Idaho Code 63-601 – All Property Subject to Taxation

Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
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

All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation.