The state tax commission shall, upon complaint by a county assessor, examine the valuation and allocation of value of property assessable on a statewide basis any part of which is allocable to his county.
Idaho Code § 63-408
Reexamination of value — Complaint by assessor
Applied in 1 court decision — leading case Union Pacific Land Resources Corp. v. Shoshone County Assessor (2004)
Most recently applied in Union Pacific Land Resources Corp. v. Shoshone County Assessor (July 2004)
I.C., § 63-408, as added by 1996, ch. 98, § 5, p. 308.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.