Bill
Bill > H0625
ID H0625
ID H0625Amends existing law to revise a provision regarding the function of the Board of Equalization on assessments, to provide that the burden of proof shall fall upon the Board of Equalization in certain instances, and to revise provisions regarding an appeal from the Board of Equalization.
summary
Introduced
02/22/2024
02/22/2024
In Committee
02/23/2024
02/23/2024
Crossed Over
Passed
Dead
04/12/2024
04/12/2024
Introduced Session
2024 Regular Session
Bill Summary
RELATING TO EQUALIZATION OF ASSESSMENTS; AMENDING SECTION 63-502, IDAHO CODE, TO REVISE A PROVISION REGARDING THE FUNCTION OF THE BOARD OF EQUALIZATION ON ASSESSMENTS AND TO MAKE TECHNICAL CORRECTIONS; AMEND- ING SECTION 63-511, IDAHO CODE, TO PROVIDE THAT THE BURDEN OF PROOF SHALL FALL UPON THE BOARD OF EQUALIZATION IN CERTAIN INSTANCES, TO RE- VISE PROVISIONS REGARDING AN APPEAL FROM THE BOARD OF EQUALIZATION AND TO MAKE TECHNICAL CORRECTIONS; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.
AI Summary
This bill amends existing law to revise the function of the Board of Equalization (BOE) on property assessments. It provides that the burden of proof shall fall upon the BOE in certain instances when a property owner appeals the assessed value of their property. The bill also revises provisions regarding an appeal from the BOE's decisions to the Board of Tax Appeals or district court, clarifying the burden of proof in different types of appeals. The bill declares an emergency and sets an effective date of July 1, 2024.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Revenue and Taxation Committee (House)
Last Action
House Revenue & Taxation Committee (09:00:00 3/4/2024 Room EW42) (on 03/04/2024)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2024/legislation/H0625/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2024/legislation/H0625.pdf |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2024/legislation/H0625SOP.pdf |
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