PocketLaw | Idaho Code | DEFINITIONS — GENERAL PROVISIONS

DEFINITIONS — GENERAL PROVISIONS

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DEFINITIONS.

OFFICIAL RECORDS.

ALL PROPERTY SUBJECT TO PROPERTY TAXATION.

CLASSES OF PROPERTY.

ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES.

Section
63-205A

ASSESSMENT — MARKET VALUE FOR ASSESSMENT PURPOSES OF SECTION 42 LOW-INCOME PROPERTIES.

Section
63-205B

ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY COMPANIES.

Section
63-205C

VALUATION OF AGRICULTURAL LAND.

LIEN OF PROPERTY TAXES.

ASSESSMENT OF PROPERTY.

RULES PERTAINING TO MARKET VALUE — DUTY OF ASSESSORS.

ASSESSOR’S PLAT RECORD.

TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS.

ABSTRACT OF STATE LANDS.

ESTATES — CLAIMANTS — AGENTS — UNDIVIDED INTEREST.

DOUBLE ASSESSING PROHIBITED.

DESCRIPTION OF PROPERTY.

LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.

NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.

FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES.

REPRODUCTION OF RECORDS — DESTRUCTION OF ORIGINALS AUTHORIZED — ADMISSIBILITY IN EVIDENCE.

UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS.

TAX EXTENSIONS AS DISASTER RELIEF.