Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-205
Assessment — Market value for assessment purposes
Official textlegislature.idaho.govlast amended
# (1)
All real, personal and operating property subject to property taxation must be assessed annually at market value for assessment purposes as of 12:01 a.m. of the first day of January in the year in which such property taxes are levied, except as otherwise provided. Market value for assessment purposes shall be determined according to the requirements of this title or the rules promulgated by the state tax commission.
# (2)
Personal property coming into the state after January 1 shall be assessed as of the date of entry into the state in accordance with sections 63-311 (3) and 63-602Y , Idaho Code.
Amendment history
63-205 added 1996, ch. 98, sec. 3, p. 321.
Source: view the official text
In this chapter (22 sections)
- 63-201 · Definitions
- 63-202 · Official records
- 63-203 · All property subject to property taxation
- 63-204 · Classes of property
- 63-205 · Assessment — Market value for assessment purposes
- 63-205A · Assessment — Market Value for Assessment Purposes of Section…
- 63-205C · valuation of agricultural land
- 63-206 · Lien of property taxes
- 63-207 · Assessment of property
- 63-208 · Rules pertaining to market value — Duty of assessors
- 63-209 · Assessor’s plat record
- 63-210 · Tax numbers for metes and bounds descriptions
- 63-211 · Abstract of state lands
- 63-212 · Estates — Claimants — Agents — Undivided interest
- 63-213 · Double assessing prohibited
- 63-214 · Description of property
- 63-215 · Legal description and map of boundaries to be recorded and…
- 63-216 · No state property tax when sales tax is in force
- 63-217 · Filing of material by mail or private delivery services
- 63-218 · Reproduction of records — Destruction of originals authorized…
- 63-219 · Uniform property rolls and related documents
- 63-220 · Tax extensions as disaster relief