49-446. COUNTY ASSESSOR TO ADMINISTER AND COLLECT LICENSE FEE. (1) The county assessor shall administer and collect the recreational vehicle annual license fee.
(2) Market value of recreational vehicles shall be determined by the county assessor according to the rules and regulations of the state tax commission. Whenever indices are available, the rules and regulations shall use any standard industry indices of retail value of recreational vehicles to determine market value.
History:
[49-446, added 1988, ch. 265, sec. 106, p. 640.]
Structure Idaho Code
Chapter 4 - MOTOR VEHICLE REGISTRATION
Section 49-401 - REGISTRATION FEE IN LIEU OF PROPERTY TAX.
Section 49-401A - OWNER TO SECURE REGISTRATION FROM A COUNTY ASSESSOR OR THE DEPARTMENT.
Section 49-401B - APPLICATION FOR REGISTRATION — RECEIPT FOR FEE — RECORD OF APPLICANTS.
Section 49-401C - ELECTRONIC VEHICLE CREDENTIAL PROVIDERS.
Section 49-402 - ANNUAL REGISTRATION.
Section 49-402A - UTILITY TRAILERS — REGISTRATION, FEES AND TRANSFERS.
Section 49-402B - OPTIONAL BIENNIAL REGISTRATION.
Section 49-402C - SPECIAL LICENSE PLATE PROGRAMS — STANDARDIZED PLATE COLOR AND DESIGN.
Section 49-402D - SPECIAL LICENSE PLATE PREQUALIFICATION PROCESS.
Section 49-402E - RENTAL FLEET REGISTRATION.
Section 49-403 - DISABLED VETERAN — LICENSE PLATES.
Section 49-403A - PURPLE HEART RECIPIENT — LICENSE PLATES.
Section 49-403B - GOLD STAR — LICENSE PLATES.
Section 49-403C - PURPLE HEART RECIPIENT MOTORCYCLE LICENSE PLATE.
Section 49-404 - NATIONAL GUARD MEMBERS — DISTINCTIVE PLATES.
Section 49-404A - MEMBERS OF THE ARMED FORCES RESERVE — SPECIAL PLATES.
Section 49-405 - RADIO AMATEURS — SPECIAL LICENSE PLATES.
Section 49-407 - YEAR OF MANUFACTURE PLATE.
Section 49-408A - CUSTOM VEHICLE LICENSE PLATES.
Section 49-409 - PERSONALIZED LICENSE PLATES.
Section 49-411 - DEALER AND MANUFACTURER PLATE — FEES.
Section 49-412 - VEHICLE DEALER LOANER PLATE.
Section 49-414 - LEGISLATIVE LICENSE PLATES — FEES.
Section 49-415 - FORMER PRISONER OF WAR LICENSE PLATES.
Section 49-415A - CONGRESSIONAL MEDAL OF HONOR LICENSE PLATES.
Section 49-415B - PEARL HARBOR SURVIVOR SPECIAL PLATES.
Section 49-415D - SUPPORT OUR TROOPS PLATES.
Section 49-415G - IDAHO NORTH AMERICA PLATE — SPECIAL PERMANENT OR BUSINESS LOGO.
Section 49-416 - STATEHOOD CENTENNIAL LICENSE PLATES.
Section 49-417 - IDAHO WILDLIFE SPECIAL PLATES.
Section 49-417A - IDAHO TIMBER SPECIAL PLATES.
Section 49-417B - IDAHO AGRICULTURE PLATES.
Section 49-417C - FAMOUS POTATOES LICENSE PLATES.
Section 49-417D - IDAHO RANGELAND PLATES.
Section 49-418 - VETERANS PLATES.
Section 49-418A - IDAHO COLLEGE AND UNIVERSITY PLATES.
Section 49-418B - IDAHO YOUTH PLATES.
Section 49-418C - FIREFIGHTERS LICENSE PLATES.
Section 49-418D - MILITARY VETERAN MOTORCYCLE LICENSE PLATE.
Section 49-419 - IDAHO SNOWSKIER PLATES.
Section 49-419A - IDAHO SAWTOOTH NATIONAL RECREATION AREA PLATES.
Section 49-419C - IDAHO WHITE WATER RAFTING PLATES.
Section 49-419E - IDAHO MOUNTAIN BIKING PLATES.
Section 49-420 - IDAHO SNOWMOBILE PLATES.
Section 49-420A - IDAHO STATE CAPITOL COMMISSION PLATES.
Section 49-420B - LEWIS AND CLARK COMMEMORATIVE PLATES.
Section 49-420C - PEACE OFFICER MEMORIAL PLATES.
Section 49-420D - APPALOOSA LICENSE PLATES.
Section 49-420E - IDAHO CORVETTE PLATES.
Section 49-420J - SELWAY-BITTERROOT WILDERNESS PLATES.
Section 49-420K - IDAHO AVIATION FOUNDATION PLATES.
Section 49-420L - IDAHO TERRITORY SESQUICENTENNIAL PLATES.
Section 49-420M - IDAHO 4-H PLATES.
Section 49-420N - ROCKY MOUNTAIN ELK FOUNDATION PLATES.
Section 49-420O - IDAHO FRIENDS OF THE NATIONAL RIFLE ASSOCIATION PLATES.
Section 49-420P - IDAHO ROTARY INTERNATIONAL PLATES.
Section 49-420Q - PET FRIENDLY LICENSE PLATES.
Section 49-420R - CHOOSE LIFE LICENSE PLATES.
Section 49-421 - REGISTRATION CARDS.
Section 49-422 - REGISTRATION FEES — MANUFACTURED HOMES AND TOWED RECREATIONAL VEHICLES.
Section 49-425 - LOST CERTIFICATE OR LICENSE PLATE — DUPLICATES.
Section 49-426 - EXEMPTIONS FROM OPERATING FEES.
Section 49-427 - REGISTRATION CARD TO BE CARRIED.
Section 49-428 - DISPLAY OF PLATE AND STICKERS.
Section 49-429 - DISPLAY OF COPY OF APPLICATION PENDING RECEIPT OF LICENSE PLATE.
Section 49-430 - REGISTRATION TO BE RENEWED.
Section 49-431 - ASSIGNMENT OR TRANSFER OF INTEREST — PROCEDURE.
Section 49-432 - TEMPORARY REGISTRATION FOR RESIDENTS AND NONRESIDENTS — FEES.
Section 49-434 - OPERATING FEES.
Section 49-434A - PENALTIES FOR FAILURE TO PAY OPERATING FEES.
Section 49-435 - PROPORTIONAL REGISTRATION OF COMMERCIAL VEHICLES.
Section 49-437 - INCREASE IN MAXIMUM GROSS WEIGHT — FEES FOR REMAINING PORTION OF YEAR.
Section 49-439 - AUDIT GUIDELINES.
Section 49-443 - LICENSE PLATES TO BE FURNISHED BY DEPARTMENT — FORM AND CONTENTS.
Section 49-443B - LICENSE PLATES FOR STATE VEHICLES AND VEHICLES BELONGING TO TAXING DISTRICTS.
Section 49-444 - RECREATION VEHICLE REGISTRATION.
Section 49-445 - RECREATIONAL VEHICLE ANNUAL LICENSE.
Section 49-446 - COUNTY ASSESSOR TO ADMINISTER AND COLLECT LICENSE FEE.
Section 49-447 - DEPARTMENT TO PROVIDE IDENTIFICATION.
Section 49-448 - DISPOSITION OF FEES.
Section 49-449 - CANCELLATION OF REGISTRATION UPON NOTICE OF THEFT.
Section 49-450 - ADDITIONAL FEE FOR EACH PLATE ISSUED.
Section 49-450A - PLATE MANUFACTURING ACCOUNT.
Section 49-451 - VEHICLE LICENSE COST RECOVERY FEE — LIMITATIONS.
Section 49-452 - EMERGENCY MEDICAL SERVICES FEE.
Section 49-453 - MOTORCYCLE SAFETY PROGRAM FEE.
Section 49-454 - PROJECT CHOICE FEE.
Section 49-456 - VIOLATIONS OF REGISTRATION PROVISIONS.
Section 49-457 - ELECTRIC VEHICLE FEE — PLUG-IN HYBRID VEHICLE FEE.