Title 63 — REVENUE AND TAXATION

63-201. Definitions. As used for property tax purposes in chapters 1 through 23, title 63, Idaho Code, the terms defined in this section shall have the following meanings, unless the context clearly indicates another meaning: (1) "Appraisal" means an estimate of property value fo…

63-202. Official records. Official records of the various county offices may be replicated in any storage media which allows archiving and retrieval to meet the requirements provided by law.

63-203. All property subject to property taxation. All property within the jurisdiction of this state, not expressly exempted, is subject to appraisal, assessment and property taxation.

63-204. Classes of property. For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows: Class 1. Real Property, Class 2. Personal Property, and Class 3. Operating Property.

63-205. Assessment — Market value for assessment purposes. (1) All real, personal and operating property subject to property taxation must be assessed annually at market value for assessment purposes as of 12:01 a.m. of the first day of January in the year in which such property …

63-205A. Assessment — Market Value for Assessment Purposes of Section 42 low-income Properties. (1) Section 42 of the Internal Revenue Code and related regulations govern the housing tax credit established under the 1986 tax reform act, as amended, and provides an incentive for d…

63-205C. valuation of agricultural land. (1) The market value of land actively devoted to agriculture is its actual use value. Actual use value shall be established by capitalization of economic rent or long-term average crop rental at a capitalization rate that shall be either t…

63-206. Lien of property taxes. (1) All property taxes levied upon real property shall be a first and prior lien upon the real property assessed therefor, and shall only be discharged by the payment or cancellation of the property taxes as provided in this title. (2) In addition,…

63-207. Assessment of property. (1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated. (2) All operating property shall be assessed by the state tax commission.

63-208. Rules pertaining to market value — Duty of assessors. (1) It shall be the duty of the state tax commission to prepare and distribute to each county assessor and the county commissioners within the state of Idaho rules prescribing and directing the manner in which market v…

63-209. Assessor’s plat record. The assessor must have prepared a full, accurate and complete plat record of all parcels of real property within his county. Township, range and section lands shall be platted thereon in such manner as to correspond with the technical description o…

63-210. Tax numbers for metes and bounds descriptions. (1) The assessor shall give to each tract of land described by metes and bounds a tax number which shall be recorded with the county recorder without fee. This number shall be placed on the property roll to indicate the certa…

63-211. Abstract of state lands. (1) It shall be the duty of the director of the state department of lands to furnish to each assessor of each county in the state without fee a copy of each land sale certificate whenever a sale has been held and a certificate has been issued show…

63-212. Estates — Claimants — Agents — Undivided interest. (1) When the property assessed is the unpartitioned property of a deceased person, the name of the heirs, guardian, executor or administrator may be inserted on the property roll, and the payment of property taxes on such…

63-213. Double assessing prohibited. (1) Property which has been assessed for taxation in any county in this state shall not be assessed again for taxation for the same purposes or period of time in any other county in this state for the same year. (2) In all questions which may …

63-214. Description of property. In all proceedings relating to the assessment of property for taxation, or the levy and collection of property taxes, it shall be sufficient to designate the amount of property taxes and the amount, value and description of property by tax number,…

63-215. Legal description and map of boundaries to be recorded and filed. (1) Any taxing district that shall be formed or organized hereafter, or that shall change any existing boundaries hereafter, shall cause one (1) copy of the legal description and map prepared in a draftsman…

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.

63-217. Filing of material by mail or private delivery services. (1) Any report, claim, return, statement or other document or payment dealing in any way or in any manner whatsoever with taxation which is required or authorized to be filed or made to the state of Idaho, or to any…

63-218. Reproduction of records — Destruction of originals authorized — Admissibility in evidence. (1) The state tax commission or any political subdivision of the state of Idaho may retain any document in a different form or medium from that in which it is received, provided tha…

63-219. Uniform property rolls and related documents. (1) The state tax commission shall develop, maintain and enforce statewide systems for the preparation of property rolls and related documents and procedures and for uniform parcel numbering. Said systems shall provide related…

63-220. Tax extensions as disaster relief. (1) The board of county commissioners of any Idaho county declared by the governor of the state of Idaho as a natural disaster area may grant an extension of time for any filings or payments required under section 63-302(1), 63-602G, 63-…