Idaho Code
Idaho Code § 63-407 (2026)
Appeal of operating property assessments.
✓ current as of May 2026
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Appeal of operating property assessments.
Every person whose property is to be assessed by the state tax commission shall, upon request therefor in writing, be entitled to a hearing before the commission in relation to the assessment on his property or the assessment of other property in the state, and the commission shall, upon any such request, fix a time for such hearing within the period in which such assessment must be made, and such hearing shall be conducted in such manner as the commission may direct.
Notes of Decisions
Cited in 2
cases, 2004–2012 · leading case: PacificCorp v. Idaho State Tax Comm'n, 291 P.3d 442 (Idaho 2012).
PacificCorp v. Idaho State Tax Comm'n, 291 P.3d 442 (Idaho 2012). “PacifiCorp appealed Rudd’s appraisal to the Commission, pursuant to I.C. § 63-407, asserting that it was entitled to an adjustment for functional and external obsolescence in the cost approach, and that the capitalization rate applied in Rudd’s appraisal incorrectly estimated…”
Union Pac. Land Resources Corp. v. Shoshone Cnty. Assessor, 96 P.3d 629 (Idaho 2004). “” Under I.C. § 63-407, any person whose property is assessed by the Tax Commission may have a review hearing before the commission to review the assessment (but not the classification).”
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