Presentation - Property Tax Rules Committee - Idaho Association Of County Assessors 105th Annual Conference Page 4
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32Types of Rules
Proposed rule
– The agency’s written proposal to adopt a new rule, amend
or repeal an existing rule
– May not yet be published in the Administrative Bulletin or, if
published, has not yet been adopted by the agency
– Can not be enforced
Temporary rule (Emergency rule)
– Authorized by the Governor if the rule is required for:
Protection of the public health, safety, or welfare; or
Compliance with deadlines in amendments to governing law
or federal programs; or
Conferring a benefit
– Can be enforced
– Generally expires at the end of legislative session
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