Section 63-219 – UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS.
63-219. UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS. (1) The state tax commission shall develop, maintain and enforce statewide systems for the preparation of property rolls and related documents and procedures and for uniform parcel numbering. Said systems shall provide related information specified by the state tax commission. (2) The state tax commission shall prescribe forms […]
Section 63-220 – TAX EXTENSIONS AS DISASTER RELIEF.
63-220. TAX EXTENSIONS AS DISASTER RELIEF. (1) The board of county commissioners of any Idaho county declared by the governor of the state of Idaho as a natural disaster area may grant an extension of time for any filings or payments required under section 63-302(1), 63-602G, 63-706 or 63-903, Idaho Code, to those persons whose […]
Section 63-205A – ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION 42 LOW-INCOME PROPERTIES.
63-205A. ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION 42 LOW-INCOME PROPERTIES. (1) Section 42 of the Internal Revenue Code and related regulations govern the housing tax credit established under the 1986 tax reform act, as amended, and provides an incentive for developers to provide safe and sanitary housing for individuals and families earning […]
Section 63-205B – ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES.
63-205B. ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES. (1) In the assessment of the operating property of rate-regulated electric utility companies, the market value shall be determined by the state tax commission by applying applicable law, statutes, property tax administrative rules and the following criteria: (a) Depending on the weighting placed on the […]
Section 63-205C – VALUATION OF AGRICULTURAL LAND.
63-205C. VALUATION OF AGRICULTURAL LAND. (1) The market value of land actively devoted to agriculture is its actual use value. Actual use value shall be established by capitalization of economic rent or long-term average crop rental at a capitalization rate that shall be either the rate of interest charged by lenders in the local area […]
Section 63-206 – LIEN OF PROPERTY TAXES.
63-206. LIEN OF PROPERTY TAXES. (1) All property taxes levied upon real property shall be a first and prior lien upon the real property assessed therefor, and shall only be discharged by the payment or cancellation of the property taxes as provided in this title. (2) In addition, all property taxes levied upon personal property […]
Section 63-207 – ASSESSMENT OF PROPERTY.
63-207. ASSESSMENT OF PROPERTY. (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. History: [63-207 added 1996, ch. 98, sec. 3, p. 322.]
Section 63-208 – RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS.
63-208. RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS. (1) It shall be the duty of the state tax commission to prepare and distribute to each county assessor and the county commissioners within the state of Idaho, rules prescribing and directing the manner in which market value for assessment purposes is to be determined […]
Section 63-209 – ASSESSOR’S PLAT RECORD.
63-209. ASSESSOR’S PLAT RECORD. The assessor must have prepared a full, accurate and complete plat record of all parcels of real property within his county. Township, range and section lands shall be platted thereon in such manner as to correspond with the technical description of such lands as described by the government survey thereof. Subdivision, […]
Section 63-210 – TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS.
63-210. TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS. (1) The assessor shall give to each tract of land described by metes and bounds a tax number which shall be recorded with the county recorder without fee. This number shall be placed on the property roll to indicate the certain piece of land bearing such number, […]