63-318. PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY. A park model recreational vehicle shall constitute personal property if not registered under the provisions of chapter 4, title 49, Idaho Code. Park model recreational vehicles shall not constitute real property. As used in this section, "park model recreational vehicle" has the same meaning as set forth in section 63-3622HH, Idaho Code.
History:
[63-318, added 2017, ch. 134, sec. 13, p. 323.]
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.