TITLE 63

REVENUE AND TAXATION

CHAPTER 2

DEFINITIONS — GENERAL PROVISIONS

63-207.  Assessment of property. (1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.

(2)  All operating property shall be assessed by the state tax commission.

History:

[63-207 added 1996, ch. 98, sec. 3, p. 322.]