OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION.

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
  5. OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION.

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63-401. OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION. Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.

History:

[63-401 added 1996, ch. 98, sec. 5, p. 336; am. 1998, ch. 400, sec. 2, p. 1252; am. 2002, ch. 135, sec. 1, p. 370.]


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