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36 chapters · 712 sections in this title.
Idaho Code § 63-1701 DEFINITIONS
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63-1701. DEFINITIONS. As used in this chapter, unless the context requires otherwise: (1) "Average annual net wood production" means the average net usable volume of wood one (1) acre of forest land will grow in one (1) year under average current and actual forest conditions and …
Idaho Code § 63-1702 LANDS OF LESS THAN FIVE ACRES
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63-1702. LANDS OF LESS THAN FIVE ACRES. Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less…
Idaho Code § 63-1703 CERTAIN FOREST LANDS TO BE DESIGNATED FOR TAXATION BY OWNER -- LIMITATIONS
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63-1703. CERTAIN FOREST LANDS TO BE DESIGNATED FOR TAXATION BY OWNER -- LIMITATIONS. For the purposes of appraisal, assessment and taxation under the provisions of this chapter, all forest lands in parcels of five (5) or more acres but less than five thousand (5,000), whether con…
Idaho Code § 63-1704 LARGE-SIZE FOREST TRACTS
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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, I…