Idaho Statutes
§ 63-204 — CLASSES OF PROPERTY
Idaho § 63-204
This text of Idaho § 63-204 (CLASSES OF PROPERTY) 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 § 63-204 (2026).
Text
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)
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
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 § 63-204, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-204.