Idaho State Statutes - Idaho Attorney Directory

The board of
equalization must, before taking final action in equalizing the assessed value
of the property of any person refusing to appear and testify, or in increasing
the assessed value of any property, notify the owner thereof, or his agent or
representative, of its intention to do so, and require such person to appear
forthwith before the board and make objection, if he has any. The board may
direct the notice to be served personally upon the owner, or his agent or
representative; or, it may direct the clerk to serve the notice by mail,
addressed to such owner, or his agent or representative, at his last known
post office address. In the case of service by mail, the board of equalization
shall not take final action until five (5) days after the mailing of such
notice, unless the owner, or his agent, or representative, shall sooner
appear. If the owner is one other than the equitable titleholder, such as an
escrowee, trustee of trust deed or other third party, the owner shall, within
ten (10) days, deliver to the equitable titleholder a true copy of the notice
from the board of equalization.

Click here to visit the Official Idaho State Statutes