TAXATION

Idaho Code § 50-2720, under MUNICIPAL INDUSTRIAL DEVELOPMENT PROGRAM.

Idaho Code § 50-2720

50-2720. TAXATION. During any period that property acquired pursuant to this act is leased by a municipality or public corporation as a lessor, or title thereto is retained by a municipalaity or public corporation under an installment purchase contract, taxes shall be payable to the same extent as if it were owned by such lessee or installment purchaser and such taxes shall be paid by such lessee or installment purchaser.