63-1702. LANDS OF LESS THAN FIVE ACRES. Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.
History:
[63-1702, added 1982, ch. 123, sec. 5, p. 352.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS
Section 63-1701 - DEFINITIONS.
Section 63-1702 - LANDS OF LESS THAN FIVE ACRES.
Section 63-1703 - CERTAIN FOREST LANDS TO BE DESIGNATED FOR TAXATION BY OWNER — LIMITATIONS.
Section 63-1704 - LARGE-SIZE FOREST TRACTS.
Section 63-1705 - TAXATION OF FOREST LANDS UNDER THE PRODUCTIVITY OPTION.
Section 63-1705A - CLASSIFICATION OF FOREST LANDS.
Section 63-1706 - YIELD TAX ON APPLICABLE FOREST PRODUCTS.