Idaho Statutes

Idaho Statutes are updated to the web July 1 following the legislative session.

pecnv.out

TITLE 63
REVENUE AND TAXATION
CHAPTER 2
DEFINITIONS — GENERAL PROVISIONS
63-204.  Classes of property. For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows:
Class 1. Real Property,
Class 2. Personal Property, and
Class 3. Operating Property.

History:
[63-204 added 1996, ch. 98, sec. 3, p. 321.]


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