(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.
Idaho Code § 63-207
Assessment of property
Applied in 1 court decision — leading case Union Pacific Land Resources Corp. v. Shoshone County Assessor (2004)
Most recently applied in Union Pacific Land Resources Corp. v. Shoshone County Assessor (July 2004)
I.C., § 63-207, 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.