Idaho Statutes
§ 63-1803 — DEFINITIONS
In this chapter:
(1)"Local government" means any governmental entity or agency, including counties, municipalities, and taxing districts, but not the state of Idaho and the agencies and departments of the state.
(2)"Lodging operator" means a person that rents a short-term rental or vacation rental to an occupant using a short-term rental marketplace.
(3)"Lodging transaction" means a charge to an occupant by a lodging operator for the occupancy of any short-term rental or vacation rental using a short-term rental marketplace.
(4)"Short-term rental" or "vacation rental" means any individually or collectively owned single-family house or dwelling unit or any unit or group of units in a condominium, cooperative or timeshare, or owner-occupied residential home that is offered for a fee and
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Related
Idaho Association of Realtors, Inc. v. City of Lava Hot Springs
569 P.3d 496 (Idaho Supreme Court, 2025)
Legislative History
[63-1803, added 2017, ch. 239, sec. 1, p. 591.]
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 REDEMPTION