Idaho Statutes
§ 63-1702 — LANDS OF LESS THAN FIVE ACRES
Idaho § 63-1702
This text of Idaho § 63-1702 (LANDS OF LESS THAN FIVE ACRES) 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 § 63-1702 (2026).
Text
Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.
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Legislative History
[63-1702, added 1982, ch. 123, sec. 5, p. 352.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTIONCite This Page — Counsel Stack
Bluebook (online)
Idaho § 63-1702, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-1702.