63-313. EXEMPTION FOR TRANSIENT PERSONAL PROPERTY. Beginning January 1, 2022, all transient personal property is exempt from taxation. No replacement moneys shall be provided as a result of this section.
History:
[63-313 added 1996, ch. 98, sec. 4, p. 332; am. 2008, ch. 400, sec. 7, p. 1101; am. 2021, ch. 360, sec. 8, p. 1121; am. 2022, ch. 225, sec. 1, p. 739.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY
Section 63-301A - NEW CONSTRUCTION ROLL.
Section 63-302 - LIST OF TAXABLE PERSONAL PROPERTY.
Section 63-303 - ASSESSMENT OF MANUFACTURED HOMES.
Section 63-304 - MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.
Section 63-305 - REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY.
Section 63-306 - LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY.
Section 63-307 - OWNERSHIP IDENTIFICATION.
Section 63-308 - VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER.
Section 63-309 - IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY.
Section 63-310 - COMPLETION AND DELIVERY OF PROPERTY ROLL.
Section 63-311 - COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.
Section 63-312 - AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT.
Section 63-313 - EXEMPTION FOR TRANSIENT PERSONAL PROPERTY.
Section 63-314 - COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR.
Section 63-317 - OCCUPANCY TAX — PROCEDURES.
Section 63-318 - PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY.