Idaho State Statutes - Idaho Attorney Directory

COMPLIANCE OF PUBLIC OFFICERS WITH RULES AND ORDERS OF STATE TAX
COMMISSION. (1) Every public officer shall comply with any lawful order or
rule of the state tax commission made pursuant to the provisions of this
title.
(2) Every county officer or employee performing related functions shall
provide information regarding property rolls and related documents and
procedures and parcel numbers to the state tax commission as provided in
section 63-219, Idaho Code, may use the computer software prescribed and
furnished by the state tax commission, and shall record and transmit
information required by the state tax commission in the performance of its
duties.
(3) Whenever it appears to the state tax commission that any public
officer or employee whose duties relate to the assessment or equalization of
assessments of property for taxation has failed to comply with any law
relating to such duties, or the rules of the state tax commission made in
pursuance thereof, the state tax commission, after a hearing on the facts, may
request an order directing the public officer or employee to comply with such
law or rule. An order of the state tax commission may require a county to
conduct a revaluation of some or all of the property within the county as the
state tax commission may find necessary to promote uniformity of taxation
within the county. When necessary for the implementation of such an order, the
state tax commission is empowered to reconvene a county board of equalization
for a period not to exceed ninety (90) days beyond the date otherwise
prescribed for the adjournment of such board for the sole purpose of
permitting the board to hear and determine protests of valuations resulting
from such ordered reappraisal provided that such protests are filed on or
before the date otherwise prescribed for the adjournment of the board of
equalization and that such extension is necessary for the proper completion of
the board's duties. The order may further permit the certification of
estimated values by the county to the state tax commission subject to the
approval of the tax commission if necessary to permit the board of
equalization to properly complete its work and such values, when approved by
the tax commission, may be used to set levies if actual values are unavailable
on the date prescribed for setting levies.
(4) If such public officer or employee, for a period of ten (10) days
after service on him of the state tax commission's order, neglects or refuses
to comply therewith, the state tax commission may apply to a judge of the
district court of the county in which the public officer holds office for an
order, returnable within five (5) days thereof, to compel such public officer
or employee to comply with the state tax commission's order, or to show cause
why he should not be compelled to do so.
(5) Any order issued by the judge pursuant thereto shall be final;
provided however, that any person aggrieved by such order may appeal to the
supreme court of the state of Idaho in the manner provided for appeals in
other civil actions. An appeal shall not stay any order issued by any judge.
(6) The remedy provided in this section shall be cumulative and shall not
exclude the state tax commission from exercising any other power or right
delegated to it.

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