Title 63, REVENUE AND TAXATION

63-1306. Procedure and proof of payment. (1) No procedure or action relating to the appraisal or assessment of property or the collection of property taxes is illegal on account of informality. (2) Proof of payment of property taxes shall be the sole responsibility of the taxpaye…

63-1307. Transmission of funds to state treasurer. All moneys required under the provisions of this title to be transmitted to the state treasurer shall be transmitted at the expense of the county.

63-1308. Property tax paid under protest — Apportionment — Action for recovery. (1) All property taxes paid under protest shall be apportioned as other property taxes are apportioned. (2) An action against a county, an officer, or officer de facto, for property taxes or money pai…

63-1309. Special taxing district or bond proposal defeated in election bars subsequent elections for specified time — Exception — Board of education may conduct election — Municipalities, water or sewer districts may conduct bond election. If any election has been held for the fo…

63-1310. Destruction of personal property. In the event of the destruction of personal property by fire, flood or other natural disaster after the first day of January of any year the lien of the personal property tax shall attach to and follow any insurance that may be upon said…

63-1311. Fees for services. (1) Notwithstanding any other provision of law, the governing board of any taxing district may impose and cause to be collected fees for those services provided by that district which would otherwise be funded by property tax revenues. The fees collect…

63-1311A. Advertisement of and hearing on fee increases. No taxing district may make a decision approving a fee increase that is in excess of five percent (5%) of the amount of the fee last collected or a decision imposing a new fee, unless it first holds a hearing upon such prop…

63-1312. Municipal property taxes — Notification of valuation. (1) Prior to the fourth Monday of March of the current year the county auditor must notify every taxing district or authority, other than school districts, of the total taxable valuation of all the taxable property si…

63-1313. Limitation on property taxes — Value of real and personal property — Special tax levies. (1) (a) Except as provided in section 63-802, Idaho Code, during any one (1) tax year, the maximum amount of all property taxes from all sources on any property subject to appraisal,…

63-1314. Costs for professional services to be lien on property. Costs and fees for professional services incurred by the county in the collection of property taxes are a perpetual lien on the property and may be attached to the property taxes, current and delinquent. Such profes…

63-1315. funding of a judicially confirmed obligation. (1) A nonschool taxing district having a population of less than seven thousand five hundred (7,500) may certify a budget request for an amount of property tax revenues to finance an annual budget in excess of the limitations…

63-1316. ELECTION — AUTHORIZATION OF GOVERNING BODY. (1) No nonschool taxing district shall exercise any powers provided pursuant to section 63-1315, Idaho Code, unless a majority of qualified electors have voted to approve the obligation provided for in section 63-1315, Idaho Co…

63-1401. Authority of assessor — Duty of assessor. (1) The assessor is hereby authorized to administer oaths to all persons who may be required to swear, and he may examine under oath any person who is required under the provisions of this chapter to list property for appraisal, …

63-1402. Violations. (1) It is a misdemeanor: (a) For any assessor to knowingly or willfully assess any property at more or less than market value. (b) For any assessor to fail to complete and deliver the real, subsequent or missed property rolls or affidavits within the time pre…

63-1403. Suits by attorney general. (1) The attorney general of this state is empowered to sue and collect, for and on behalf of any other political subdivision or state of the United States taxes legally due such political subdivision or state provided that the law of such state…

63-1404. Compliance of public officers with rules and orders of state tax commission. (1) Every public officer shall comply with any lawful order or rule of the state tax commission made pursuant to the provisions of this title. (2) Every county officer or employee performing rel…

63-1405. Removal of officers. Any county officer upon whom any duties devolve under the revenue laws of this state, who willfully neglects or refuses to perform any such duty, may be removed from office in the manner prescribed by law. When proceedings are commenced to remove suc…

63-1501. Definitions. As used in this act, the following terms shall have the following meanings: "Contracting units" shall include the state or any officer or department thereof, the counties or other subdivisions of the state, and all municipal and quasi-municipal corporations …

63-1502. Conditions precedent to contract for public works. Before entering into a contract for the construction of any public works in this state, the contracting unit shall require as conditions precedent that the contractor be authorized to do business in this state and that h…

63-1503. Contractor for public works to pay or secure taxes — Agreement. Every contract for the construction of public works by a contracting unit of this state shall contain substantially the following provisions: The contractor, in consideration of securing the business of erec…

63-1504. Duty of public officers to withhold amount of taxes. Before the state board of examiners, the board of county commissioners, or the board of any municipal or quasi-municipal corporation or other taxing unit in this state, shall approve any claim on account of the constru…

63-1505. Penalty for dereliction of duty. Any officer of a contracting unit who fails to comply with or violates any of the provisions hereof shall be liable personally and on his official bond for the amount of any tax loss by any taxing unit incurred as a result of failure to c…

63-1601. Declaration of intent. It is the intent of the legislature to make provisions available for the prepayment of a portion of certain taxpayers’ ad valorem taxes to minimize the impact on public facilities caused by new business operations within a county.

63-1602. Petition for permission to prepay taxes. In order to minimize the impact on public facilities as a result of new business operations and to permit affected taxing districts to use prepaid ad valorem taxes for planning, construction, expansion, or operation of public faci…

63-1603. Hearing and order. (1) On receipt of a petition from a taxpayer pursuant to section 63-1602, Idaho Code, the board of county commissioners shall: (a) Within five (5) days of receipt of such petition, forward a copy of the petition to the chairman of the governing board o…

63-1604. Local impact committee. If a local impact committee is ordered pursuant to section 63-1603, Idaho Code, the board of county commissioners shall appoint the members of the committee. The committee shall consist of a member of the governing board of each taxing district in…

63-1605. Local impact fund. In each county in which a local impact committee is formed, under the provisions of this chapter, there is hereby created and established in the county treasury a local impact fund to which all prepaid ad valorem taxes shall be credited as received. Mo…

63-1606. Prepayment optional. Prepayment of ad valorem taxes under the provisions of this chapter shall be optional and voluntary on the part of the taxpayer, unless an agreement has been entered into with a local impact committee, in which case the terms of the agreement shall b…

63-1607. Credit for prepaid taxes. During the last one-half (1/2) of the impact period and for not to exceed three (3) years thereafter, each taxpayer who has prepaid taxes shall be allowed a credit for such taxes paid during the first one-half (1/2) of the impact period. The cre…

63-1608. Lapse of unused credit. If for any reason during the impact period the taxpayer should cease business operations and the credits accumulated for prepaid ad valorem taxes have not been completely set off against taxes due, the balance of the unused credit shall be forfeit…

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 …

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…

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…

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…

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 …

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…

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…

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…

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;…

63-1801. SHORT TITLE. This act may be cited as the "Short-term Rental and Vacation Rental Act."

63-1802. legislative intent. This act is designed to promote access to short-term rentals and vacation rentals by limiting local governmental authority to prohibit these beneficial property uses, or to specifically target them for regulation, except in circumstances necessary to …

63-1803. Definitions. In this chapter: (1) "Local government" means any governmental entity or agency, including counties, municipalities, and taxing districts, but not the state of Idaho and the agencies and departments of the state. (2) "Lodging operator" means a person that re…

63-1804. Limiting tax duties of short-Term Rental marketplaces and owners — collection of tax. (1) A local government may not levy a sales, use, franchise, receipts, or other similar tax or fee on the business of operating a short-term rental marketplace. (2) A short-term rental …

63-2301. Licenses prepared — Printed — Accounting. (1) The county treasurer shall issue consecutively numbered licenses for each class provided for in this chapter. The licenses shall have essentially the following information: (a) County issuing the license; (b) Type of license …

63-2302. License to be procured before commencing business. A license must be procured immediately before the commencement of any business or occupation liable to a license tax from the treasurer of the county where the applicant desires to transact the business which license aut…

63-2303. Pawnbroker’s license. Each pawnbroker whose business is located in the county and outside the limits of an incorporated city must obtain a pawnbroker’s license from the treasurer and must pay therefor fifty dollars ($50.00) per calendar quarter.

63-2305. Bridge and ferry license. Licenses to take tolls on bridges or ferries are fixed annually by the commissioners. The licenses therein provided for must be obtained from the treasurer of the county.

63-2306. Monthly settlement for licenses — Application of license money. On the first Monday in each month the treasurer shall pay into the county treasury all money collected from all licenses sold during the preceding month upon the certificate of the county auditor, and shall …

63-2307. Suits for recovery of license tax. Against any person required to take out a license who fails, neglects or refuses to take out such license, or who carries on, or attempts to carry on, business without such license, the treasurer may direct suit in the name of the state…

63-2308. Production of license — Plea of recovery in civil action. Upon the trial of any action authorized by this chapter, the defendant is deemed not to have procured the proper license unless he either produces it or proves that he did procure it; but he may plead in bar of th…