63-1708. PROPERTY EXEMPT FROM TAXATION. The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.
History:
[63-1708, added 1982, ch. 123, sec. 5, p. 356.]
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.