REVENUE AND TAXATION
ASSESSMENT OF REAL AND PERSONAL PROPERTY
63-318. park model recreational vehicle to constitute personal property. A park model recreational vehicle shall constitute personal property if not registered under the provisions of chapter 4, title 49, Idaho Code. Park model recreational vehicles shall not constitute real property. As used in this section, "park model recreational vehicle" has the same meaning as set forth in section 63-3622HH, Idaho Code.
[63-318, added 2017, ch. 134, sec. 13, p. 323.]
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