GroundRules
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- Idaho Code § 63-104 · Holding other offices.
- Idaho Code § 63-105 · Powers and duties — General.
- Idaho Code § 63-105A · Powers and duties — Property tax.
- Idaho Code § 63-106 · Federal aid.
- Idaho Code § 63-107 · Process and procedure before state tax commission.
- Idaho Code § 63-108 · Meeting of state tax commission.
- Idaho Code § 63-109 · Equalization by categories — Identification and reassessment.
- Idaho Code § 63-110 · Property and special taxes.
- Idaho Code § 63-111 · Certificate by chairman — Changes in assessment.
- Idaho Code § 63-112 · Payments for assistance with property tax assessment.
- Idaho Code § 63-113 · Reporting whole dollar amounts.
- Idaho Code § 63-114 · Filing and payment extensions as disaster relief.
- Idaho Code § 63-115 · Filing of electronic returns and documents — Electronic funds transfers.
- Idaho Code § 63-117 · Payment of taxes by credit card and other commercially acceptable means.
- Idaho Code § 63-118 · Alternative dispute resolution.
- Idaho Code § 63-119 · Collection of tax by commercial collector.
- Idaho Code § 63-201 · Definitions.
- Idaho Code § 63-202 · Official records.
- Idaho Code § 63-203 · All property subject to property taxation.
- Idaho Code § 63-204 · Classes of property.
- Idaho Code § 63-205 · Assessment — Market value for assessment purposes.
- Idaho Code § 63-205A · Assessment — Market Value for Assessment Purposes of Section 42 low-income Properties.
- Idaho Code § 63-205B · Assessment OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES. [effective until january 1, 2026]
- Idaho Code § 63-205C · valuation of agricultural land.
- Idaho Code § 63-206 · Lien of property taxes.
- Idaho Code § 63-207 · Assessment of property.
- Idaho Code § 63-208 · Rules pertaining to market value — Duty of assessors.
- Idaho Code § 63-209 · Assessor’s plat record.
- Idaho Code § 63-210 · Tax numbers for metes and bounds descriptions.
- Idaho Code § 63-211 · Abstract of state lands.
- Idaho Code § 63-212 · Estates — Claimants — Agents — Undivided interest.
- Idaho Code § 63-213 · Double assessing prohibited.
- Idaho Code § 63-214 · Description of property.
- Idaho Code § 63-215 · Legal description and map of boundaries to be recorded and filed.
- Idaho Code § 63-216 · No state property tax when sales tax is in force.
- Idaho Code § 63-217 · Filing of material by mail or private delivery services.
- Idaho Code § 63-218 · Reproduction of records — Destruction of originals authorized — Admissibility in evidence.
- Idaho Code § 63-219 · Uniform property rolls and related documents.
- Idaho Code § 63-220 · Tax extensions as disaster relief.
- Idaho Code § 63-301 · Time of assessment — Property roll, subsequent property roll and missed property roll.
- Idaho Code § 63-301A · New construction roll.
- Idaho Code § 63-302 · List of taxable personal property.
- Idaho Code § 63-303 · Assessment of manufactured homes.
- Idaho Code § 63-304 · Manufactured homes to constitute real property.
- Idaho Code § 63-305 · Reversal of declaration which treats a manufactured home as real property.
- Idaho Code § 63-306 · Listing of property by owner, agent or fiduciary.
- Idaho Code § 63-307 · Ownership identification.
- Idaho Code § 63-308 · VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. [EFFECTIVE UNTIL JANUARY 1, 2024]
- Idaho Code § 63-309 · Improvements on exempt and railroad rights-of-way lands — Equity in state property.
- Idaho Code § 63-310 · Completion and delivery of property roll.
- Idaho Code § 63-311 · Completion and delivery of subsequent and missed property rolls.
- Idaho Code § 63-312 · Affidavit to completed roll — Effect of failure to make affidavit.
- Idaho Code § 63-313 · exemption for transient personal property.
- Idaho Code § 63-314 · County valuation program to be carried on by assessor.
- Idaho Code § 63-315 · Assessment ratios and the determination of adjusted market value for assessment purposes for school districts.
- Idaho Code § 63-316 · Adjustment of assessed value — Completion of assessment program by state tax commission — Payment of costs.
- Idaho Code § 63-317 · Occupancy tax — Procedures.
- Idaho Code § 63-318 · park model recreational vehicle to constitute personal property.
- Idaho Code § 63-401 · Operating property assessed by state tax commission.
- Idaho Code § 63-402 · Nonoperating property assessed by county assessor.
- Idaho Code § 63-403 · Operator representative of owner.
- Idaho Code § 63-404 · Operator’s statement — Arbitrary assessment.
- Idaho Code § 63-405 · Assessment of operating property.
- Idaho Code § 63-406 · Attendance at assessment hearing.
- Idaho Code § 63-407 · Appeal of operating property assessments.
- Idaho Code § 63-408 · Reexamination of value — Complaint by assessor.
- Idaho Code § 63-409 · Appeals from state tax commission valuations of operating property.
- Idaho Code § 63-410 · Certification of value to counties — Comparisons — Special meeting — Escaped assessments.
- Idaho Code § 63-411 · Special provisions for private railcar fleets — Notice of delinquency — Collection of delinquency.
- Idaho Code § 63-501 · Meeting of commissioners as a board of equalization.
- Idaho Code § 63-501A · Taxpayer’s right to appeal.
- Idaho Code § 63-502 · Function of board of equalization on assessments.
- Idaho Code § 63-503 · New and additional assessments.
- Idaho Code § 63-504 · Lien of unpaid personal property taxes on real property.
- Idaho Code § 63-505 · Production of evidence by county officials and others.
- Idaho Code § 63-506 · Notice to taxpayer of new assessments and changes.
- Idaho Code § 63-507 · Record of proceedings.
- Idaho Code § 63-508 · Completion of property roll after equalization.
- Idaho Code § 63-509 · Delivery of rolls to county auditor — Abstracts of rolls.
- Idaho Code § 63-510 · Notification of valuation due to state tax commission.
- Idaho Code § 63-511 · Appeals from county board of equalization.
- Idaho Code § 63-601 · All property subject to taxation.
- Idaho Code § 63-602 · Property exempt from taxation.
- Idaho Code § 63-602A · Property exempt from taxation — Government property.
- Idaho Code § 63-602AA · Property exempt from taxation — Exceptional situations.
- Idaho Code § 63-602B · Property exempt from taxation — Religious limited liability companies, corporations or societies.
- Idaho Code § 63-602BB · Partial exemption for remediated land.
- Idaho Code § 63-602C · Property exempt from taxation — Fraternal, benevolent, or charitable limited liability companies, corporations or societies.
- Idaho Code § 63-602CC · Property exempt from taxation — Qualified equipment utilizing postconsumer waste or postindustrial waste.
- Idaho Code § 63-602D · Property exempt from taxation — Certain hospitals.
- Idaho Code § 63-602DD · Manufactured homes used under a dealer’s plate or as a sheep and cow camp.
- Idaho Code § 63-602E · Property exempt from taxation — Property used for school or educational purposes.
- Idaho Code § 63-602EE · Property exempt from taxation — Certain tangible personal property.
- Idaho Code § 63-602F · Property exempt from taxation.
- Idaho Code § 63-602G · Property exempt from taxation — Homestead.
- Idaho Code § 63-602GG · Property exempt from taxation — Low-income housing owned by nonprofit organizations.
- Idaho Code § 63-602H · Value of residential property in certain zoned areas.
- Idaho Code § 63-602HH · Property exempt from taxation — Significant capital investments.
- Idaho Code § 63-602I · Property exempt from taxation — Household goods, wearing apparel and other personal effects in certain cases.
- Idaho Code § 63-602II · Property exempt from taxation — Unused infrastructure.