GroundRules
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- Idaho Code § 63-602J · Property exempt from taxation — Motor vehicles and vessels properly registered.
- Idaho Code § 63-602JJ · property exempt from taxation — certain property of producer of electricity by means of wind, solar, or geothermal energy — RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas COMPANIES, And rate-regulated gas companies.
- Idaho Code § 63-602KK · Property exempt from taxation — Certain personal property.
- Idaho Code § 63-602L · Property exempt from taxation — Intangible personal property.
- Idaho Code § 63-602M · Property exempt from taxation — Certain secured dues and credits.
- Idaho Code § 63-602N · Property exempt from taxation — Irrigation water and structures — certain property of irrigation districts or canal companies.
- Idaho Code § 63-602NN · Property exempt from taxation — Certain business property.
- Idaho Code § 63-602O · Property exempt from taxation — Property used for generating and delivering electrical power for irrigation or drainage purposes and property used for transmitting and delivering natural gas energy for irrigation or drainage purposes. [effective until january 1, 2026]
- Idaho Code § 63-602OO · Property exempt from taxation — oil or gas related wells.
- Idaho Code § 63-602P · Property exempt from taxation — Facilities for water or air pollution control.
- Idaho Code § 63-602Q · Property exempt from taxation — Certain cooperative telephone lines.
- Idaho Code § 63-602R · Property exempt from taxation — Agricultural crops.
- Idaho Code § 63-602S · Property exempt from taxation — Fruits and vegetables held for human consumption, and seeds, shipped out of the state.
- Idaho Code § 63-602T · Property exempt from taxation — Personal property manufactured or processed in this state and actually sold and shipped out of state.
- Idaho Code § 63-602U · Property exempt from taxation — Personal property shipped into the state and stored in a public or private warehouse structure, and designated for shipment out of the state to be considered in transit.
- Idaho Code § 63-602V · Property exempt from taxation — Personal property shipped into the state and stored in the original package.
- Idaho Code § 63-602W · Business inventory exempt from taxation — Business inventory that is a component of real property that is a single family dwelling.
- Idaho Code § 63-602X · Property exempt from taxation — Casualty loss.
- Idaho Code § 63-602Y · Property exempt from taxation — Effect of change of status.
- Idaho Code § 63-602Z · Exemption from occupancy tax.
- Idaho Code § 63-603 · Electric, or gas, public utilities pumping water for irrigation or drainage — Reduction of assessment in accordance with exemption — Credit on customers’ bills or payment to consumers. [effective until january 1, 2026]
- Idaho Code § 63-604 · Land actively devoted to agriculture defined.
- Idaho Code § 63-605 · Land used to protect wildlife and wildlife habitat.
- Idaho Code § 63-606A · Small employer growth incentive exemption.
- Idaho Code § 63-701 · Definitions.
- Idaho Code § 63-702 · reduction in property TAXES or occupancy taxes — Claim is personal — Exceptions.
- Idaho Code § 63-703 · Procedure for filing claims.
- Idaho Code § 63-704 · Amount of property tax or occupancy tax reduction.
- Idaho Code § 63-705 · Publication of changes in income limitations and property tax or occupancy tax reduction amounts.
- Idaho Code § 63-705A · special property tax or occupancy tax reduction for disabled veterans.
- Idaho Code § 63-706 · Time requirements for filing claim.
- Idaho Code § 63-707 · Procedure after claim approval.
- Idaho Code § 63-708 · Recovery of erroneous claims.
- Idaho Code § 63-709 · Reimbursement by state tax commission.
- Idaho Code § 63-710 · Procedure after reimbursement.
- Idaho Code § 63-711 · Cancellation of taxes — Hardship and casualty losses — Special.
- Idaho Code § 63-712 · Short title.
- Idaho Code § 63-713 · Definitions.
- Idaho Code § 63-714 · Application — Deferral of property tax.
- Idaho Code § 63-715 · Procedures — Appeals.
- Idaho Code § 63-716 · Deferral — Interest — Lien — Priority.
- Idaho Code § 63-717 · Reimbursement by state tax commission.
- Idaho Code § 63-718 · Events terminating deferral — Payment of deferred tax and interest.
- Idaho Code § 63-719 · Tax deed for deficiency in repayment.
- Idaho Code § 63-720 · Recovery of erroneous and other improper deferrals.
- Idaho Code § 63-721 · Knowingly filing a false claim a misdemeanor.
- Idaho Code § 63-724 · homeowner property tax relief.
- Idaho Code § 63-801 · Annual state property tax levy.
- Idaho Code § 63-802 · Limitation on budget requests — Limitation on tax charges — Exceptions.
- Idaho Code § 63-802A · Notice of budget hearing.
- Idaho Code § 63-802C · Election to create a new taxing district.
- Idaho Code § 63-803 · Certification of budgets in dollars.
- Idaho Code § 63-804 · Filing copy of budget.
- Idaho Code § 63-805 · Annual levies.
- Idaho Code § 63-806 · Warrant redemption fund.
- Idaho Code § 63-807 · Levy by new taxing units — Duties of auditor.
- Idaho Code § 63-808 · Record of proceedings.
- Idaho Code § 63-809 · Unauthorized levy — Notification by state tax commission — Action to set aside.
- Idaho Code § 63-810 · Erroneous Levy — Corrective action.
- Idaho Code § 63-811 · Computation of property taxes — Duty of county auditor.
- Idaho Code § 63-812 · Accounting and collection of property taxes.
- Idaho Code § 63-901 · Property taxes payable only in legal tender.
- Idaho Code § 63-902 · Property tax notice and receipts — Duty of tax collector.
- Idaho Code § 63-903 · When payable.
- Idaho Code § 63-904 · Special provisions for collection of property taxes on personal property.
- Idaho Code § 63-905 · Receipt for property taxes paid.
- Idaho Code § 63-906 · Interim payment account — Receipt for deposits.
- Idaho Code § 63-907 · Entry of delinquent tax — Duty of county treasurer.
- Idaho Code § 63-1001 · Effect of delinquency — Interest rate.
- Idaho Code § 63-1002 · Payment of delinquency — Order — Receipt.
- Idaho Code § 63-1003 · Lien and effect of delinquency.
- Idaho Code § 63-1004 · Payment of delinquency on segregated property.
- Idaho Code § 63-1005 · Pending issue of tax deed — General provisions — Notice.
- Idaho Code § 63-1006 · Hearing and issuance of tax deed.
- Idaho Code § 63-1007 · Redemption — Expiration of right.
- Idaho Code § 63-1008 · Effect of tax deed as evidence.
- Idaho Code § 63-1009 · Effect of tax deed as conveyance.
- Idaho Code § 63-1010 · Deeds upon redemption.
- Idaho Code § 63-1011 · Possession under tax deed conclusive as to regularity of proceedings.
- Idaho Code § 63-1012 · Sale of personal property upon delinquency.
- Idaho Code § 63-1013 · Warrants of distraint — Service and execution.
- Idaho Code § 63-1014 · Removal or sale or repossession of personal property before payment of property taxes on property rolls.
- Idaho Code § 63-1015 · Apportionment of proceeds from redemption.
- Idaho Code § 63-1101 · Seizure of property for refusal to pay property tax — Duty of tax collector.
- Idaho Code § 63-1102 · Sale.
- Idaho Code § 63-1103 · Disposition of proceeds.
- Idaho Code § 63-1104 · Bill of sale.
- Idaho Code § 63-1105 · Resale.
- Idaho Code § 63-1106 · Sale of additional property.
- Idaho Code § 63-1107 · Disposition of excess.
- Idaho Code § 63-1108 · Purchase by county.
- Idaho Code § 63-1201 · Monthly and final settlement of tax collector.
- Idaho Code § 63-1202 · Settlement by county auditor.
- Idaho Code § 63-1301 · Application to taxing districts.
- Idaho Code § 63-1302 · Cancellation and refund of property tax.
- Idaho Code § 63-1303 · Adjustment of property taxes by county commissioners — Duties of tax collector.
- Idaho Code § 63-1304 · Adjustment of late charges or interest.
- Idaho Code § 63-1305 · Refund or credit of property taxes by order of court or board of tax appeals.
- Idaho Code § 63-1305C · taxation and Refund of property taxes collected on a tax exempt property.
- Idaho Code § 63-1306 · Procedure and proof of payment.