PROPERTY EXEMPT FROM TAXATION.

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. TAXATION OF FOREST LANDS AND FOREST PRODUCTS
  5. PROPERTY EXEMPT FROM TAXATION.

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63-1708. PROPERTY EXEMPT FROM TAXATION. The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.

History:

[63-1708, added 1982, ch. 123, sec. 5, p. 356.]


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