Idaho Code

Idaho Code § 63-102 (2026)

Organization — Chairman — Compensation — Quorum — Hearings.

✓ current as of May 2026

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Organization — Chairman — Compensation — Quorum — Hearings.

(1) A member of the state tax commission shall be appointed by the governor, to serve at his pleasure, as chairman. Each member of the state tax commission shall devote full time to the performance of duties. Commencing on July 1, 2025, the annual salary for members of the state tax commission shall be one hundred twenty thousand six hundred twenty dollars ($120,620).

(2) A majority of the state tax commission shall constitute a quorum for the transaction of business. The state tax commission may delegate to any member of the commission or to its employees the power to make investigations and hold hearings at any place it may deem proper and such other matters as will facilitate the operations of the commission.

(3) The chairman of the state tax commission shall delegate to each commissioner the responsibility for policy management and oversight of one (1) or more of the taxes collected and activities supervised or administered by the commission. The state tax commission shall perform the duties imposed upon it by law and shall adopt all rules by majority decision. In any case in which the state tax commission sits as an appellate body upon an appeal from a tax decision from one (1) of the various administrative units subject to its supervision, the state tax commissioner charged with responsibility for policy management and oversight of the tax in controversy shall not vote upon the appeal but may advise the remaining members of the commission on the technical aspects of the problems before them.

(4) The chairman shall be the chief executive officer and administrative head of the state tax commission and shall be responsible for and, with the advice and consent of the state tax commission, may assign responsibility for all personnel, budgetary and/or fiscal matters of the state tax commission. Delegations of authority involving personnel, budgetary and/or fiscal matters shall be reviewed by request, and sustained by an affirmative vote, of the majority of the state tax commission.

Notes of Decisions

Cited in 11 cases, 1954–1981 · leading case: Janss Corp. v. Bd. of Equalization of Blaine Cnty., 478 P.2d 878 (Idaho 1970).

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Janss Corp. v. Bd. of Equalization of Blaine Cnty., 478 P.2d 878 (Idaho 1970). · cites it 8× “" The statutes of this state provide that all property within this state not expressly exempted is subject to taxation (I.C. § 63-101), and during 1965 all real and personal property subject to assessment and taxation must be assessed at its full cash value (I.”

Xerox Corp. v. Ada Cnty. Assessor, 609 P.2d 1129 (Idaho 1980). · cites it 6× “1 Ada County assessed personal property ad valorem taxes against Xerox based upon the initial and supplemental declarations pursuant to the schedule contained in I.C. §§ 63-102 and -105S. 2 However, although Xerox’s ad valorem tax liability was increased as a result of business…”

Muench v. Paine, 463 P.2d 939 (Idaho 1970). · cites it 4× “" After January 1, 1970, all taxes levied upon both personal property and real estate are a lien upon such real estate (I.C. § 63-102 104). When a bond issue which is payable from the taxes levied on the property of the district is authorized by a school district, it may be…”

Abbot v. State Tax Comm'n, 398 P.2d 221 (Idaho 1965). · cites it 2× “I.C. § 63-102 provides that all real and personal property subject to assessment for taxation must be assessed at its full cash value for taxation purposes.”

Ada Cnty. Assessor v. Off. P'ship, 625 P.2d 1106 (Idaho 1981). · cites it 4× “The district court, however, concluded that the amendments were intended only to permit collection pf taxes in subsequent tax years, and not the back assessment procedure utilized by the Ada County assessor.”

Boise Cmty. Hotel, Inc. v. Bd. of Equalization, 391 P.2d 840 (Idaho 1964). · cites it 2× “” I.C. § 63-102. “By the term ‘value,’ ‘cash value’ or ‘full cash value’ is meant the value at which the property would be taken in payment of a just debt due from a solvent debtor, or the amount the property would sell for at a voluntary sale made-in the ordinary course of…”

White v. Conf. Endowment Comm'n, 336 P.2d 674 (Idaho 1959). · cites it 2× “§ 63-102) provided that all real and personal property taxes levied and assessed pursuant to the provisions of said chapter also shall be a lien upon the property assessed and upon other property of the owner, and that the lien “ ‘shall only be discharged by the payment,…”

C. C. Anderson Stores Co. v. State Tax Comm'n, 384 P.2d 677 (Idaho 1963). · cites it 4× “In submitting the question ■ of assessed valuation to the State Tax Commission it was urged by appellant that depreciation and obsolescence of merchandise should be taken into consideration in arriving at the full cash value for taxation purposes as required by I.C. § 63-102.…”

C. C. Anderson Stores Co. v. State Tax Comm'n, 422 P.2d 337 (Idaho 1967). · cites it 2× “” Under I.C. § 63-102, prior to 1965 amendment, “all real and personal property sub-, ject to assessment and taxation must be assessed at its full cash value for taxation for state, county, * * * and other purposes, under the provisions of this act, with reference to its value…”

State Tax Comm'n v. Johnson, 269 P.2d 1080 (Idaho 1954). · cites it 2× “Section 63-102, I.C.; City of Portland v.”

Tobias v. State Tax Comm'n, 378 P.2d 628 (Idaho 1963). · cites it 4× “I.C. § 63-102. Our examination of the statute fails to disclose exemption from taxation of freehold estates such as appellants own.”

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