Idaho Code
Idaho Code § 63-108 (2026)
Meeting of state tax commission.
✓ current as of May 2026
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Meeting of state tax commission.
(1) The state tax commission shall meet on the second Monday in August in each year, and, if all the abstracts of assessments in the several counties in the state have then been received, such abstracts shall be laid before the commission, which shall proceed to equalize the assessments throughout the state.
(2) In case all the abstracts of assessments in the several counties of the state have not been received by the state tax commission on or before the second Monday of August, then the commission shall adjourn from day to day until all of the abstracts have been received. The state tax commission may issue subpoenas for any county auditor who has failed to transmit his abstract of assessments, or whose abstract of assessments has not been received, requiring such county auditor to forthwith appear before the commission and produce said abstract. The sheriff of the county where the officer to be served resides is hereby designated as the officer by whom such subpoena shall be served and all actual and necessary expenses incurred by the sheriff in making such service shall be a legal claim against his county, and the officer served shall be liable on his official bond for said expenses in addition to any other liability imposed upon him for failure to transmit his abstract of assessments within the time prescribed in this chapter.
Notes of Decisions
Cited in 4
cases, 1963–1985 · leading case: Trappett v. Davis, 633 P.2d 592 (Idaho 1981).
Trappett v. Davis, 633 P.2d 592 (Idaho 1981). “I.C. § 63-108. Thus, Ogborn, the Trappetts, and their predecessors were paying taxes on an extra 25 foot strip.”
Fremont-Madison Irrigation Dist. v. United States Dep't of the Interior, 763 F.2d 1084 (9th Cir. 1985). “This case discusses, in a criminal law context, Idaho Code § 18-3101 , a predecessor statute of Idaho Code § 63-108 (1984 Supp.), which defines real property for purposes of taxation.”
Tobias v. State Tax Comm'n, 378 P.2d 628 (Idaho 1963). “§ 63-101 provides that “[a]ll property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation”; and I.C. § 63-108 after providing that, for taxation purposes, real property shall be construed to include buildings, structures and…”
Russet Potato Co. v. Bd. of Equalization, 465 P.2d 625 (Idaho 1970). “§ 63-108 defines real property for the purposes of taxation as follows: “Real property for the purposes of taxation shall be construed to include land * * * and all buildings, structures and improvements, or other fixtures of whatsoever kind on land, * * * and all other property…”
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