Section 35.01.03.312 - PARTIAL YEAR ASSESSMENT OF REAL AND PERSONAL PROPERTYSections 63-311, 63-602Y, Idaho Code
01.Change of Status. The real or personal property that has a change of status as described in Section 63-602Y, Idaho Code, includes exempt governmental property.02.Cross Reference. Partial year assessments. If the assessor is notified of taxable personal property entering the county after the lien date, the assessor may place the property on the subsequent or missed property roll. Consequently, if the assessor is notified that previously reported taxable personal property is no longer subject to property tax prior to the end of the calendar year, the assessor will adjust the subsequent or missed property roll accordingly. See Idaho Supreme Court decision in Xerox Corporation v. Ada County Assessor, 101 Idaho 138, 609 P.2d 1129 (1980).Idaho Admin. Code r. 35.01.03.312