Idaho § 31-902 - Petition for cancelation or adjustment
Full text of Idaho Idaho Statutes § 31-902 — Petition for cancelation or adjustment, with citation guidance and answers to common questions.
§ 31-902. Petition for cancelation or adjustment
Any one or more owners of land seeking such cancelation or adjustment of taxes, or any irrigation or drainage district or incorporated water company having such lands within its project, may file with the clerk of the board of county commissioners a petition setting forth the facts upon which it is claimed a cancelation or adjustment of the taxes should be made. If the petition sets forth the facts required to be contained therein under section 31-901 , the board shall hear the proof submitted in support of said petition and anyone present shall have a right to be heard in opposition thereto. If the board, after considering the evidence offered at such hearing, and at any adjournment thereof, and after making such other investigation as it may deem necessary, finds that the public interest and common welfare require that such taxes be canceled or otherwise adjusted and that such action will not be detrimental to the interests of the county and other tax-levying bodies affected thereby, and that the conditions set forth in subdivisions (a), (b) or (c) of section 31-901 exist, the board shall make and enter an order which shall be recorded in full in the official minutes of the board, setting forth its findings and decision, and its reasons therefor.
[31-902, added 1935, (1st E.S.), ch. 52, sec. 2, p. 137.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 31-902
What does Idaho Statutes § 31-902 cover?
Section 31-902 ("Petition for cancelation or adjustment") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 31-902?
A common citation format is "Idaho Statutes § 31-902" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 31-902 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.