63-203. ALL PROPERTY SUBJECT TO PROPERTY TAXATION. All property within the jurisdiction of this state, not expressly exempted, is subject to appraisal, assessment and property taxation.
History:
[63-203 added 1996, ch. 98, sec. 3, p. 321.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 2 - DEFINITIONS — GENERAL PROVISIONS
Section 63-202 - OFFICIAL RECORDS.
Section 63-203 - ALL PROPERTY SUBJECT TO PROPERTY TAXATION.
Section 63-204 - CLASSES OF PROPERTY.
Section 63-205 - ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES.
Section 63-205B - ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES.
Section 63-205C - VALUATION OF AGRICULTURAL LAND.
Section 63-206 - LIEN OF PROPERTY TAXES.
Section 63-207 - ASSESSMENT OF PROPERTY.
Section 63-208 - RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS.
Section 63-209 - ASSESSOR’S PLAT RECORD.
Section 63-210 - TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS.
Section 63-211 - ABSTRACT OF STATE LANDS.
Section 63-212 - ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST.
Section 63-213 - DOUBLE ASSESSING PROHIBITED.
Section 63-214 - DESCRIPTION OF PROPERTY.
Section 63-215 - LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.
Section 63-216 - NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.
Section 63-217 - FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES.
Section 63-219 - UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS.