Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-401

Operating Property Assessed By State Tax Commission

Ch. 4 — APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-401 — Operating Property Assessed By State Tax Commission.

TITLE 63 REVENUE AND TAXATION CHAPTER 4 APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY 63-401. Operating property assessed by state tax commission. Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409 , Idaho Code.

History:[63-401 added 1996, ch. 98, sec. 5, p. 336; am. 1998, ch. 400, sec. 2, p. 1252; am. 2002, ch. 135, sec. 1, p. 370.]
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-IC63-SEC-F6A558
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-401
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
5ab7336e67898d03...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-401 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 63 Idaho Code § 63-401