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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-401

Operating property assessed by state tax commission

Official textlegislature.idaho.govlast amended
63-401.  Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.
Amendment history

63-401 added 1996, ch. 98, sec. 5, p. 336; am. 1998, ch. 400, sec. 2, p. 1252; am. 2002, ch. 135, sec. 1, p. 370.

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In this chapter (11 sections)
  1. 63-401 · Operating property assessed by state tax commission
  2. 63-402 · Nonoperating property assessed by county assessor
  3. 63-403 · Operator representative of owner
  4. 63-404 · Operator’s statement — Arbitrary assessment
  5. 63-405 · Assessment of operating property
  6. 63-406 · Attendance at assessment hearing
  7. 63-407 · Appeal of operating property assessments
  8. 63-408 · Reexamination of value — Complaint by assessor
  9. 63-409 · Appeals from state tax commission valuations of operating…
  10. 63-410 · Certification of value to counties — Comparisons — Special…
  11. 63-411 · Special provisions for private railcar fleets — Notice of…
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