Idaho § 31-903 - Petition for confirmation of cancelation or adjustment
Full text of Idaho Idaho Statutes § 31-903 — Petition for confirmation of cancelation or adjustment, with citation guidance and answers to common questions.
§ 31-903. Petition for confirmation of cancelation or adjustment
If the board finds, decides and orders that the taxes be canceled or otherwise adjusted, the petitioner, or petitioners, shall, within twenty (20) days thereafter, file with the clerk of the district court of said county a petition praying in effect that the proceedings of the board may be examined, approved and confirmed by the court. The court, or the judge thereof at chambers shall thereupon make an order designating a time for hearing said petition and direct the clerk of the court to publish a notice, at the expense of the petitioner or petitioners, of the filing of said petition. The notice shall state the time and place fixed by the court for hearing the petition and the prayer thereof, and a brief statement of the action taken by the board of county commissioners thereon, and that any person interested in the subject-matter of said petition may, on or before the day fixed for the hearing thereof, demur to or answer said petition. The notice shall be published in a newspaper of general circulation in the county at least once a week for at least two (2) consecutive weeks, and the time fixed for the hearing shall be not less than twenty (20) days from the first publication of such notice. The rules of pleading and practice in civil actions in the district court shall apply to proceedings hereunder insofar as the same are not inconsistent with the provisions of this act.
[31-903, added 1935 (1st E.S.), ch. 52, sec. 3, p. 137.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 31-903
What does Idaho Statutes § 31-903 cover?
Section 31-903 ("Petition for confirmation of 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 § 31-903?
A common citation format is "Idaho Statutes § 31-903" (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 § 31-903 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.