63-602DD. MANUFACTURED HOMES USED UNDER A DEALER'S PLATE OR AS A SHEEP AND COW CAMP. The following property is exempt from taxation: Manufactured homes that are: (1) Manufactured homes eligible to be used under a dealer's license plate; or (2) Manufactured homes designated as sheep and cow camps.
MANUFACTURED HOMES USED UNDER A DEALER'S PLATE OR AS A SHEEP AND COW CAMP
Idaho Code § 63-602DD, under EXEMPTIONS FROM TAXATION.
Idaho Code § 63-602DD