CLASSES OF PROPERTY.

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. DEFINITIONS — GENERAL PROVISIONS
  5. CLASSES OF PROPERTY.

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63-204. CLASSES OF PROPERTY. For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows:

Class 1. Real Property,

Class 2. Personal Property, and

Class 3. Operating Property.

History:

[63-204 added 1996, ch. 98, sec. 3, p. 321.]


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