REVENUE AND TAXATION
EXEMPTIONS FROM TAXATION
63-602J. Property exempt from taxation — Motor vehicles and vessels properly registered. The following property is exempt from taxation: motor vehicles properly registered and for which the required fee has been paid under the provisions of the laws of the state of Idaho, recreational vehicles for which the fees imposed by law have been paid and vessels for which the certificate of registration fees imposed by law have been paid.
[63-602J added 1996, ch. 98, sec. 7, p. 352.]