Section 35.01.03.800 - BUDGET CERTIFICATION RELATING TO OPERATING PROPERTY ANNEXATION VALUESection 63-802, Idaho Code
01."Appropriate County Auditor" Defined. The county auditor of each county within which any taxing district with an annexation is located.02.Annexation Values for Operating Properties. Pursuant to Section 63-802, Idaho Code, the Tax Commission will certify the current year's net taxable values of operating properties within annexations made during the previous calendar year. This certification will list summarized values of said operating properties for each applicable taxing district and is part of the certification required pursuant to Section 63-410, Idaho Code.03.County Auditor to Notify Taxing Districts. As soon as possible after receipt of the list pursuant to Subsection 800.02, the appropriate county auditor will notify affected taxing districts.Idaho Admin. Code r. 35.01.03.800