Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 2 - DEFINITIONS — GENERAL PROVISIONS

Section 63-201 - DEFINITIONS. - 63-201. DEFINITIONS. As used for property tax purposes in chapters...

Section 63-202 - OFFICIAL RECORDS. - 63-202. OFFICIAL RECORDS. Official records of the various county offices...

Section 63-203 - ALL PROPERTY SUBJECT TO PROPERTY TAXATION. - 63-203. ALL PROPERTY SUBJECT TO PROPERTY TAXATION. All property within...

Section 63-204 - CLASSES OF PROPERTY. - 63-204. CLASSES OF PROPERTY. For the purpose of assessment and...

Section 63-205 - ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES. - 63-205. ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES. (1) All...

Section 63-205A - ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION 42 LOW-INCOME PROPERTIES. - 63-205A. ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION...

Section 63-205B - ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES. - 63-205B. ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES....

Section 63-205C - VALUATION OF AGRICULTURAL LAND. - 63-205C. VALUATION OF AGRICULTURAL LAND. (1) The market value of...

Section 63-206 - LIEN OF PROPERTY TAXES. - 63-206. LIEN OF PROPERTY TAXES. (1) All property taxes levied...

Section 63-207 - ASSESSMENT OF PROPERTY. - 63-207. ASSESSMENT OF PROPERTY. (1) All real and personal property,...

Section 63-208 - RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS. - 63-208. RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS....

Section 63-209 - ASSESSOR’S PLAT RECORD. - 63-209. ASSESSOR’S PLAT RECORD. The assessor must have prepared a...

Section 63-210 - TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS. - 63-210. TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS. (1) The...

Section 63-211 - ABSTRACT OF STATE LANDS. - 63-211. ABSTRACT OF STATE LANDS. (1) It shall be the...

Section 63-212 - ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST. - 63-212. ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST. (1)...

Section 63-213 - DOUBLE ASSESSING PROHIBITED. - 63-213. DOUBLE ASSESSING PROHIBITED. (1) Property which has been assessed...

Section 63-214 - DESCRIPTION OF PROPERTY. - 63-214. DESCRIPTION OF PROPERTY. In all proceedings relating to the...

Section 63-215 - LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED. - 63-215. LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED...

Section 63-216 - NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE. - 63-216. NO STATE PROPERTY TAX WHEN SALES TAX IS IN...

Section 63-217 - FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES. - 63-217. FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES....

Section 63-218 - REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE. - 63-218. REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED —...

Section 63-219 - UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS. - 63-219. UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS. (1) The state...

Section 63-220 - TAX EXTENSIONS AS DISASTER RELIEF. - 63-220. TAX EXTENSIONS AS DISASTER RELIEF. (1) The board of...