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, […]
Section 63-211 – ABSTRACT OF STATE LANDS.
63-211. ABSTRACT OF STATE LANDS. (1) It shall be the duty of the director of the state department of lands to furnish to each assessor of each county in the state without fee a copy of each land sale certificate whenever a sale has been held and a certificate has been issued showing the land […]
Section 63-212 – ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST.
63-212. ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST. (1) When the property assessed is the unpartitioned property of a deceased person, the name of the heirs, guardian, executor or administrator may be inserted on the property roll, and the payment of property taxes on such property by any such person binds the estate for […]
Section 63-213 – DOUBLE ASSESSING PROHIBITED.
63-213. DOUBLE ASSESSING PROHIBITED. (1) Property which has been assessed for taxation in any county in this state shall not be assessed again for taxation for the same purposes or period of time in any other county in this state for the same year. (2) In all questions which may arise as to the proper […]
Section 63-214 – DESCRIPTION OF PROPERTY.
63-214. DESCRIPTION OF PROPERTY. In all proceedings relating to the assessment of property for taxation, or the levy and collection of property taxes, it shall be sufficient to designate the amount of property taxes and the amount, value and description of property by tax number, initial letters, abbreviations, figures, fractions and exponents. Such designations must […]