Idaho § 58-336 - State lands - Assessment for local benefits
Full text of Idaho Idaho Statutes § 58-336 — State lands - Assessment for local benefits, with citation guidance and answers to common questions.
§ 58-336. State lands - Assessment for local benefits
All lands, including school lands, granted lands, escheated lands, or other lands owned by the state of Idaho in fee simple, situated within the limits of any incorporated city, town or local improvement district in this state, may be assessed and charged for the cost of local benefits specially benefiting such lands which may be ordered by the proper authorities of any such city, town or local improvement district:
Provided, that the leasehold, contractual or possessory interest of any person, firm, association, private or municipal corporation in any such lands shall be charged and assessed in the proportional amount such leasehold contractual or possessory interest is benefited;
Provided further, that the interest of the state in such property shall not be sold to satisfy the lien of such assessment, but only such interest or contract or other right therein as may be in private ownership shall be subject to such sale.
Provided further, that nothing in this act shall be construed to authorize the payment by the state of Idaho or any agency thereof of any tax levied by any local unit of government.
[58-336, added 1951, ch. 239, sec. 1, p. 497.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 58-336
What does Idaho Statutes § 58-336 cover?
Section 58-336 ("State lands - Assessment for local benefits") 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 § 58-336?
A common citation format is "Idaho Statutes § 58-336" (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 § 58-336 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.