Idaho Statutes
§ 63-401 — OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION
Idaho § 63-401
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 4APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
This text of Idaho § 63-401 (OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION) 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 § 63-401 (2026).
Text
Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.
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Related
Union Pacific Railroad v. Board of Tax Appeals
654 P.2d 901 (Idaho Supreme Court, 1982)
Fairway Development Co. v. Bannock County
804 P.2d 294 (Idaho Supreme Court, 1990)
Clark v. Ada County Board of Commissioners
572 P.2d 501 (Idaho Supreme Court, 1977)
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)
Idaho Power Co. v. Idaho State Tax Commission
109 P.3d 170 (Idaho Supreme Court, 2005)
Idaho State Tax Commission v. Staker
663 P.2d 270 (Idaho Supreme Court, 1982)
V-1 Oil Company v. Lacy
546 P.2d 1176 (Idaho Supreme Court, 1976)
Von Jones v. Board of County Commissioners
931 P.2d 1201 (Idaho Supreme Court, 1997)
Tobias v. State Tax Commission
378 P.2d 628 (Idaho Supreme Court, 1963)
Latah County v. Idaho State Tax Commission
(Idaho Supreme Court, 2025)
Legislative History
[63-401 added 1996, ch. 98, sec. 5, p. 336; am. 1998, ch. 400, sec. 2, p. 1252; am. 2002, ch. 135, sec. 1, p. 370.]
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 § 63-401, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-401.