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 […]
Section 63-303 – ASSESSMENT OF MANUFACTURED HOMES.
63-303. ASSESSMENT OF MANUFACTURED HOMES. Manufactured homes shall be assessed as other residential housing and such assessments shall be entered on the property roll. History: [63-303 added 1996, ch. 98, sec. 4, p. 328; am. 2004, ch. 27, sec. 2, p. 44.]
Section 63-304 – MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.
63-304. MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY. (1) A manufactured home may constitute real property if the running gear is removed and: (a) If the manufactured home becomes permanently affixed to a foundation: (i) On land which is owned or being purchased by the owner or purchaser of said manufactured home; or (ii) On land […]
Section 63-305 – REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY.
63-305. REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY. (1) Once a manufactured home has been converted to real property under the provisions of section 63-304, Idaho Code, it shall be deemed a fixture and an improvement to the real property to which it is affixed. Physical removal shall be prohibited without […]
Section 63-306 – LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY.
63-306. LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY. (1) All property required to be listed and assessed under the provisions of this title shall be listed by the owner or his agent, except as hereinafter provided: (a) The property of a minor shall be listed by his guardian, or by the person having such […]