Idaho Statutes

TITLE 63 REVENUE AND TAXATION

CHAPTER 2 DEFINITIONS — GENERAL PROVISIONS

63-201    DEFINITIONS.
63-202    OFFICIAL RECORDS.
63-203    ALL PROPERTY SUBJECT TO PROPERTY TAXATION.
63-204    CLASSES OF PROPERTY.
63-205    ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES.
63-205A    ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION 42 LOW-INCOME PROPERTIES.
63-205B    ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES.
63-206    LIEN OF PROPERTY TAXES.
63-207    ASSESSMENT OF PROPERTY.
63-208    RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS.
63-209    ASSESSOR’S PLAT RECORD.
63-210    TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS.
63-211    ABSTRACT OF STATE LANDS.
63-212    ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST.
63-213    DOUBLE ASSESSING PROHIBITED.
63-214    DESCRIPTION OF PROPERTY.
63-215    LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.
63-216    NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.
63-217    FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES.
63-218    REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE.
63-219    UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS.
63-220    TAX EXTENSIONS AS DISASTER RELIEF.

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