Idaho Constitution

Article VII, § 4 — PUBLIC PROPERTY EXEMPT FROM TAXATION

Idaho Const. art. VII, § 4

This text of Idaho Const. art. VII, § 4 (PUBLIC PROPERTY EXEMPT FROM TAXATION) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

JurisdictionIdahoDocumentConstitution
ArticleVII
Section§ 4
CitationIdaho Const. art. VII, § 4
Bluebook
Idaho Const. art. VII, § 4.

Full Text

The property of the United States, except when taxation thereof is authorized by the United States, the state, counties, towns, cities, villages, school districts, and other municipal corporations and public libraries shall be exempt from taxation; provided, however, that unimproved real property owned or held by the department of fish and game may be subject to a fee in lieu of taxes if the fees are authorized by statute but not to exceed the property tax for the property at the time of acquisition by the department of fish and game, unless the tax for that class of property shall have been increased.

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History

Amendment No. 50: Proposed 1943, S.L. page 383, S.J.R. 4; ratified November 7, 1944.; Amendment No. 108: Proposed 1990, S.L. page 1214, H.J.R. 14, ratified November 6, 1990

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Bluebook (online)
Idaho Const. art. VII, § 4, Counsel Stack Legal Research, https://law.counselstack.com/constitution/id/VII/4.