Idaho Admin. Code r. 36.01.01.052

Current through September 2, 2024
Section 36.01.01.052 - COUNTY AUDITOR REQUIREMENT
01.Contents. In addition to the requirements of Section 63-511, Idaho Code, upon receiving a notice of appeal to the Board the county auditor shall also transmit to the Board:
a. The date of receipt of the notice of appeal, and if received by mail, a copy of the mailing envelope;
b. A copy of the initial appeal to the BOE;
c. A copy of any decision made or action taken by the BOE together with the mailing date of the notice of decision or other proof of service;
02.Minutes. The minutes should include at a minimum:
a. The full name of persons appearing before the BOE in the appeal;
b. Clear identification of the parcel number associated with the assessment appealed; and
c. The decision made by the BOE specifying the value determined or exempt status decided for each parcel.

Idaho Admin. Code r. 36.01.01.052

Effective July 1, 2024