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 63-307 – OWNERSHIP IDENTIFICATION.
63-307. OWNERSHIP IDENTIFICATION. (1) The assessor shall ascertain the current ownership of land from documents recorded in the county recorder’s office and/or from evidence of ownership furnished to the assessor that is admissible at trial in a civil action. Evidence of ownership admissible in a civil action includes but is not limited to a policy […]
Section 63-308 – VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER.
63-308. VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. (1) At the taxpayer’s request, on a form provided by the assessor, the valuation assessment notice may be transmitted electronically to the taxpayer. (2) The valuation assessment notice required under the provisions of this chapter shall be delivered or may be transmitted electronically, as that term is […]
Section 63-309 – IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY.
63-309. IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY. (1) All taxable improvements on government, Indian, state, county, municipal or other lands exempt from taxation, and all improvements on all railroad rights-of-way owned separately from the ownership of the rights-of-way upon which the same stands, or in which nonexempt persons have […]
Section 63-310 – COMPLETION AND DELIVERY OF PROPERTY ROLL.
63-310. COMPLETION AND DELIVERY OF PROPERTY ROLL. The assessor must certify the completion of the property roll on or before the fourth Monday of June in each year, and must, on or before that date, deliver the completed property roll, together with all claims for exemptions from assessment or taxation to the clerk of the […]
Section 63-311 – COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.
63-311. COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS. (1) The assessor shall assess all personal property and all improvements to real property except as otherwise provided in section 63-317, Idaho Code, which have been completed or discovered between the fourth Monday of June and the fourth Monday of November and which were not […]
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 […]