Statutory Text

Idaho Code § 58-320 — Lands Exempt From Taxation.

TITLE 58 PUBLIC LANDS CHAPTER 3 APPRAISEMENT, LEASE, AND SALE OF LANDS 58-320. Lands exempt from taxation. All lands heretofore sold under the provisions of this chapter shall be exempt from taxation for and during the period of time in which the title to said land is vested in the state of Idaho, but the value of the interest therein of the purchaser shall be taxed, which interest shall be assessed for purposes of taxation as other property is assessed and the improvements thereon shall also be taxed. Provided, however, in the case of state land hereafter sold under contract, such land shall be assessed at its full cash value as other property is assessed.

History:[(58-320) 1905, p. 131, sec. 25; reen. R.C. & C.L., sec. 1586; C.S., sec. 2920; I.C.A., sec. 56-320; am. 1941, ch. 84, sec. 1, p. 158; am. 1947, ch. 157, sec. 2, p. 407.]

Source: legislature.idaho.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-IC58-SEC-BA6D5C

Entity Class

STATUTE / IDAHO-STATE-CODE-SECTION

Domain Signature

boisestandard.org

Jurisdiction

Idaho — United States

Citation

Idaho Code § 58-320

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

c5461a2f2b93e50c...

Semantic Edges

Pending — corpus passes queued

The statutory text of Idaho Code § 58-320 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.

Navigate Corpus — Idaho Code Title 58

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Ch. 3 — APPRAISEMENT, LEASE, AND SALE OF LANDS

Idaho Code — public domain ← Idaho Code Index