Idaho constitution
Article VII
Section 8

The power to
tax corporations or corporate property, both real and personal, shall never be
relinquished or suspended, and all corporations in this state or doing business
therein, shall be subject to taxation for state, county, school, municipal, and other
purposes, on real and personal property owned or used by them, and not by this
constitution exempted from taxation within the territorial limits of the authority
levying the tax.