Presentation - Property Tax Rules Committee - Idaho Association Of County Assessors 105th Annual Conference Page 28
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32Interim Committee – definition of “Base
assessment roll”
I. C. 50-2903(4) “Base assessment roll”
means the equalized assessment rolls, for all
classes of taxable property, which shall
include new construction or construction
planned or initiated prior to date of the
ordinance adopting an urban renewal plan
on January 1…………………….
28
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