Idaho Code

Idaho Code § 43-703 (2026)

Board of correction.

✓ current as of May 2026

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Board of correction.

Upon the day specified in the notice required by the preceding section of the meeting, the board of directors, which is hereby constituted a board of corrections for that purpose, shall meet and continue in session, from day to day, as long as may be necessary not to exceed five (5) days, exclusive of holidays, and may make such changes in said assessment book as may be necessary to make it conform to the facts. In the event that the time set for the board of directors to meet to correct assessments should coincide with the time of the regular meeting of the board, the board of directors will in addition to their regular duties be regarded as sitting as a board of correction as above provided. Assessments levied for maintenance and operation of the district as provided in section 43-701 may be reviewed by the board of correction upon the request of any person interested. Within five (5) days after the close of said session the secretary of the board shall have the corrected assessment book complete.

Notes of Decisions

Cited in 2 cases, 1996–2014 · leading case: Dufur v. Nampa & Meridian Irrigation Dist., 912 P.2d 687 (Idaho Ct. App. 1996).

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Dufur v. Nampa & Meridian Irrigation Dist., 912 P.2d 687 (Idaho Ct. App. 1996). · cites it 2× “9(b); (3) the Dufurs had the right to present their objections to the Board of Directors of the Irrigation District, sitting as a board of correction under I.C. § 43-703 and, by failing to do so, did not preserve for consideration by the district court any issue as to the…”

Karen White v. Valley Cnty., 320 P.3d 1236 (Idaho 2014). · cites it 2× “§ 42-703 (now I.C. § 43-703). 52 Idaho 683, 690 , 19 P.”

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