Appeals resolution meetings
A primary duty of the Commissioners is to hear appeals for redetermination of taxes and issue final decisions (Idaho Code sections 63-3045 and 63-3045B).
Generally held quarterly, these meetings are when Commissioners hear administrative reports, recognize staff, and address matters requiring a vote (e.g. resolutions, rules dockets, forestland values, and stumpage values).
State Board of Equalization
The Commissioners meet as the state Board of Equalization for two weeks in August to equalize assessments throughout the state. The Board also hears appeals of operating property doing business in Idaho (Article VII, Section 12, Idaho Constitution; Idaho Code section 63-108).
Economic Estimates Commission
The Economic Estimates Commission convenes to determine and publish the estimated total Idaho personal income. They must do this before January 1 of the coming fiscal year (Idaho Code sections 67-6801 and 67-6802).