Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-403

Operator representative of owner

Official textlegislature.idaho.govlast amended
63-403.  Any person operating a public utility, railroad or private railcar fleet in this state shall be representative of every title and interest in the operating property and franchises of said public utility, railroad or private railcar fleet as owner, lessee or otherwise, and notice to such person, or his agent or representative, shall be notice to all interests in such property for the purpose of taxation. The assessment of such operating property in the name of the owner, lessee or operating company, shall be deemed and held to be an assessment of all title and interest in such property of every kind and nature.
Amendment history

63-403 added 1996, ch. 98, sec. 5, p. 337.

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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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