Idaho § 58-320 LANDS EXEMPT FROM TAXATION

Idaho Statutes

§ 58-320 — LANDS EXEMPT FROM TAXATION

Idaho § 58-320

Title 58PUBLIC LANDS

Ch. 3APPRAISEMENT, LEASE, AND SALE OF LANDS

This text of Idaho § 58-320 (LANDS 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.

Bluebook

Idaho Code § 58-320 (2026).

Text

All lands heretofore sold under the provisions of this chapter shall be exempt from taxation for and during the period of time in which the title to said land is vested in the state of Idaho, but the value of the interest therein of the purchaser shall be taxed, which interest shall be assessed for purposes of taxation as other property is assessed and the improvements thereon shall also be taxed. Provided, however, in the case of state land hereafter sold under contract, such land shall be assessed at its full cash value as other property is assessed.

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

All lands heretofore sold under the provisions of this chapter shall be exempt from taxation for and during the period of time in which the title to said land is vested in the state of Idaho, but the value of the interest therein of the purchaser shall be taxed, which interest shall be assessed for purposes of taxation as other property is assessed and the improvements thereon shall also be taxed. Provided, however, in the case of state land hereafter sold under contract, such land shall be assessed at its full cash value as other property is assessed.

Legislative History

[(58-320) 1905, p. 131, sec. 25; reen. R.C. & C.L., sec. 1586; C.S., sec. 2920; I.C.A., sec. 56-320; am. 1941, ch. 84, sec. 1, p. 158; am. 1947, ch. 157, sec. 2, p. 407.]