Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-602Q

Property exempt from taxation — Certain cooperative telephone lines

Official textlegislature.idaho.govlast amended
63-602Q.  The following property is exempt from taxation: cooperative telephone lines from which no profit is derived and upon or over which no fees or tolls are charged or collected. This exemption shall only apply to any cooperative telephone system having twenty-five (25) or less subscribers or users.
Amendment history

63-602Q added 1996, ch. 98, sec. 7, p. 354.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

In this chapter (40 sections)
  1. 63-602 · Property exempt from taxation
  2. 63-602A · Property exempt from taxation — Government property
  3. 63-602AA · Property exempt from taxation — Exceptional situations
  4. 63-602B · Property exempt from taxation — Religious limited liability…
  5. 63-602BB · Partial exemption for remediated land
  6. 63-602C · Property exempt from taxation — Fraternal, benevolent, or…
  7. 63-602CC · Property exempt from taxation — Qualified equipment…
  8. 63-602D · Property exempt from taxation — Certain hospitals
  9. 63-602DD · Manufactured homes used under a dealer’s plate or as a sheep…
  10. 63-602E · Property exempt from taxation — Property used for school or…
  11. 63-602EE · Property exempt from taxation — Certain tangible personal…
  12. 63-602F · Property exempt from taxation
  13. 63-602G · Property exempt from taxation — Homestead
  14. 63-602GG · Property exempt from taxation — Low-income housing owned by…
  15. 63-602H · Value of residential property in certain zoned areas
  16. 63-602HH · Property exempt from taxation — Significant capital…
  17. 63-602I · Property exempt from taxation — Household goods, wearing…
  18. 63-602II · Property exempt from taxation — Unused infrastructure
  19. 63-602J · Property exempt from taxation — Motor vehicles and vessels…
  20. 63-602JJ · property exempt from taxation — certain property of producer…
  21. 63-602KK · Property exempt from taxation — Certain personal property
  22. 63-602L · Property exempt from taxation — Intangible personal property
  23. 63-602M · Property exempt from taxation — Certain secured dues and…
  24. 63-602N · Property exempt from taxation — Irrigation water and…
  25. 63-602NN · Property exempt from taxation — Certain business property
  26. 63-602OO · Property exempt from taxation — oil or gas related wells
  27. 63-602P · Property exempt from taxation — Facilities for water or air…
  28. 63-602Q · Property exempt from taxation — Certain cooperative telephone…
  29. 63-602R · Property exempt from taxation — Agricultural crops
  30. 63-602S · Property exempt from taxation — Fruits and vegetables held…
  31. 63-602T · Property exempt from taxation — Personal property…
  32. 63-602U · Property exempt from taxation — Personal property shipped…
  33. 63-602V · Property exempt from taxation — Personal property shipped…
  34. 63-602W · Business inventory exempt from taxation — Business inventory…
  35. 63-602X · Property exempt from taxation — Casualty loss
  36. 63-602Y · Property exempt from taxation — Effect of change of status
  37. 63-602Z · Exemption from occupancy tax
  38. 63-604 · Land actively devoted to agriculture defined
  39. 63-605 · Land used to protect wildlife and wildlife habitat
  40. 63-606A · Small employer growth incentive exemption
Full table of contents →