Idaho Code 63-207 – Assessment of Property
Current as of: 2023 | Check for updates
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(1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.
(2) All operating property shall be assessed by the state tax commission.
Terms Used In Idaho Code 63-207
- Property: includes both real and personal property. See Idaho Code 73-114
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114