Presentation - Property Tax Rules Committee - Idaho Association Of County Assessors 105th Annual Conference Page 12

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RULE 315(NR) - USE OF RATIO STUDY TO EQUALIZE BOISE SCHOOL DISTRICT
Section 63-315, 33-802(6)


Set the time frame by which the increment value will
be included in adjusted market value for the Boise
School District upon dissolution of an RAA
– Intent of dissolution should be given by April 1
st
– Adjusted market value will be corrected if intent to dissolve
received by September 1
– The official resolution declaring the district dissolved by
December 31
must be received by September 1
st
Ratio study based adjustments will be applied to the
actual value including the increment
12

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