Idaho § 63-310 COMPLETION AND DELIVERY OF PROPERTY ROLL

Idaho Statutes

§ 63-310 — COMPLETION AND DELIVERY OF PROPERTY ROLL

Idaho § 63-310

Title 63REVENUE AND TAXATION

Ch. 3ASSESSMENT OF REAL AND PERSONAL PROPERTY

This text of Idaho § 63-310 (COMPLETION AND DELIVERY OF PROPERTY ROLL) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-310 (2026).

Text

The assessor must certify the completion of the property roll on or before the fourth Monday of June in each year, and must, on or before that date, deliver the completed property roll, together with all claims for exemptions from assessment or taxation to the clerk of the board. The property roll and claims for exemptions must remain in the office of the clerk until the second Monday of July for the inspection of all persons interested.

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The assessor must certify the completion of the property roll on or before the fourth Monday of June in each year, and must, on or before that date, deliver the completed property roll, together with all claims for exemptions from assessment or taxation to the clerk of the board. The property roll and claims for exemptions must remain in the office of the clerk until the second Monday of July for the inspection of all persons interested.