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     Idaho Statutes

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

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TITLE 31
COUNTIES AND COUNTY LAW
CHAPTER 45
POLLUTION CONTROL FINANCING
31-4508.  Taxation. To the extent permitted by the constitution the property acquired by any county pursuant to this act is exempt from taxation except that during any period that such property is leased by or title thereto is retained under an installment purchase contract by such county taxes shall be payable to the same extent as if it were owned by such lessee and such installment purchaser and such taxes shall be paid by such lessee or installment purchaser.

History:
[31-4508, added 1975, ch. 52, sec. 8, p. 105.]


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