Idaho § 49-446 - County assessor to administer and collect license fee

Full text of Idaho Idaho Statutes § 49-446 — County assessor to administer and collect license fee, with citation guidance and answers to common questions.

§ 49-446. County assessor to administer and collect license fee

(1) The county assessor shall administer and collect the recreational vehicle annual license fee.

(2) Market value of recreational vehicles shall be determined by the county assessor according to the rules and regulations of the state tax commission. Whenever indices are available, the rules and regulations shall use any standard industry indices of retail value of recreational vehicles to determine market value.

[49-446, added 1988, ch. 265, sec. 106, p. 640.]

Source: official Idaho text · Last verified 2026-08-27

Frequently Asked Questions About Idaho § 49-446

What does Idaho Statutes § 49-446 cover?

Section 49-446 ("County assessor to administer and collect license fee") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Idaho § 49-446?

A common citation format is "Idaho Statutes § 49-446" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Idaho law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.

How does Idaho § 49-446 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.