IDAPA 35.01.03.130 — DESCRIPTION OF PRIMARY CATEGORIES USED TO TEST FOR EQUALIZATION

Sections 63-109 and 63-315, Idaho Code
Primary categories listed herein are for the purpose of testing values in each county and the Boise School District for
equalization by the Tax Commission under Section 63-109, Idaho Code.
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01.
Definitions. The following definitions apply for the purposes of testing for equalization under
Section 63-109, Idaho Code, and reporting under Section 63-509, Idaho Code.
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a.
Primary categories are used to study the following combinations of secondary categories: (7-1-24)
i.
Vacant Residential Land: secondary categories 12, 15, 18 and 20;
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ii.
Improved Residential Property: secondary categories 10, 12, 15, 18, 20, 26, 31, 34, 37, 40, 41, 46,
47, 48, and 50;
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iii.
Vacant Commercial or Industrial Land: secondary categories 11, 13, 14, 16, 17, 21, and 22;
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iv.
Improved Commercial or Industrial Property: secondary categories 11, 13, 14, 16, 17, 21, 22, 27,
33, 35, 36, 38, 39, 42, 43, and 51;
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v.
Manufactured Housing: secondary categories 47 and 65; and
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vi.
Agricultural Land: secondary categories 1 - 5.
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b.
Secondary category means the categories established and described in Rules 510, 511, and 512 of
these rules.
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c.
See Conversion Table at https://tax.idaho.gov.
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02.
Cross Reference. See Rules 509, 510, 511, and 512 of these rules.
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IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 131
Page 12