NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE

Idaho Code § 63-216, under DEFINITIONS — GENERAL PROVISIONS.

Idaho Code § 63-216

63-216. NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE. In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted in section 9, article VII, of the constitution of the state of Idaho.