Title 63 — REVENUE AND TAXATION

63-101. Department of revenue and taxation — State tax commission — Board of tax appeals. (1) There is hereby created the department of revenue and taxation, which shall consist of a state tax commission and a board of tax appeals. The department of revenue and taxation shall, fo…

63-102. Organization — Chairman — Compensation — Quorum — Hearings. (1) A member of the state tax commission shall be appointed by the governor, to serve at his pleasure, as chairman. Each member of the state tax commission shall devote full time to the performance of duties. Com…

63-103. Employees — Compensation — Expenses. (1) The state tax commission may employ an officer who shall serve as secretary of the commission and shall also employ such other persons as may be necessary for the performance of its duties. Certain of its employees may be designate…

63-103A. determining the suitability of employees, applicants and prospective contractors for employment and access to federal tax information. (1) To determine the suitability of prospective employees and contractors for the Idaho state tax commission, the human resources office…

63-104. Holding other offices. The members and employees of the state tax commission shall hold no other office under the laws of this state, the United States, or any other state, except as provided in this section, so long as they shall remain members or employees of the commis…

63-105. Powers and duties — General. In addition to all other powers and duties vested in it, the state tax commission shall have the power and duty: (1) To assess and collect all taxes and administer all programs relating to taxes which are the responsibility of the state tax co…

63-105A. Powers and duties — Property tax. The state tax commission shall be the state board of equalization. In addition to other powers and duties vested in it, the state tax commission shall have the power and duty: (1) To supervise and coordinate the work of the several count…

63-106. Federal aid. The state tax commission is authorized to accept, receipt, disburse and expend federal moneys, made available to accomplish in whole or in part any of the purposes of the laws enforced by the state tax commission. All moneys accepted under the provisions of t…

63-107. Process and procedure before state tax commission. Process and procedure before the state tax commission shall be as summary and simple as reasonably may be, and, as far as possible, in accordance with the rules of equity. Process and procedures before the state tax commi…

63-108. Meeting of state tax commission. (1) The state tax commission shall meet on the second Monday in August in each year, and, if all the abstracts of assessments in the several counties in the state have then been received, such abstracts shall be laid before the commission,…

63-109. Equalization by categories — Identification and reassessment. (1) The state tax commission shall publish rules establishing and defining categories in which various properties will be placed for assessment purposes. If the state tax commission has reason to believe that a…

63-110. Property and special taxes. The state tax commission must complete the equalization of assessments throughout the state during its meeting as the state board of equalization, after receipt of each county auditor’s abstract of the property roll, no later than the fourth Mo…

63-111. Certificate by chairman — Changes in assessment. (1) On or before the first Monday of September in each year, the chairman of the state tax commission must transmit by certified mail or by other commercial delivery service providing proof of delivery, whichever is the mos…

63-112. Payments for assistance with property tax assessment. The state tax commission is hereby authorized to charge counties for assistance provided for property tax assessment if requested in writing by the county assessor. Any payments received by the state tax commission for…

63-113. Reporting whole dollar amounts. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared…

63-114. Filing and payment extensions as disaster relief. (1) The state tax commission may grant an extension of time for any filing, or any payment, which is required under any tax law administered or enforced by the state tax commission, to those persons whose ability to timely…

63-115. Filing of electronic returns and documents — Electronic funds transfers. (1) Any return or other document filed with or submitted to the state tax commission may be transmitted electronically to the commission when permitted by rules or procedures established by the commi…

63-117. Payment of taxes by credit card and other commercially acceptable means. (1) The state tax commission, in cooperation with the state treasurer, may accept payment by credit card, debit card or other commercially acceptable means, including through an electronic payment pr…

63-118. Alternative dispute resolution. (1) The state tax commission may use alternative dispute resolution procedures to arbitrate or mediate any issue within its tax jurisdiction. (2) The state tax commission may enter into contracts, not subject to the provisions of chapter 52…

63-119. Collection of tax by commercial collector. (1) If a person owing tax ignores all demands for payment of a tax assessment, the state tax commission is authorized to employ the services of any qualified collection agency or attorney and to pay fees for such services from mo…

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-…

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 suc…

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 …

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…

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.

63-304. Manufactured homes to constitute real property. (1) A manufactured home may constitute real property if the running gear is removed and: (a) If the manufactured home becomes permanently affixed to a foundation: (i) On land which is owned or being purchased by the owner or…

63-305. Reversal of declaration which treats a manufactured home as real property. (1) Once a manufactured home has been converted to real property under the provisions of section 63-304, Idaho Code, it shall be deemed a fixture and an improvement to the real property to which it…

63-306. Listing of property by owner, agent or fiduciary. (1) All property required to be listed and assessed under the provisions of this title shall be listed by the owner or his agent, except as hereinafter provided: (a) The property of a minor shall be listed by his guardian,…

63-307. Ownership identification. (1) The assessor shall ascertain the current ownership of land from documents recorded in the county recorder’s office and/or from evidence of ownership furnished to the assessor that is admissible at trial in a civil action. Evidence of ownershi…