Bill > H0257

This bill repeals an existing law and adds a new section to Idaho's tax code to provide for the compliance of public officers with the rules and orders of the State Tax Commission. The new law empowers the State Tax Commission to issue orders directing public officers or employees responsible for property appraisal, exemption, assessment, or equalization to comply with relevant laws or Commission rules. The Commission must provide notice and an opportunity for a hearing before issuing such an order, which would become a non-discretionary duty for the public officer. If the officer refuses to comply, the Commission can seek judicial enforcement of its order. The bill also allows the Commission to withhold sales tax distributions to the officer's jurisdiction until compliance is achieved.

Budget and Finance

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2023/legislation/H0257/