{"data":{"id":"us-id/idaho-code-63-204","jurisdiction":"us-id","citation":"Idaho Code § 63-204","heading":"Classes of property.","body":"For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows:\nClass 1. Real Property,\nClass 2. Personal Property, and\nClass 3. Operating Property.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 2 DEFINITIONS — GENERAL PROVISIONS"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch2/sect63-204/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:42Z","sha256":"b4fd1b9a184bf4ca6cacfa387c65639f1675e0aebc904170150711a939be99cb","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-203","next":"us-id/idaho-code-63-205"},"notice":"GroundRules: Original legal text. Not legal advice."}