Chapter
Assessment of Real and Personal Property
- Idaho Code § 63-301— Time of assessment — Property roll, subsequent property roll and missed property roll
- Idaho Code § 63-301A— New construction roll
- Idaho Code § 63-302— List of taxable personal property
- Idaho Code § 63-303— Assessment of manufactured homes
- Idaho Code § 63-304— Manufactured homes to constitute real property
- Idaho Code § 63-305— Reversal of declaration which treats a manufactured home as real property
- Idaho Code § 63-306— Listing of property by owner, agent or fiduciary
- Idaho Code § 63-307— Ownership identification
- Idaho Code § 63-308— Valuation assessment notice to be furnished taxpayer
- Idaho Code § 63-309— Improvements on exempt and railroad rights-of-way lands — Equity in state property
- Idaho Code § 63-310— Completion and delivery of property roll
- Idaho Code § 63-311— Completion and delivery of subsequent and missed property rolls
- Idaho Code § 63-312— Affidavit to completed roll — Effect of failure to make affidavit
- Idaho Code § 63-313— Special provisions for transient personal property
- Idaho Code § 63-314— County valuation program to be carried on by assessor
- Idaho Code § 63-315— Assessment ratios and the determination of adjusted market value for assessment purposes for school districts
- Idaho Code § 63-316— Adjustment of assessed value — Completion of assessment program by state tax commission — Payment of costs
- Idaho Code § 63-317— Occupancy tax — Procedures
- Idaho Code § 63-318— Park model recreational vehicle to constitute personal property