Presentation - Property Tax Rules Committee - Idaho Association Of County Assessors 105th Annual Conference Page 5
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32Types of Rules
(continued)
Pending rule
– Has been adopted by the agency but remains subject to
legislative review
– May be changed or rejected by the legislature
– Does not become final or effective until the conclusion
of the regular or special session at which it was
considered by the legislature.
Final rule – also known as a permanent rule
Negotiated rulemaking – “process in which all
interested parties and the agency seek a
consensus on the content of a rule.”
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