Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY

Section 63-301 - TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL. - 63-301. TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL...

Section 63-301A - NEW CONSTRUCTION ROLL. - 63-301A. NEW CONSTRUCTION ROLL. [EFFECTIVE UNTIL JANUARY 1, 2023] (1)...

Section 63-302 - LIST OF TAXABLE PERSONAL PROPERTY. - 63-302. LIST OF TAXABLE PERSONAL PROPERTY. (1) The assessor shall...

Section 63-303 - ASSESSMENT OF MANUFACTURED HOMES. - 63-303. ASSESSMENT OF MANUFACTURED HOMES. Manufactured homes shall be assessed...

Section 63-304 - MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY. - 63-304. MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY. (1) A manufactured...

Section 63-305 - REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY. - 63-305. REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS...

Section 63-306 - LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY. - 63-306. LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY. (1)...

Section 63-307 - OWNERSHIP IDENTIFICATION. - 63-307. OWNERSHIP IDENTIFICATION. (1) The assessor shall ascertain the current...

Section 63-308 - VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. - 63-308. VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. (1) At...

Section 63-309 - IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY. - 63-309. IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY...

Section 63-310 - COMPLETION AND DELIVERY OF PROPERTY ROLL. - 63-310. COMPLETION AND DELIVERY OF PROPERTY ROLL. The assessor must...

Section 63-311 - COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS. - 63-311. COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS....

Section 63-312 - AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT. - 63-312. AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO...

Section 63-313 - EXEMPTION FOR TRANSIENT PERSONAL PROPERTY. - 63-313. EXEMPTION FOR TRANSIENT PERSONAL PROPERTY. Beginning January 1, 2022,...

Section 63-314 - COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR. - 63-314. COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR....

Section 63-315 - ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS. - 63-315. ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE...

Section 63-316 - ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS. - 63-316. ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM...

Section 63-317 - OCCUPANCY TAX — PROCEDURES. - 63-317. OCCUPANCY TAX — PROCEDURES. (1) All real property subject...

Section 63-318 - PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY. - 63-318. PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY. A...