Idaho State Statutes - Idaho Attorney Directory

(1) The assessor shall leave
at the office, place of business or residence of each personal property owner,
or mail to such personal property owner at his last known post office address,
a form with notice requiring such personal property owner to make a correct
list of taxable personal property. Every personal property owner so required
shall enter a true and correct statement of such personal property and the
ownership thereof, which statement shall be signed and verified by the oath of
the personal property owner or his agent listing such personal property, and
shall be delivered to the assessor, not later than March 15. The assessor
shall thereupon determine the market value for assessment purposes of such
personal property and enter the same on the property roll. However, if for any
reason the assessor shall fail to contact such personal property owner, the
failure shall not impair or invalidate any assessment, nor will such failure
relieve the personal property owner or his agent of the responsibility to
obtain such declaration and to comply with the requirements of this title. Any
willful failure to personally contact each personal property owner, shall be
deemed malfeasance in office and grounds for the removal of the assessor from
office.
(2) If such person fails to make and deliver the list as required, the
assessor may list and assess such personal property according to his best
judgment and information.
(3) Whenever a taxpayer's list of taxable personal property discloses
personal property having a situs for purposes of taxation in another county in
this state, the assessor must immediately make a copy of that portion of such
list for each county in which such personal property is situated, and transmit
the same by mail to the assessor of the proper county, who must, upon receipt
of such copy, enter such personal property upon the property roll therein,
unless such personal property has already been entered. The assessor shall
strike from the original list all personal property so disclosed as having a
situs in another county, and shall assess and enter only the balance of the
personal property in his county.

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