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Idaho Code § 49-446

County assessor to administer and collect license fee

I.C., § 49-2803, as added by 1975, ch. 148, § 4, p. 372; am. and redesig. 1988, ch. 265, § 106, p. 549.

(1) The county assessor shall administer and collect the recreational vehicle annual license fee.

(2) Market value of recreational vehicles shall be determined by the county assessor according to the rules and regulations of the state tax commission. Whenever indices are available, the rules and regulations shall use any standard industry indices of retail value of recreational vehicles to determine market value.

Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.