Idaho § 63-301 - Time of assessment - Property roll, subsequent property roll and missed property roll
Full text of Idaho Idaho Statutes § 63-301 — Time of assessment - Property roll, subsequent property roll and missed property roll, with citation guidance and answers to common questions.
§ 63-301. Time of assessment - Property roll, subsequent property roll and missed property roll
(1) The assessor shall complete an assessment of all real and personal property in his county which is subject to assessment by him on or before the fourth Monday of June. In making such assessment, the assessor shall determine, according to recognized appraisal methods and techniques, the market value for assessment purposes of real and personal property. Said assessments shall be entered on the property roll. After the aforesaid date, any property which has been omitted from the property roll shall be entered on the subsequent property roll and submitted to the county commissioners meeting as a board of equalization, from the fourth Monday of November through the first Monday of December of the current year, or entered on the missed property roll and submitted during the county board of equalization’s monthly meeting in January of the following year.
(2) The market value for assessment purposes of each parcel of property subject to assessment shall be listed on the appropriate roll, as defined in subsection (1) of this section, by category of property established and defined pursuant to section 63-109 , Idaho Code.
[63-301 added 1996, ch. 98, sec. 4, p. 327.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-301
What does Idaho Statutes § 63-301 cover?
Section 63-301 ("Time of assessment - Property roll, subsequent property roll and missed property roll") 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 § 63-301?
A common citation format is "Idaho Statutes § 63-301" (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 § 63-301 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.