Idaho § 50-3117 - Exemptions and exclusions
Full text of Idaho Idaho Statutes § 50-3117 — Exemptions and exclusions, with citation guidance and answers to common questions.
§ 50-3117. Exemptions and exclusions
(1) All public utilities, as defined in section 61-129 , Idaho Code, shall be exempt from taxation under this chapter.
(2) No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.
(3) No personal property within a community infrastructure district shall be subject to taxation under this chapter.
[50-3117, added 2008, ch. 410, sec. 1, p. 1159.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 50-3117
What does Idaho Statutes § 50-3117 cover?
Section 50-3117 ("Exemptions and exclusions") 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 § 50-3117?
A common citation format is "Idaho Statutes § 50-3117" (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 § 50-3117 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.