{"data":{"id":"us-id/idaho-code-63-207","jurisdiction":"us-id","citation":"Idaho Code § 63-207","heading":"Assessment of property.","body":"(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.\n(2) All operating property shall be assessed by the state tax commission.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 2 DEFINITIONS — GENERAL PROVISIONS"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch2/sect63-207/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:42Z","sha256":"eac493981dbfccc0dc2e15018b326bc5dcebee5e4bd565d9f297d449496655bd","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-206","next":"us-id/idaho-code-63-208"},"notice":"GroundRules: Original legal text. Not legal advice."}