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36 chapters · 712 sections in this title.
Idaho Code § 63-301 TIME OF ASSESSMENT -- PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL
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63-301. TIME OF ASSESSMENT -- PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL. (1) The assessor shall complete an assessment of all real and personal property in his county which is subject to assessment by him on or before the fourth Monday of June. In making su…
Idaho Code § 63-301A NEW CONSTRUCTION ROLL
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63-301A. NEW CONSTRUCTION ROLL. (1) The county assessor shall prepare a new construction roll, which shall be in addition to the property roll, which new construction roll shall show: (a) The name of the taxpayer; (b) The description of the new construction, suitably detailed to …
Idaho Code § 63-302 LIST OF TAXABLE PERSONAL PROPERTY
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63-302. LIST OF TAXABLE PERSONAL PROPERTY. (1) The assessor shall leave at the office, place of business or residence of each personal property owner, or mail to such personal property owner at his last known post office address, a form with notice requiring such personal propert…
Idaho Code § 63-303 ASSESSMENT OF MANUFACTURED HOMES
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63-303. ASSESSMENT OF MANUFACTURED HOMES. Manufactured homes shall be assessed as other residential housing and such assessments shall be entered on the property roll.