Idaho Code — 63
Browse 677 sections in division 63 of the Idaho code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 63-101. Department of revenue and taxation - State tax commission - Board of tax appeals
- § 63-102. Organization - Chairman - Compensation - Quorum - Hearings
- § 63-103. Employees - Compensation - Expenses
- § 63-103A.
- § 63-104. Holding other offices
- § 63-105. Powers and duties - General
- § 63-105A. Powers and duties - Property tax
- § 63-106. Federal aid
- § 63-107. Process and procedure before state tax commission
- § 63-108. Meeting of state tax commission
- § 63-109. Equalization by categories - Identification and reassessment
- § 63-110. Property and special taxes
- § 63-111. Certificate by chairman - Changes in assessment
- § 63-112. Payments for assistance with property tax assessment
- § 63-113. Reporting whole dollar amounts
- § 63-114. Filing and payment extensions as disaster relief
- § 63-115. Filing of electronic returns and documents - Electronic funds transfers
- § 63-117. Payment of taxes by credit card and other commercially acceptable means
- § 63-118. Alternative dispute resolution
- § 63-119. Collection of tax by commercial collector
- § 63-201. Definitions
- § 63-202. Official records
- § 63-203. All property subject to property taxation
- § 63-204. Classes of property
- § 63-205. Assessment - Market value for assessment purposes
- § 63-205A.
- § 63-205C.
- § 63-206. Lien of property taxes
- § 63-207. Assessment of property
- § 63-208. Rules pertaining to market value - Duty of assessors
- § 63-209.
- § 63-210. Tax numbers for metes and bounds descriptions
- § 63-211. Abstract of state lands
- § 63-212. Estates - Claimants - Agents - Undivided interest
- § 63-213. Double assessing prohibited
- § 63-214. Description of property
- § 63-215. Legal description and map of boundaries to be recorded and filed
- § 63-216. No state property tax when sales tax is in force
- § 63-217. Filing of material by mail or private delivery services
- § 63-218. Reproduction of records - Destruction of originals authorized - Admissibility in evidence
- § 63-219. Uniform property rolls and related documents
- § 63-220. Tax extensions as disaster relief
- § 63-301. Time of assessment - Property roll, subsequent property roll and missed property roll
- § 63-301A. New construction roll
- § 63-302. List of taxable personal property
- § 63-303. Assessment of manufactured homes
- § 63-304. Manufactured homes to constitute real property
- § 63-305. Reversal of declaration which treats a manufactured home as real property
- § 63-306. Listing of property by owner, agent or fiduciary
- § 63-307. Ownership identification
- § 63-308. VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER
- § 63-309. Improvements on exempt and railroad rights-of-way lands - Equity in state property
- § 63-310. Completion and delivery of property roll
- § 63-311. Completion and delivery of subsequent and missed property rolls
- § 63-312. Affidavit to completed roll - Effect of failure to make affidavit
- § 63-313.
- § 63-314. County valuation program to be carried on by assessor
- § 63-315.
- § 63-316.
- § 63-317. Occupancy tax - Procedures
- § 63-318.
- § 63-401. Operating property assessed by state tax commission
- § 63-402. Nonoperating property assessed by county assessor
- § 63-403. Operator representative of owner
- § 63-404.
- § 63-405. Assessment of operating property
- § 63-406. Attendance at assessment hearing
- § 63-407. Appeal of operating property assessments
- § 63-408. Reexamination of value - Complaint by assessor
- § 63-409. Appeals from state tax commission valuations of operating property
- § 63-410. Certification of value to counties - Comparisons - Special meeting - Escaped assessments
- § 63-411.
- § 63-501. Meeting of commissioners as a board of equalization
- § 63-501A.
- § 63-502. Function of board of equalization on assessments
- § 63-503. New and additional assessments
- § 63-504. Lien of unpaid personal property taxes on real property
- § 63-505. Production of evidence by county officials and others
- § 63-506. Notice to taxpayer of new assessments and changes
- § 63-507. Record of proceedings
- § 63-508. Completion of property roll after equalization
- § 63-509. Delivery of rolls to county auditor - Abstracts of rolls
- § 63-510. Notification of valuation due to state tax commission
- § 63-511. Appeals from county board of equalization
- § 63-601. All property subject to taxation
- § 63-602. Property exempt from taxation
- § 63-602A. Property exempt from taxation - Government property
- § 63-602B.
- § 63-602C.
- § 63-602D. Property exempt from taxation - Certain hospitals
- § 63-602E. Property exempt from taxation - Property used for school or educational purposes
- § 63-602F. Property exempt from taxation
- § 63-602G. Property exempt from taxation - Homestead
- § 63-602H. Value of residential property in certain zoned areas
- § 63-602I.
- § 63-602J. Property exempt from taxation - Motor vehicles and vessels properly registered
- § 63-602L. Property exempt from taxation - Intangible personal property
- § 63-602M. Property exempt from taxation - Certain secured dues and credits
- § 63-602N.
- § 63-602P. Property exempt from taxation - Facilities for water or air pollution control
- § 63-602Q. Property exempt from taxation - Certain cooperative telephone lines
- § 63-602R. Property exempt from taxation - Agricultural crops
- § 63-602S.
- § 63-602T.
- § 63-602U.
- § 63-602V.
- § 63-602W.
- § 63-602X. Property exempt from taxation - Casualty loss
- § 63-602Y. Property exempt from taxation - Effect of change of status
- § 63-602Z. Exemption from occupancy tax
- § 63-602O.
- § 63-604. Land actively devoted to agriculture defined
- § 63-605. Land used to protect wildlife and wildlife habitat
- § 63-606A. Small employer growth incentive exemption
- § 63-701. Definitions
- § 63-702.
- § 63-703. Procedure for filing claims
- § 63-704. Amount of property tax or occupancy tax reduction
- § 63-705.
- § 63-705A.
- § 63-706. Time requirements for filing claim
- § 63-707. Procedure after claim approval
- § 63-708. Recovery of erroneous claims
- § 63-709. Reimbursement by state tax commission
- § 63-710. Procedure after reimbursement
- § 63-711. Cancellation of taxes - Hardship and casualty losses - Special
- § 63-712. Short title
- § 63-713. Definitions
- § 63-714. Application - Deferral of property tax
- § 63-715. Procedures - Appeals
- § 63-716. Deferral - Interest - Lien - Priority
- § 63-717. Reimbursement by state tax commission
- § 63-718. Events terminating deferral - Payment of deferred tax and interest
- § 63-719. Tax deed for deficiency in repayment
- § 63-720. Recovery of erroneous and other improper deferrals
- § 63-721. Knowingly filing a false claim a misdemeanor
- § 63-724.
- § 63-801. Annual state property tax levy
- § 63-802. Limitation on budget requests - Limitation on tax charges - Exceptions
- § 63-802A. Notice of budget hearing
- § 63-802C. Election to create a new taxing district
- § 63-803. Certification of budgets in dollars
- § 63-804. Filing copy of budget
- § 63-805. Annual levies
- § 63-806. Warrant redemption fund
- § 63-807. Levy by new taxing units - Duties of auditor
- § 63-808. Record of proceedings
- § 63-809. Unauthorized levy - Notification by state tax commission - Action to set aside
- § 63-810. Erroneous Levy - Corrective action
- § 63-811. Computation of property taxes - Duty of county auditor
- § 63-812. Accounting and collection of property taxes
- § 63-901. Property taxes payable only in legal tender
- § 63-902. Property tax notice and receipts - Duty of tax collector
- § 63-903. When payable
- § 63-904. Special provisions for collection of property taxes on personal property
- § 63-905. Receipt for property taxes paid
- § 63-906. Interim payment account - Receipt for deposits
- § 63-907. Entry of delinquent tax - Duty of county treasurer
- § 63-1001. Effect of delinquency - Interest rate
- § 63-1002. Payment of delinquency - Order - Receipt
- § 63-1003. Lien and effect of delinquency
- § 63-1004. Payment of delinquency on segregated property
- § 63-1005. Pending issue of tax deed - General provisions - Notice
- § 63-1006. Hearing and issuance of tax deed
- § 63-1007. Redemption - Expiration of right
- § 63-1008. Effect of tax deed as evidence
- § 63-1009. Effect of tax deed as conveyance
- § 63-1010. Deeds upon redemption
- § 63-1011. Possession under tax deed conclusive as to regularity of proceedings
- § 63-1012. Sale of personal property upon delinquency
- § 63-1013. Warrants of distraint - Service and execution
- § 63-1014.
- § 63-1015. Apportionment of proceeds from redemption
- § 63-1101. Seizure of property for refusal to pay property tax - Duty of tax collector
- § 63-1102. Sale
- § 63-1103. Disposition of proceeds
- § 63-1104. Bill of sale
- § 63-1105. Resale
- § 63-1106. Sale of additional property
- § 63-1107. Disposition of excess
- § 63-1108. Purchase by county
- § 63-1201. Monthly and final settlement of tax collector
- § 63-1202. Settlement by county auditor
- § 63-1301. Application to taxing districts
- § 63-1302. Cancellation and refund of property tax
- § 63-1303. Adjustment of property taxes by county commissioners - Duties of tax collector
- § 63-1304. Adjustment of late charges or interest
- § 63-1305. Refund or credit of property taxes by order of court or board of tax appeals
- § 63-1305C.
- § 63-1306. Procedure and proof of payment
- § 63-1307. Transmission of funds to state treasurer
- § 63-1308. Property tax paid under protest - Apportionment - Action for recovery
- § 63-1309.
- § 63-1310. Destruction of personal property
- § 63-1311. Fees for services
- § 63-1311A. Advertisement of and hearing on fee increases
- § 63-1312. Municipal property taxes - Notification of valuation
- § 63-1313.
- § 63-1314. Costs for professional services to be lien on property
- § 63-1315.
- § 63-1316. ELECTION - AUTHORIZATION OF GOVERNING BODY
- § 63-1401. Authority of assessor - Duty of assessor
- § 63-1402. Violations
- § 63-1403. Suits by attorney general
- § 63-1404. Compliance of public officers with rules and orders of state tax commission
- § 63-1405. Removal of officers
- § 63-1501. Definitions
- § 63-1502. Conditions precedent to contract for public works
- § 63-1503. Contractor for public works to pay or secure taxes - Agreement
- § 63-1504. Duty of public officers to withhold amount of taxes
- § 63-1505. Penalty for dereliction of duty
- § 63-1601. Declaration of intent
- § 63-1602. Petition for permission to prepay taxes
- § 63-1603. Hearing and order
- § 63-1604. Local impact committee
- § 63-1605. Local impact fund
- § 63-1606. Prepayment optional
- § 63-1607. Credit for prepaid taxes
- § 63-1608. Lapse of unused credit
- § 63-1701. Definitions
- § 63-1702. Lands of less than five acres
- § 63-1703. Certain forest lands to be designated for taxation by owner - Limitations
- § 63-1704. Large-size forest tracts
- § 63-1705. Taxation of forest lands under the productivity option
- § 63-1705A. CLASSIFICATION OF FOREST LANDS
- § 63-1706. Yield tax on applicable forest products
- § 63-1707. Examination of records
- § 63-1708. Property exempt from taxation
- § 63-1801. SHORT TITLE
- § 63-1802.
- § 63-1803. Definitions
- § 63-1804. Limiting tax duties of short-Term Rental marketplaces and owners - collection of tax
- § 63-2301. Licenses prepared - Printed - Accounting
- § 63-2302. License to be procured before commencing business
- § 63-2303.
- § 63-2305. Bridge and ferry license
- § 63-2306. Monthly settlement for licenses - Application of license money
- § 63-2307. Suits for recovery of license tax
- § 63-2308. Production of license - Plea of recovery in civil action
- § 63-2309. Penalty for violations
- § 63-2401. Definitions
- § 63-2402. Imposition of tax upon motor fuel
- § 63-2403. Receipt of motor fuel - Determination
- § 63-2404. Method of measurement of gallons received
- § 63-2405. Payment of tax
- § 63-2406. Distributor reports
- § 63-2407. Deductions authorized
- § 63-2408. Aircraft engine fuel tax
- § 63-2410. Refund of gasoline tax procedure
- § 63-2412. Distribution of tax revenues from tax on gasoline and aircraft engine fuel
- § 63-2418. Distribution of tax revenues from tax on special fuels
- § 63-2421. Use tax - Returns and payment of use tax by consumers
- § 63-2423. Credits and refunds to consumers
- § 63-2424. Gaseous special fuels
- § 63-2425. Dyed fuel and other untaxed fuel prohibited for use on a highway
- § 63-2427. Administration
- § 63-2427A.
- § 63-2427B. Licensed gaseous fuels distributors - Reports
- § 63-2427C.
- § 63-2428. Bonding
- § 63-2429. Required records
- § 63-2431. Tax in lieu of all other taxes imposed
- § 63-2432. Civil action to prevent doing business without license - Injunction
- § 63-2434. Enforcement provisions
- § 63-2436. Reports of importations by carrier - Contents
- § 63-2437. Instate pipeline terminal and storage reports
- § 63-2438.
- § 63-2439.
- § 63-2440. Exemptions from international fuel tax agreement license and reports and temporary permits
- § 63-2442. Exchange of information agreements
- § 63-2442A. International fuel tax agreement and other agreements between jurisdictions
- § 63-2444. Effect of tribal agreements
- § 63-2450.
- § 63-2455.
- § 63-2460.
- § 63-2470.
- § 63-2501. Purpose
- § 63-2502. Definitions
- § 63-2503. Permits
- § 63-2504. Qualifications of wholesalers
- § 63-2505. Transportation of cigarettes
- § 63-2506. Imposition of tax
- § 63-2507. Stamps to be printed - Affixed to individual packages
- § 63-2508. Stamps to be affixed by person first receiving cigarettes in state
- § 63-2509. Compensation for affixing stamps
- § 63-2510. Payment of tax - Returns - Accounting for stamps
- § 63-2510A. Bonding
- § 63-2511. Records to be kept - Inspection
- § 63-2512. Penalties
- § 63-2513. Contraband articles
- § 63-2514. Search and seizure
- § 63-2515. Compromise and confiscation
- § 63-2516. Collection and enforcement - Actions against state of Idaho
- § 63-2517. Jurisdiction over nonresidents
- § 63-2519. Civil action - Injunction
- § 63-2520. Distribution of moneys collected
- § 63-2521. Refunds - Limitations - Interest
- § 63-2522. Imposition and rate of tax
- § 63-2523. Prohibitions
- § 63-2525. Criminal penalties