TITLE 63

REVENUE AND TAXATION

CHAPTER 17

TAXATION OF FOREST LANDS AND FOREST PRODUCTS

63-1704.  Large-size forest tracts. Tracts of forest lands which consist of five thousand (5,000) or more acres, whether contiguous or not, so long as such tracts are held in common ownership, must be appraised, assessed and taxed as real property as provided in section 63-1705, Idaho Code.

History:

[63-1704, added 1982, ch. 123, sec. 5, p. 353; am. 1996, ch. 431, sec. 2, p. 1466.]