Idaho § 31-4508 TAXATION

Idaho Statutes

§ 31-4508 — TAXATION

Idaho § 31-4508

Title 31COUNTIES AND COUNTY LAW

Ch. 45POLLUTION CONTROL FINANCING

This text of Idaho § 31-4508 (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.

Bluebook

Idaho Code § 31-4508 (2026).

Text

To the extent permitted by the constitution the property acquired by any county pursuant to this act is exempt from taxation except that during any period that such property is leased by or title thereto is retained under an installment purchase contract by such county taxes shall be payable to the same extent as if it were owned by such lessee and such installment purchaser and such taxes shall be paid by such lessee or installment purchaser.

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To the extent permitted by the constitution the property acquired by any county pursuant to this act is exempt from taxation except that during any period that such property is leased by or title thereto is retained under an installment purchase contract by such county taxes shall be payable to the same extent as if it were owned by such lessee and such installment purchaser and such taxes shall be paid by such lessee or installment purchaser.