36 chapters · 712 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 …