All property within the jurisdiction of this state, not expressly exempted, is subject to appraisal, assessment and property taxation.
Idaho Code § 63-203
All property subject to property taxation
I.C., § 63-203, as added by 1996, ch. 98, § 3, p. 308.
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.