63-401. OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION. Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.
History:
[63-401 added 1996, ch. 98, sec. 5, p. 336; am. 1998, ch. 400, sec. 2, p. 1252; am. 2002, ch. 135, sec. 1, p. 370.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
Section 63-401 - OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION.
Section 63-402 - NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR.
Section 63-403 - OPERATOR REPRESENTATIVE OF OWNER.
Section 63-404 - OPERATOR’S STATEMENT — ARBITRARY ASSESSMENT.
Section 63-405 - ASSESSMENT OF OPERATING PROPERTY.
Section 63-406 - ATTENDANCE AT ASSESSMENT HEARING.
Section 63-407 - APPEAL OF OPERATING PROPERTY ASSESSMENTS.
Section 63-408 - REEXAMINATION OF VALUE — COMPLAINT BY ASSESSOR.
Section 63-409 - APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY.