Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-1702

Lands of less than five acres

Official textlegislature.idaho.govlast amended
63-1702.  Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.
Amendment history

63-1702, added 1982, ch. 123, sec. 5, p. 352.

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In this chapter (9 sections)
  1. 63-1701 · Definitions
  2. 63-1702 · Lands of less than five acres
  3. 63-1703 · Certain forest lands to be designated for taxation by owner —…
  4. 63-1704 · Large-size forest tracts
  5. 63-1705 · Taxation of forest lands under the productivity option
  6. 63-1705A · CLASSIFICATION OF FOREST LANDS
  7. 63-1706 · Yield tax on applicable forest products
  8. 63-1707 · Examination of records
  9. 63-1708 · Property exempt from taxation
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