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, Idaho Code.
Idaho Code § 63-1704
Large-size forest tracts
I.C., § 63-1704, as added by 1982, ch. 123, § 5, p. 349; am. 1996, ch. 431, § 2, p. 1464.
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.