Idaho § 63-306 - Listing of property by owner, agent or fiduciary
Full text of Idaho Idaho Statutes § 63-306 — Listing of property by owner, agent or fiduciary, with citation guidance and answers to common questions.
§ 63-306. Listing of property by owner, agent or fiduciary
(1) All property required to be listed and assessed under the provisions of this title shall be listed by the owner or his agent, except as hereinafter provided:
(a) The property of a minor shall be listed by his guardian, or by the person having such property in charge.
(b) The property of a person determined by a court to be legally incompetent, by the person having charge of such property.
(c) The property of a person for whose benefit it is held in trust, by the trustee.
(d) The property of a deceased person, by the executor or administrator.
(e) The property of a person or corporation whose assets are in the hands of a receiver, by the receiver or his agent.
(f) The property of a corporation, by the president, secretary, treasurer or other proper agent or officer.
(g) The property of a firm, partnership, limited liability company, association or company, or other such entities as recognized by the state of Idaho, by a partner, member or agent.
(h) Property in litigation in possession of a receiver, or of any county officer, or officer of a court, by the custodian thereof.
(2) Whenever property is listed to any person in a representative capacity, his representative designation must be added to his name, and such property must be entered upon the property roll separate and apart from any individual property of such person.
[63-306 added 1996, ch. 98, sec. 4, p. 329.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-306
What does Idaho Statutes § 63-306 cover?
Section 63-306 ("Listing of property by owner, agent or fiduciary") 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 § 63-306?
A common citation format is "Idaho Statutes § 63-306" (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 § 63-306 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.