Title 63 — REVENUE AND TAXATION
36 chapters · 710 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 cont…
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…
Idaho Code § 63-1705 Taxation of forest lands under the productivity option
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63-1705. Taxation of forest lands under the productivity option. (1) In order to encourage private forest landowners to retain and improve their holdings of forest lands and to promote better forest management, forest lands subject to this option shall be appraised, assessed and …
Idaho Code § 63-1705A CLASSIFICATION OF FOREST LANDS
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63-1705A. CLASSIFICATION OF FOREST LANDS. (1) The state shall be divided into four (4) forest valuation zones: (a) Zone 1 shall consist of Boundary, Bonner, and Kootenai counties; (b) Zone 2 shall consist of Benewah, Shoshone, Latah, Clearwater, Nez Perce, Lewis, and Idaho counti…
Idaho Code § 63-1706 Yield tax on applicable forest products
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63-1706. Yield tax on applicable forest products. (1) All forest lands designated by the owner to be subject to the provisions of section 63-1703(b), Idaho Code, shall be appraised, assessed and taxed according to the provisions of this section. (2) Forest lands held in private o…
Idaho Code § 63-1707 Examination of records
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63-1707. Examination of records. In order to properly administer the provisions of this chapter, the state tax commission shall have the right at reasonable times to examine the books, accounts and records of the landowner, timber owner or forest products owner at the time of sev…
Idaho Code § 63-1708 Property exempt from taxation
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63-1708. Property exempt from taxation. The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner;…