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Idaho Statutes
Title 63
Chapter 3
Idaho Code tit. 63, ch. 3
Assessment of Real and Personal Property
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63-301
Time of assessment — Property roll, subsequent property roll and missed property roll.
63-301A
New construction roll.
63-302
List of taxable personal property.
63-303
Assessment of manufactured homes.
63-304
Manufactured homes to constitute real property.
63-305
Reversal of declaration which treats a manufactured home as real property.
63-306
Listing of property by owner, agent or fiduciary.
63-307
Ownership identification.
63-308
Valuation Assessment Notice to Be Furnished Taxpayer. [Effective Until January 1, 2024]
63-309
Improvements on exempt and railroad rights-of-way lands — Equity in state property.
63-310
Completion and delivery of property roll.
63-311
Completion and delivery of subsequent and missed property rolls.
63-312
Affidavit to completed roll — Effect of failure to make affidavit.
63-313
exemption for transient personal property.
63-314
County valuation program to be carried on by assessor.
63-315
Assessment ratios and the determination of adjusted market value for assessment purposes for school districts.
63-316
Adjustment of assessed value — Completion of assessment program by state tax commission — Payment of costs.
63-317
Occupancy tax — Procedures.
63-318
park model recreational vehicle to constitute personal property.