63-207. ASSESSMENT OF PROPERTY. (1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.
(2) All operating property shall be assessed by the state tax commission.
History:
[63-207 added 1996, ch. 98, sec. 3, p. 322.]
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.