Idaho § 63-3506 ASSESSMENT OF PROPERTY BY ASSESSOR

Idaho Statutes

§ 63-3506 — ASSESSMENT OF PROPERTY BY ASSESSOR

Idaho § 63-3506

Title 63REVENUE AND TAXATION

Ch. 35COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS

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Bluebook

Idaho Code § 63-3506 (2026).

Text

Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association or producer of electricity by means of wind energy, by means of solar energy, or by means of geothermal energy, any property not subject to the kilowatt-hour tax levied in this chapter on any rate-regulated electric utility company, and any property not subject to the thermal energy tax levied in this chapter on any rate-regulated affiliated gas company or rate-regulated gas company shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien and shall be due and payable in the same manner as are any other taxes on property.

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Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association or producer of electricity by means of wind energy, by means of solar energy, or by means of geothermal energy, any property not subject to the kilowatt-hour tax levied in this chapter on any rate-regulated electric utility company, and any property not subject to the thermal energy tax levied in this chapter on any rate-regulated affiliated gas company or rate-regulated gas company shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien and shall be due and payable in the same manner as are any other taxes on property.

Legislative History

[63-3506, added 1959, ch. 237, sec. 6, p. 507; am. 1998, ch. 132, sec. 8, p. 490; am. 2007, ch. 143, sec. 6, p. 418; am. 2008, ch. 227, sec. 6, p. 697; am. 2016, ch. 189, sec. 14, p. 521; am. 2025, ch. 188, sec. 9, p. 880.]