Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.
Idaho Code § 63-401
Operating property assessed by state tax commission
I.C., § 63-401, as added by 1996, ch. 98, § 5, p. 308; am. 1998, ch. 400, § 2, p. 1249; am. 2002, ch. 135, § 1, p. 370.
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.