Idaho Code · Title 43 · Irrigation Districts
Idaho Code § 43-1510

Tax Exemptions

Ch. 15 — MISCELLANEOUS PROVISIONS OF DISTRICT LAW
Idaho Code ● ACTIVE State Law Title 43
Statutory Text

Idaho Code § 43-1510 — Tax Exemptions.

TITLE 43 IRRIGATION DISTRICTS CHAPTER 15 MISCELLANEOUS PROVISIONS OF DISTRICT LAW 43-1510. Tax exemptions. The following irrigation district property and the revenue therefrom shall be exempt from taxation: (1) water rights for the irrigation of lands; (2) irrigation structures described in section 63-602N (2), Idaho Code; (3) all property described in section 63-602N (3), Idaho Code; and (4) all parks and recreational facilities owned or maintained by an irrigation district pursuant to this title. Such property tax exemption shall not be subject to approval by the county board of equalization. Bonds and interim notes, and interest thereon, issued pursuant to the authority contained in this title shall be exempt from taxation under the Idaho income tax law.

History:[43-1510, added 2007, ch. 136, sec. 1, p. 396; am. 2016, ch. 189, sec. 15, p. 522.]
Source: legislature.idaho.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC43-SEC-C6B2F9
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 43-1510
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
c772232d13aefcc3...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 43-1510 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 43 Idaho Code § 43-1510