Title 63 · ID 63

Chapter 3 – Idaho State Legislature

Citation: Idaho Code § t63ch3

Section: t63ch3

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Home Idaho Laws & Rules Idaho Statutes Title 63 Chapter 3

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TITLE 63 REVENUE AND TAXATION

CHAPTER 3 ASSESSMENT OF REAL AND PERSONAL PROPERTY

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63-301 TIME OF ASSESSMENT — PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL.

63-301A NEW CONSTRUCTION ROLL.

63-302 LIST OF TAXABLE PERSONAL PROPERTY.

63-303 ASSESSMENT OF MANUFACTURED HOMES.

63-304 MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.

63-305 REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY.

63-306 LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY.

63-307 OWNERSHIP IDENTIFICATION.

63-308 VALUATION ASSESSMENT NOTICE TO BE FURNISHED TO THE TAXPAYER.

63-309 IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS — EQUITY IN STATE PROPERTY.

63-310 COMPLETION AND DELIVERY OF PROPERTY ROLL.

63-311 COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.

63-312 AFFIDAVIT TO COMPLETED ROLL — EFFECT OF FAILURE TO MAKE AFFIDAVIT.

63-313 EXEMPTION FOR TRANSIENT PERSONAL PROPERTY.

63-314 COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR.

63-315 ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS.

63-316 ADJUSTMENT OF ASSESSED VALUE — COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION — PAYMENT OF COSTS.

63-317 OCCUPANCY TAX — PROCEDURES.

63-318 PARK MODEL RECREATIONAL VEHICLE TO CONSTITUTE PERSONAL PROPERTY.

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