Chapter
Definitions — General Provisions
- Idaho Code § 63-201— Definitions
- Idaho Code § 63-202— Official records
- Idaho Code § 63-203— All property subject to property taxation
- Idaho Code § 63-204— Classes of property
- Idaho Code § 63-205— Assessment — Market value for assessment purposes
- Idaho Code § 63-205A— Assessment — Market value for assessment purposes of section 42 low-income properties
- Idaho Code § 63-205B— Assessment of operating property of rate-regulated electric utility companies
- Idaho Code § 63-205C— Valuation of agricultural land
- Idaho Code § 63-206— Lien of property taxes
- Idaho Code § 63-207— Assessment of property
- Idaho Code § 63-208— Rules pertaining to market value — Duty of assessors
- Idaho Code § 63-209— Assessor’s plat record
- Idaho Code § 63-210— Tax numbers for metes and bounds descriptions
- Idaho Code § 63-211— Abstract of state lands
- Idaho Code § 63-212— Estates — Claimants — Agents — Undivided interest
- Idaho Code § 63-213— Double assessing prohibited
- Idaho Code § 63-214— Description of property
- Idaho Code § 63-215— Legal description and map of boundaries to be recorded and filed
- Idaho Code § 63-216— No state property tax when sales tax is in force
- Idaho Code § 63-217— Filing of material by mail or private delivery services
- Idaho Code § 63-218— Reproduction of records — Destruction of originals authorized — Admissibility in evidence
- Idaho Code § 63-219— Uniform property rolls and related documents
- Idaho Code § 63-220— Tax extensions as disaster relief