Idaho Code
Chapter 6 - EXEMPTIONS FROM TAXATION
Section 63-602OO - PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS.

Idaho Code

Title 63 - REVENUE AND TAXATION

Chapter 6 - EXEMPTIONS FROM TAXATION

Section 63-601 - ALL PROPERTY SUBJECT TO TAXATION.

Section 63-602 - PROPERTY EXEMPT FROM TAXATION.

Section 63-602A - PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY.

Section 63-602B - PROPERTY EXEMPT FROM TAXATION — RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.

Section 63-602C - PROPERTY EXEMPT FROM TAXATION — FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.

Section 63-602D - PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS.

Section 63-602E - PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES.

Section 63-602F - PROPERTY EXEMPT FROM TAXATION.

Section 63-602G - PROPERTY EXEMPT FROM TAXATION — HOMESTEAD.

Section 63-602H - VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS.

Section 63-602I - PROPERTY EXEMPT FROM TAXATION — HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES.

Section 63-602J - PROPERTY EXEMPT FROM TAXATION — MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED.

Section 63-602L - PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY.

Section 63-602M - PROPERTY EXEMPT FROM TAXATION — CERTAIN SECURED DUES AND CREDITS.

Section 63-602N - PROPERTY EXEMPT FROM TAXATION — IRRIGATION WATER AND STRUCTURES — CERTAIN PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES.

Section 63-602O - PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR GENERATING AND DELIVERING ELECTRICAL POWER FOR IRRIGATION OR DRAINAGE PURPOSES AND PROPERTY USED FOR TRANSMITTING AND DELIVERING NATURAL GAS ENERGY FOR IRRIGATION OR DRAINAGE PURPOSE...

Section 63-602P - PROPERTY EXEMPT FROM TAXATION — FACILITIES FOR WATER OR AIR POLLUTION CONTROL.

Section 63-602Q - PROPERTY EXEMPT FROM TAXATION — CERTAIN COOPERATIVE TELEPHONE LINES.

Section 63-602R - PROPERTY EXEMPT FROM TAXATION — AGRICULTURAL CROPS.

Section 63-602S - PROPERTY EXEMPT FROM TAXATION — FRUITS AND VEGETABLES HELD FOR HUMAN CONSUMPTION, AND SEEDS, SHIPPED OUT OF THE STATE.

Section 63-602T - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE.

Section 63-602U - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN A PUBLIC OR PRIVATE WAREHOUSE STRUCTURE, AND DESIGNATED FOR SHIPMENT OUT OF THE STATE TO BE CONSIDERED IN TRANSIT.

Section 63-602V - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE.

Section 63-602W - BUSINESS INVENTORY EXEMPT FROM TAXATION — BUSINESS INVENTORY THAT IS A COMPONENT OF REAL PROPERTY THAT IS A SINGLE FAMILY DWELLING.

Section 63-602X - PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS.

Section 63-602Y - PROPERTY EXEMPT FROM TAXATION — EFFECT OF CHANGE OF STATUS.

Section 63-602Z - EXEMPTION FROM OCCUPANCY TAX.

Section 63-602AA - PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS.

Section 63-602BB - PARTIAL EXEMPTION FOR REMEDIATED LAND.

Section 63-602CC - PROPERTY EXEMPT FROM TAXATION — QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.

Section 63-602DD - MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS A SHEEP AND COW CAMP.

Section 63-602EE - PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY.

Section 63-602GG - PROPERTY EXEMPT FROM TAXATION — LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS.

Section 63-602HH - PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS.

Section 63-602II - PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE.

Section 63-602JJ - PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR OR GEOTHERMAL ENERGY.

Section 63-602KK - PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY.

Section 63-602NN - PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY.

Section 63-602OO - PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS.

Section 63-603 - ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR IRRIGATION OR DRAINAGE — REDUCTION OF ASSESSMENT IN ACCORDANCE WITH EXEMPTION — CREDIT ON CUSTOMERS’ BILLS OR PAYMENT TO CONSUMERS.

Section 63-604 - LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.

Section 63-605 - LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT.

Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.