Any improvement to real property exempt from property taxation under the laws of this state or under the laws of the United States shall be exempt from occupancy taxation.
Idaho Code § 63-602Z
Exemption from occupancy tax
I.C., § 63-602Z, as added by 1996, ch. 98, § 7, 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.