Idaho Code § 33-2133: Tax exemption.

The property of a dormitory housing commission is declared to be public property used for essential public and educational purposes, and such property and a dormitory housing commission shall be exempt from all taxes and special assessments of the city, the county, the state or any political subdivision thereof; except that such commission may contract to pay special charges for sewerage, water, or other special services of like nature, in order to obtain such services, but not as a tax.