Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-213
Double assessing prohibited
# (1)
Property which has been assessed for taxation in any county in this state shall not be assessed again for taxation for the same purposes or period of time in any other county in this state for the same year.
# (2)
In all questions which may arise as to the proper place to assess property for taxation purposes, if between two (2) or more places in the same county, the place for assessing the same shall be determined and fixed by the county commissioners, and if between two (2) or more counties, or different places in two (2) or more counties, the place for assessing the same shall be determined and fixed by the state tax commission, and when fixed shall be binding.
Amendment history
63-213 added 1996, ch. 98, sec. 3, p. 324.
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