IDAPA 35.01.03.512 — SECONDARY CATEGORIES, OTHER THAN LAND OR IMPROVEMENTS - LISTING AND

REPORTING.
Sections 63-509, 63-2802, Idaho Code
County assessors will use the following secondary categories to list property values on assessment notices under
Sections 63-301 and 63-308, Idaho Code, and the abstracts under Section 63-509, Idaho Code, and Rule 509 of these
rules.
(7-1-24)
01.
Secondary Category 56 - Construction Machinery, Tools, and Equipment.
(7-1-24)
02.
Secondary Category 59 - Furniture - Commercial Uses.
(7-1-24)
03.
Secondary Category 63 - Logging Machinery, Tools, and Equipment.
(7-1-24)
04.
Secondary Category 64 - Mining Machinery, Tools, and Equipment.
(7-1-24)
05.
Secondary Category 66 - Net Profits of Mines. See Section 63-2802, Idaho Code, and Rule 982
of these rules.
(7-1-24)
06.
Secondary Category 67 - Operating Property. Property assessed by the Tax Commission.
(7-1-24)
07.
Secondary Category 68 - Other Miscellaneous Machinery, Tools, and Equipment.
(7-1-24)
08.
Secondary Category 71 - Signs and Signboards.
(7-1-24)
09.
Secondary Category 72 - Tanks, Cylinders, Vessels.
(7-1-24)
10.
Secondary Category 81 - Exempt Property. Category 81 is for county use to keep an inventory of
exempt property, including land, improvements, and personal property.
(7-1-24)
11.
Cross Reference. See Rules 510, Rule 511, or 130 of these rules.
(7-1-24)