Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-1708

Property exempt from taxation

Official textlegislature.idaho.govlast amended
63-1708.  The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.
Amendment history

63-1708, added 1982, ch. 123, sec. 5, p. 356.

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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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