{"data":{"id":"us-id/idaho-code-63-216","jurisdiction":"us-id","citation":"Idaho Code § 63-216","heading":"No state property tax when sales tax is in force.","body":"In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted in section 9, article VII, of the constitution of the state of Idaho.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 2 DEFINITIONS — GENERAL PROVISIONS"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch2/sect63-216/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:42Z","sha256":"dbf500eb89a28adeb3004d3c5dec248e829a54b136b7a328d188e322c3df361e","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-215","next":"us-id/idaho-code-63-217"},"notice":"GroundRules: Original legal text. Not legal advice."}