Idaho Statutes
§ 63-601 — ALL PROPERTY SUBJECT TO TAXATION
All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation.
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Related
Kimbrough v. Idaho Board of Tax Appeals
247 P.3d 644 (Idaho Supreme Court, 2011)
Aspen Park, Inc. v. Bonneville Cnty.
444 P.3d 891 (Idaho Supreme Court, 2019)
Aspen Park v. Bonneville County
(Idaho Supreme Court, 2019)
First Presbyterian Church of Boise, Idaho, Inc. v. Ada County
(Idaho Supreme Court, 2025)
Legislative History
[63-601 added 1996, ch. 98, sec. 7, p. 348.]
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