Idaho § 43-1510 TAX EXEMPTIONS

Idaho Statutes

§ 43-1510 — TAX EXEMPTIONS

Idaho § 43-1510

Title 43IRRIGATION DISTRICTS

Ch. 15MISCELLANEOUS PROVISIONS OF DISTRICT LAW

This text of Idaho § 43-1510 (TAX EXEMPTIONS) 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 § 43-1510 (2026).

Text

The following irrigation district property and the revenue therefrom shall be exempt from taxation:

(1)water rights for the irrigation of lands;

(2)irrigation structures described in section 63-602N (2), Idaho Code;

(3)all property described in section 63-602N (3), Idaho Code; and (4) all parks and recreational facilities owned or maintained by an irrigation district pursuant to this title. Such property tax exemption shall not be subject to approval by the county board of equalization. Bonds and interim notes, and interest thereon, issued pursuant to the authority contained in this title shall be exempt from taxation under the Idaho income tax law.

Free access — add to your briefcase to read the full text and ask questions with AI

The following irrigation district property and the revenue therefrom shall be exempt from taxation: (1) water rights for the irrigation of lands; (2) irrigation structures described in section 63-602N (2), Idaho Code; (3) all property described in section 63-602N (3), Idaho Code; and (4) all parks and recreational facilities owned or maintained by an irrigation district pursuant to this title. Such property tax exemption shall not be subject to approval by the county board of equalization. Bonds and interim notes, and interest thereon, issued pursuant to the authority contained in this title shall be exempt from taxation under the Idaho income tax law.