Idaho § 63-801 - Annual state property tax levy
Full text of Idaho Idaho Statutes § 63-801 — Annual state property tax levy, with citation guidance and answers to common questions.
§ 63-801. Annual state property tax levy
(1) The county commissioners in each county in this state must meet on the second Monday of September in each year to ascertain the tax rate necessary to be levied on each dollar of the valuation of all the taxable property in the county for such year in order to raise the amount of state taxes apportioned to such county by the state tax commission. The total of all levies must be within the limits prescribed by the laws of this state.
(2) In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted by section 9, article VII, of the constitution of the state of Idaho.
[63-801 added 1996, ch. 98, sec. 9, p. 369.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-801
What does Idaho Statutes § 63-801 cover?
Section 63-801 ("Annual state property tax levy") 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 § 63-801?
A common citation format is "Idaho Statutes § 63-801" (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 § 63-801 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.