Title 63 — REVENUE AND TAXATION
36 chapters · 710 sections in this title.
Idaho Code § 63-401 Operating property assessed by state tax commission
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63-401. Operating property assessed by state tax commission. Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property…
Idaho Code § 63-402 Nonoperating property assessed by county assessor
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63-402. Nonoperating property assessed by county assessor. All property belonging to any person owning, operating or constructing any public utility or railroad, wholly or partly within this state, not included within the meaning of the term "operating property" as defined in thi…
Idaho Code § 63-403 Operator representative of owner
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63-403. Operator representative of owner. Any person operating a public utility, railroad or private railcar fleet in this state shall be representative of every title and interest in the operating property and franchises of said public utility, railroad or private railcar fleet …
Idaho Code § 63-404 Operator’s statement — Arbitrary assessment
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63-404. Operator’s statement — Arbitrary assessment. (1) Every person owning, operating or constructing, either as owner or lessee, any public utility, railroad or private railcar fleet which is not exempt from taxation under the provisions of this title, shall prepare or cause t…
Idaho Code § 63-405 Assessment of operating property
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63-405. Assessment of operating property. (1) The state tax commission must assess taxable operating property at a meeting of the commission convening on the second Monday of August in each year and must complete the assessment of such property on the fourth Monday in August. (2)…
Idaho Code § 63-406 Attendance at assessment hearing
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63-406. Attendance at assessment hearing. The state tax commission may, for the purpose of securing evidence, facts or information to enable it to properly assess any operating property, require the attendance of the person, or any officer, manager or agent of such person, whose …
Idaho Code § 63-407 Appeal of operating property assessments
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63-407. Appeal of operating property assessments. Every person whose property is to be assessed by the state tax commission shall, upon request therefor in writing, be entitled to a hearing before the commission in relation to the assessment on his property or the assessment of o…
Idaho Code § 63-408 Reexamination of value — Complaint by assessor
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63-408. Reexamination of value — Complaint by assessor. The state tax commission shall, upon complaint by a county assessor, examine the valuation and allocation of value of property assessable on a statewide basis any part of which is allocable to his county.
Idaho Code § 63-409 Appeals from state tax commission valuations of operating property
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63-409. Appeals from state tax commission valuations of operating property. (1) Any taxpayer or county assessor who is aggrieved by a state tax commission decision assessing a taxpayer’s operating property may file an appeal to the district court of Ada county or, if such operati…
Idaho Code § 63-410 Certification of value to counties — Comparisons — Special meeting — Escaped assessments
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63-410. Certification of value to counties — Comparisons — Special meeting — Escaped assessments. (1) On or before the first Monday of September in each year the chairman of the state tax commission, or his designee, must prepare and transmit certified statements of the taxable v…
Idaho Code § 63-411 Special provisions for private railcar fleets — Notice of delinquency — Collection of delinquency
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63-411. Special provisions for private railcar fleets — Notice of delinquency — Collection of delinquency. (1) In case any such private railcar fleet shall fail or refuse to make the annual statement herein required within the time above specified, or shall make a false annual st…