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Idaho Statutes
Idaho Statutes are updated to the website July 1 following the legislative session.
REVENUE AND TAXATION
CHAPTER 13
MISCELLANEOUS PROVISIONS OF TAX LAW
63-1303. Adjustment of property taxes by county commissioners — Duties of tax collector. (1) Whenever the county commissioners shall make any adjustments correcting errors or any other tax adjustments coming within the authority vested by law in such body, the clerk of the board shall, without delay, prepare and deliver to the county tax collector, a copy of the proceedings of the county commissioners.
(2) It shall be the duty of the tax collector to make the necessary corrections. All such copies shall be full authority for the tax collector to make adjustments as ordered; however, the tax collector shall assume no personal responsibility as to the legality of the orders but such responsibility shall rest entirely with the county commissioners.
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