Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES
Section 35.01.03.800 - BUDGET CERTIFICATION RELATING TO OPERATING PROPERTY ANNEXATION VALUE
Current through August 31, 2023
Section 63-802, Idaho Code
01. "Appropriate County Auditor" Defined. The "appropriate county auditor" is the county auditor of each county within which any taxing district with an annexation is located. (3-31-22)
02. Annexation Values for Operating Properties. Pursuant to Section 63-802, Idaho Code, the Tax Commission will certify the current year's taxable values of operating properties within annexations made during the previous calendar year. This certification will be a list summarizing the values of said operating properties for each applicable taxing district or unit. The Tax Commission will send this list to the appropriate county auditor on or before the third Monday in July. The Tax Commission will calculate these values based on the best available information. (3-31-22)
03. Corrected Annexation Values for Operating Properties. If any annexation values reported pursuant to Subsection 800.02 require correction, the Tax Commission will report such corrections on or before the first Monday of September. The Tax Commission will send these values to the appropriate county auditor. (3-31-22)
04. County Auditor to Notify Taxing Districts or Units. As soon as possible, but not later than fourteen (14) days after receipt of the list pursuant to Subsection 800.02 or the corrected values pursuant to Subsection 800.03, the appropriate county auditor will send these values to the affected taxing districts or units. (3-31-22)
