Idaho Code
Idaho Code

Idaho Code § 63-111 (2026)

Certificate by chairman — Changes in assessment. 

✓ current as of May 2026
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Certificate by chairman — Changes in assessment. 

(1) On or before the first Monday of September in each year, the chairman of the state tax commission must transmit by certified mail or by other commercial delivery service providing proof of delivery, whichever is the most cost-efficient, to the county auditor of each county in the state, a certified statement showing all the changes in the assessment of any class or all classes of property, or in the aggregate value of all property in said county, and the total increase or decrease as a result of all changes made by the state tax commission in the assessment of property in said county, and the county auditor shall, upon receipt of such certified statement, file the same in his office.

(2)  In transmitting the certified statement, as prescribed in subsection (1) of this section, the chairman shall also transmit therewith the certificate showing the total amount of state property and special state taxes, if any, found to be due from the county, and shall also transmit therewith a certified statement showing the assessment of any railroad, telegraph, telephone or electric current transmission or distribution line and all other operating property under the jurisdiction of the state tax commission situated wholly or partly within the county, specifying the number of miles, the equalized value per mile, and the total equalized value of each line in the county, and in any taxing district into or through which such line extends, and the name of such line, if any, and the name and post office address of the taxpayer or owner of such line, and the county auditor shall, upon receipt of such certified statement, file the same in his office.
Notes of Decisions
Cited in 12 cases, 1950–1997 · leading case: Greenfield Vill. Apts., L.P. v. Ada Cnty., 938 P.2d 1245 (Idaho 1997).
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Greenfield Vill. Apts., L.P. v. Ada Cnty., 938 P.2d 1245 (Idaho 1997). · cites it 8× “I.C. § 63-111 (repealed 1997). The County argues that the term "full cash value" precludes discounting the value of the property as a consequence of the rent limitations.”
Idaho State Tax Comm'n v. Staker, 663 P.2d 270 (Idaho 1982). · cites it 12× “'" I.C. § 63-111. Prior to a 1969 amendment "full cash value" was defined by I.”
Merris v. Ada Cnty., 593 P.2d 394 (Idaho 1979). · cites it 4× “4 Synonyms for the term “market value” are provided in I.C. § 63-111, which reads as follows: “63-111.”
Bd. of Cnty. Com'rs v. Sears, Roebuck & Co., 256 P.2d 526 (Idaho 1953). · cites it 4× “Section 63-111, I.C., is the general statute defining the term “value” as used in our assessment statutes.”
Janss Corp. v. Bd. of Equalization of Blaine Cnty., 478 P.2d 878 (Idaho 1970). · cites it 4× “) The term "cash value" (or "value" or "full cash value") meant the value of the property would be taken in payment of a just debt from a solvent debtor, or the amount the property would sell for at a voluntary sale made in the ordinary course of business (I.”
Anderson's Red & White Store v. Kootenai Cnty., 215 P.2d 815 (Idaho 1950). · cites it 3× “Since it does appear on the face of the record that merchandise was assessed on the basis of 20% and other property on the basis of approximately 10% of actual value, applying the presumption to the facts, respondent urges that it is to be presumed that the assessor considered…”
Crow v. Bd. of Equalization, 662 P.2d 1125 (Idaho 1983). · cites it 2× “The article occasionally refers to “market value” rather than “market value for assessment purposes,” but I.C. § 63-111 provided at that time, that “[f]or purposes of appraisal, assessment and taxation of property in title 63, Idaho Code, the terms ‘value,’ ‘cash value,’ ‘full…”
Abbot v. State Tax Comm'n, 398 P.2d 221 (Idaho 1965). · cites it 2× “Full cash value is defined by I.C. § 63-111 as follows: “By the term ‘value,’ ‘cash value’ or ‘full cash value’ is meant the value at which the prbperty 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…”
C. C. Anderson Stores Co. v. State Tax Comm'n, 422 P.2d 337 (Idaho 1967). · cites it 10× “sessment 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 at twelve o’clock meridian, on the second Monday of January in the year in which such taxes are…”
Boise Cmty. Hotel, Inc. v. Bd. of Equalization, 391 P.2d 840 (Idaho 1964). · cites it 2× “”’ I.C. § 63-111. “In ascertaining the value of any property the assessor shall not adopt a lower or different standard of value because the same is to serve as a basis of taxation * * I.”
C. C. Anderson Stores Co. v. State Tax Comm'n, 384 P.2d 677 (Idaho 1963). · cites it 6× “§ 63-102 and as that term value is defined in I.C. § 63-111 and I.C. § 63-202. I.C. § 63-111 is as follows: “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…”
Bd. of Equalization v. Heights Real Est. Co., 391 P.2d 328 (N.M. 1964). “” The question then arises — what is “cash value?” The legislature, under the 1933 act (§ 72-1-3, supra), used the term “cash value.” The 1919, 1921 and 1925 acts used the phrase “full cash value.”
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