Idaho § 43-1510 - Tax exemptions
Full text of Idaho Idaho Statutes § 43-1510 — Tax exemptions, with citation guidance and answers to common questions.
§ 43-1510. Tax exemptions
The following irrigation district property and the revenue therefrom shall be exempt from taxation: (1) water rights for the irrigation of lands; (2) irrigation structures described in section 63-602N (2), Idaho Code; (3) all property described in section 63-602N (3), Idaho Code; and (4) all parks and recreational facilities owned or maintained by an irrigation district pursuant to this title. Such property tax exemption shall not be subject to approval by the county board of equalization. Bonds and interim notes, and interest thereon, issued pursuant to the authority contained in this title shall be exempt from taxation under the Idaho income tax law.
[43-1510, added 2007, ch. 136, sec. 1, p. 396; am. 2016, ch. 189, sec. 15, p. 522.]
Frequently Asked Questions About Idaho § 43-1510
What does Idaho Statutes § 43-1510 cover?
Section 43-1510 ("Tax exemptions") 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 § 43-1510?
A common citation format is "Idaho Statutes § 43-1510" (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 § 43-1510 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.