Idaho Code
Idaho Code § 63-804 (2026)
Filing copy of budget.
✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Filing copy of budget.
The council, trustees, board or other governing body of any taxing district shall at the time of certifying the total amount required from a property tax upon property within the district to raise the amount of money fixed by their budget as previously prepared or approved and as provided for in section 63-803, Idaho Code, file with the appropriate county commissioners a certified copy of their budget as previously prepared, approved and adopted.
Notes of Decisions
Cited in 3
cases, 1989–2008 · leading case: Idaho State Tax Comm'n v. Railbox Co., 782 P.2d 32 (Idaho 1989).
Idaho State Tax Comm'n v. Railbox Co., 782 P.2d 32 (Idaho 1989). “I.C. § 63-804, as in effect at the time in question, provides: It shall be the duty of the state tax commission to ascertain and determine the assessed value of all property in the state owned by each company described in § 63-802, Idaho Code.”
Safe Air for Everyone v. Idaho State Dep't of Agric., 177 P.3d 378 (Idaho 2008). “” Idaho Code § 63-804 imposes requirements upon the “council, trustees, board or other governing body of any taxing district.”
Idaho State Tax Comm'n v. Railbox Co., 788 P.2d 180 (Idaho 1989). “As applied by the District Court to Railbox, the regulation would conflict with both constitutional standards and taxing statutes of the state.”
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