Idaho § 31-3908A - Exemptions from taxation
Full text of Idaho Idaho Statutes § 31-3908A — Exemptions from taxation, with citation guidance and answers to common questions.
§ 31-3908A. Exemptions from taxation
The board of county commissioners, upon application, may, by an ordinance enacted by not later than the second Monday of July, exempt all or a portion of the unimproved real property within the district from taxation, and may exempt all or a portion of the taxable personal property within the district from taxation. Any ordinance of the board of county commissioners granting an exemption from taxation under the provisions of this section must provide that each category of property is treated uniformly. Notice of intent to adopt an ordinance which exempts unimproved real property shall be provided to property owners of record in substantially the same manner as required in section 67-6511 (2)(b), Idaho Code, as if the ordinance were making a zoning district boundary change.
[31-3908A, added 1996, ch. 152, sec. 1, p. 492; am. 2013, ch. 216, sec. 5, p. 510.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 31-3908A
What does Idaho Statutes § 31-3908A cover?
Section 31-3908A ("Exemptions from taxation") 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 § 31-3908A?
A common citation format is "Idaho Statutes § 31-3908A" (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 § 31-3908A 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.