Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association, or producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien, and shall be due and payable, in the same manner as are any other taxes on property.
Idaho Code § 63-3506
Assessment of property by assessor
1959, ch. 237, § 6, p. 507; am. 1998, ch. 132, § 8, p. 486; am. 2007, ch. 143, § 6, p. 415; am. 2008, ch. 227, § 6, p. 697; am. 2016, ch. 189, § 14, p. 513.
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.