IDAPA 35.01.03.000 — LEGAL AUTHORITY

In accordance with Section 63-105 and 63-105A, Idaho Code, the Tax Commission has promulgated rules
implementing the provisions of the Idaho Statutes relating to the property tax laws and related statutes, Chapters 1
through 17 and Chapters 28, 30, 35, 36, and 45, Title 63, Idaho Code. Rules relating to the market value of
recreational vehicles are authorized by Section 49-446, Idaho Code.
(7-1-24)