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Idaho Statutes
Idaho Statutes are updated to the website July 1 following the legislative session.
REVENUE AND TAXATION
CHAPTER 17
TAXATION OF FOREST LANDS AND FOREST PRODUCTS
63-1708. Property exempt from taxation. The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.
History: