claims submitted to the county assessor January 1 until the fourth Monday in January of the following year as prescribed in Subsections 717.07 and 717.08 of this rule.

07. Preliminary Supplemental Occupancy Tax Reduction Roll. The county assessor will certify this roll to the county auditor and the Tax Commission by the first Monday in March of the following tax year. List claims submitted to the county assessor on the preliminary supplemental occupancy tax reduction roll in the manner outlined in Subsection 717.02 of this rule. Occupancy tax reduction claims are subject to the procedures outlined in Section 63-707, Idaho Code.

08. Final Supplemental Occupancy Tax Reduction Roll. By the first Monday in April in the following year, the Tax Commission will notify the county auditor of all adjustments or corrections. By the fourth Monday in April of that year, the county auditor will certify the final supplemental occupancy tax reduction roll which will list occupancy claimants in the same order as shown on the preliminary supplemental occupancy tax reduction roll after the county auditor makes corrections. Claims included on the final supplemental occupancy tax reduction roll are to be formatted as outlined in Subsection 717.05 of this rule.