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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-602DD

Manufactured homes used under a dealer’s plate or as a sheep and cow camp

Official textlegislature.idaho.govlast amended
63-602DD.  The following property is exempt from taxation: Manufactured homes that are:
(1)  Manufactured homes eligible to be used under a dealer’s license plate; or
(2)  Manufactured homes designated as sheep and cow camps.
Amendment history

63-602DD, added 2004, ch. 27, sec. 3, p. 44.

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In this chapter (40 sections)
  1. 63-601 · All property subject to taxation
  2. 63-602 · Property exempt from taxation
  3. 63-602A · Property exempt from taxation — Government property
  4. 63-602AA · Property exempt from taxation — Exceptional situations
  5. 63-602B · Property exempt from taxation — Religious limited liability…
  6. 63-602BB · Partial exemption for remediated land
  7. 63-602C · Property exempt from taxation — Fraternal, benevolent, or…
  8. 63-602CC · Property exempt from taxation — Qualified equipment…
  9. 63-602D · Property exempt from taxation — Certain hospitals
  10. 63-602DD · Manufactured homes used under a dealer’s plate or as a sheep…
  11. 63-602E · Property exempt from taxation — Property used for school or…
  12. 63-602EE · Property exempt from taxation — Certain tangible personal…
  13. 63-602F · Property exempt from taxation
  14. 63-602G · Property exempt from taxation — Homestead
  15. 63-602GG · Property exempt from taxation — Low-income housing owned by…
  16. 63-602H · Value of residential property in certain zoned areas
  17. 63-602HH · Property exempt from taxation — Significant capital…
  18. 63-602I · Property exempt from taxation — Household goods, wearing…
  19. 63-602II · Property exempt from taxation — Unused infrastructure
  20. 63-602J · Property exempt from taxation — Motor vehicles and vessels…
  21. 63-602JJ · property exempt from taxation — certain property of producer…
  22. 63-602KK · Property exempt from taxation — Certain personal property
  23. 63-602L · Property exempt from taxation — Intangible personal property
  24. 63-602M · Property exempt from taxation — Certain secured dues and…
  25. 63-602N · Property exempt from taxation — Irrigation water and…
  26. 63-602NN · Property exempt from taxation — Certain business property
  27. 63-602OO · Property exempt from taxation — oil or gas related wells
  28. 63-602P · Property exempt from taxation — Facilities for water or air…
  29. 63-602Q · Property exempt from taxation — Certain cooperative telephone…
  30. 63-602R · Property exempt from taxation — Agricultural crops
  31. 63-602S · Property exempt from taxation — Fruits and vegetables held…
  32. 63-602T · Property exempt from taxation — Personal property…
  33. 63-602U · Property exempt from taxation — Personal property shipped…
  34. 63-602V · Property exempt from taxation — Personal property shipped…
  35. 63-602W · Business inventory exempt from taxation — Business inventory…
  36. 63-602X · Property exempt from taxation — Casualty loss
  37. 63-602Y · Property exempt from taxation — Effect of change of status
  38. 63-602Z · Exemption from occupancy tax
  39. 63-604 · Land actively devoted to agriculture defined
  40. 63-605 · Land used to protect wildlife and wildlife habitat
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