Idaho Statutes

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

TITLE 63 REVENUE AND TAXATION

CHAPTER 3 ASSESSMENT OF REAL AND PERSONAL PROPERTY

63-301    TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL.
63-301A    NEW CONSTRUCTION ROLL.
63-302    LIST OF TAXABLE PERSONAL PROPERTY.
63-303    ASSESSMENT OF MANUFACTURED HOMES.
63-304    MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.
63-305    REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY.
63-306    LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY.
63-307    OWNERSHIP IDENTIFICATION.
63-308    VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER.
63-309    IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY.
63-310    COMPLETION AND DELIVERY OF PROPERTY ROLL.
63-311    COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.
63-312    AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT.
63-313    SPECIAL PROVISIONS FOR TRANSIENT PERSONAL PROPERTY.
63-314    COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR.
63-315    ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS.
63-316    ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS.
63-317    OCCUPANCY TAX — PROCEDURES.
63-318    PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY.

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