Idaho § 63-205 ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES

Idaho Statutes

§ 63-205 — ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES

Idaho § 63-205

Title 63REVENUE AND TAXATION

Ch. 2DEFINITIONS — GENERAL PROVISIONS

This text of Idaho § 63-205 (ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES) 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 § 63-205 (2026).

Text

(1)All real, personal and operating property subject to property taxation must be assessed annually at market value for assessment purposes as of 12:01 a.m. of the first day of January in the year in which such property taxes are levied, except as otherwise provided. Market value for assessment purposes shall be determined according to the requirements of this title or the rules promulgated by the state tax commission.

(2)Personal property coming into the state after January 1 shall be assessed as of the date of entry into the state in accordance with sections 63-311 (3) and 63-602Y, Idaho Code.

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

(1) All real, personal and operating property subject to property taxation must be assessed annually at market value for assessment purposes as of 12:01 a.m. of the first day of January in the year in which such property taxes are levied, except as otherwise provided. Market value for assessment purposes shall be determined according to the requirements of this title or the rules promulgated by the state tax commission.
(2) Personal property coming into the state after January 1 shall be assessed as of the date of entry into the state in accordance with sections 63-311 (3) and 63-602Y, Idaho Code.