Section 63-318 – PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY.
63-318. PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY. A park model recreational vehicle shall constitute personal property if not registered under the provisions of chapter 4, title 49, Idaho Code. Park model recreational vehicles shall not constitute real property. As used in this section, "park model recreational vehicle" has the same meaning as set […]
Section 63-312 – AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT.
63-312. AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT. (1) The county assessor, at the time of delivery of the property roll, subsequent property roll or missed property roll to the clerk of the board, must subscribe an affidavit that the property roll, subsequent property roll or missed property roll is, to […]
Section 63-313 – EXEMPTION FOR TRANSIENT PERSONAL PROPERTY.
63-313. EXEMPTION FOR TRANSIENT PERSONAL PROPERTY. Beginning January 1, 2022, all transient personal property is exempt from taxation. No replacement moneys shall be provided as a result of this section. History: [63-313 added 1996, ch. 98, sec. 4, p. 332; am. 2008, ch. 400, sec. 7, p. 1101; am. 2021, ch. 360, sec. 8, p. […]
Section 63-314 – COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR.
63-314. COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR. (1) It shall be the duty of the county assessor of each county in the state to conduct and carry out a continuing program of valuation of all taxable properties under his jurisdiction pursuant to such rules as the state tax commission may prescribe, to […]
Section 63-315 – ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS.
63-315. ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS. (1) The provisions of this section shall apply only to charter districts levying a maintenance and operation levy in the prior calendar year. For the purpose of this section, adjusted market value for assessment purposes shall be the adjusted […]
Section 63-301 – TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL.
63-301. TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL. (1) The assessor shall complete an assessment of all real and personal property in his county which is subject to assessment by him on or before the fourth Monday of June. In making such assessment, the assessor shall determine, according to […]
Section 63-316 – ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS.
63-316. ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS. (1) Whenever the state tax commission, after a hearing, determines that any county assessor or the county commissioners in assessing property in the county subject to taxation have failed to abide by, adhere to and conform with […]
Section 63-301A – NEW CONSTRUCTION ROLL.
63-301A. NEW CONSTRUCTION ROLL. [EFFECTIVE UNTIL JANUARY 1, 2023] (1) The county assessor shall prepare a new construction roll, which shall be in addition to the property roll, which new construction roll shall show: (a) The name of the taxpayer; (b) The description of the new construction, suitably detailed to meet the requirements of the […]
Section 63-317 – OCCUPANCY TAX — PROCEDURES.
63-317. OCCUPANCY TAX — PROCEDURES. (1) All real property subject to property taxation shall be valued and taxed based upon its status as of January 1 of each tax year. Improvements, other than additions to existing improvements, constructed upon real property shall not be subject to property taxation during the year of construction other than […]
Section 63-302 – LIST OF TAXABLE PERSONAL PROPERTY.
63-302. LIST OF TAXABLE PERSONAL PROPERTY. (1) The assessor shall leave at the office, place of business or residence of each personal property owner, or mail to such personal property owner at his last known post office address, a form with notice requiring such personal property owner to make a correct list of taxable personal […]