Terms Used In Idaho Code 63-1702

  • Forest: means forest land and the timber thereon. See Idaho Code 63-1701
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Timber: means wood growth, of any species and of any size, standing or down on privately owned lands. See Idaho Code 63-1701
Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.