Sections 63-105A and 63-509, Idaho Code
Each county assessor will report to the Tax Commission in the same manner and at the same time as the abstract under Section 63-509, Idaho Code, the number of properties, the aggregate total market value, and the exempted value of the properties granted the homestead exemption under Section 63-602G, Idaho Code, for the current year's property roll. The report will group properties in twenty-five thousand dollars ($25,000) increments and end with the group of properties exceeding the value of more than two million dollars ($2,000,000).
Idaho Admin. Code r. 35.01.03.114