Idaho · Through 2026 Legislative Session

Idaho Code § 63-207: Assessment of property.

Where this section sits in the code

TITLE 63 REVENUE AND TAXATION
CHAPTER 2 DEFINITIONS — GENERAL PROVISIONS

(1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.

(2) All operating property shall be assessed by the state tax commission.

Collected 2026-09-04T11:23:42Z. Source file · JSON

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