Notice Of Appeal: Boe Appeals

01. Separate Notice. Each parcel assessment appealed must use a separate Board Appeal Form or separate notice of appeal. (7-1-24) 02. BOE Appeal. An appeal brought under Section 63-511, Idaho Code, the notice of appeal shall contain: (7-1-24) a. A legal description of the property relating to the appeal; (7-1-24) b. A copy of the county board of equalization’s final decision, and when available, the decision’s postmarked mailing envelope or any accompanying certificate of service; (7-1-24) c. For a valuation appeal, a clear declaration of the alleged market value for the subject property. For a property tax exemption claim, the Idaho Code section(s) associated with the claim and a summary of the factual basis supporting why exempt status should be granted or denied; and (7-1-24) d. A copy of the final tax assessment notice for the assessment appealed. (7-1-24)