Idaho Statutes

§ 63-204 — CLASSES OF PROPERTY

Idaho·Title 63 REVENUE AND TAXATION·Ch. 2 DEFINITIONS — GENERAL PROVISIONS
For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows: Class 1. Real Property, Class 2. Personal Property, and Class 3. Operating Property.

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Related

Idaho Power Company v. Idaho State Tax Commission
530 P.3d 672 (Idaho Supreme Court, 2023)
1 case citations
Russet Potato Co. v. Board of Equalization
465 P.2d 625 (Idaho Supreme Court, 1970)

Legislative History

[63-204 added 1996, ch. 98, sec. 3, p. 321.]

Nearby Sections

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