Idaho Statutes
§ 63-207 — ASSESSMENT OF PROPERTY
(1)All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.
(2)All operating property shall be assessed by the state tax commission.
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Related
V-1 Oil Company v. County of Bannock
554 P.2d 1304 (Idaho Supreme Court, 1976)
Union Pacific Land Resources Corp. v. Shoshone County Assessor
96 P.3d 629 (Idaho Supreme Court, 2004)
V-1 Oil Company v. Lacy
546 P.2d 1176 (Idaho Supreme Court, 1976)
Hermann v. Blaine County Board of Commissioners
895 P.2d 571 (Idaho Supreme Court, 1995)
Latah County v. Idaho State Tax Commission
(Idaho Supreme Court, 2025)
Legislative History
[63-207 added 1996, ch. 98, sec. 3, p. 322.]
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