63-1704. LARGE-SIZE FOREST TRACTS. Tracts of forest lands which consist of five thousand (5,000) or more acres, whether contiguous or not, so long as such tracts are held in common ownership, must be appraised, assessed and taxed as real property as provided in section 63-1705, Idaho Code.
LARGE-SIZE FOREST TRACTS
Idaho Code § 63-1704, under TAXATION OF FOREST LANDS AND FOREST PRODUCTS.
Idaho Code § 63-1704