All personal property is reassessed each year by the Assessor's office. The items included are:
Business furniture and fixtures
Transient personal property such as road building equipment (§63-201, I.C.)
Certain types of manufactured homes (§§63-305 and 49-155, I.C.)
Categories of personal property not easily located and listed
Assessors in the state must send a personal property declaration to property owners to use in reporting their personal property for the year. Since the annual date for assessment is on the first day of January, personal property reporting sheets are sent out early in the year, with a March 15 deadline for their return (§63-302, I.C.). These reports are supplemented by official spot checks by deputies in the field.
The property roll includes all personal property assessed by the fourth Monday of June and must be delivered to the clerk of the board of county commissioners on or before the fourth Monday of June (§63-310, I.C.) for equalization (§63-501, I.C.). Personal property assessed after the fourth Monday of June is included on the subsequent personal property roll and must be delivered for equalization by the fourth Monday of November (§§63-311 and 63 to 501, I.C.).