63-213. DOUBLE ASSESSING PROHIBITED. (1) Property which has been assessed for taxation in any county in this state shall not be assessed again for taxation for the same purposes or period of time in any other county in this state for the same year.
(2) In all questions which may arise as to the proper place to assess property for taxation purposes, if between two (2) or more places in the same county, the place for assessing the same shall be determined and fixed by the county commissioners, and if between two (2) or more counties, or different places in two (2) or more counties, the place for assessing the same shall be determined and fixed by the state tax commission, and when fixed shall be binding.
History:
[63-213 added 1996, ch. 98, sec. 3, p. 324.]
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.