Idaho § 63-3506 - Assessment of property by assessor

Full text of Idaho Idaho Statutes § 63-3506 — Assessment of property by assessor, with citation guidance and answers to common questions.

§ 63-3506. Assessment of property by assessor

Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association or producer of electricity by means of wind energy, by means of solar energy, or by means of geothermal energy, any property not subject to the kilowatt-hour tax levied in this chapter on any rate-regulated electric utility company, and any property not subject to the thermal energy tax levied in this chapter on any rate-regulated affiliated gas company or rate-regulated gas company shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien and shall be due and payable in the same manner as are any other taxes on property.

[63-3506, added 1959, ch. 237, sec. 6, p. 507; am. 1998, ch. 132, sec. 8, p. 490; am. 2007, ch. 143, sec. 6, p. 418; am. 2008, ch. 227, sec. 6, p. 697; am. 2016, ch. 189, sec. 14, p. 521; am. 2025, ch. 188, sec. 9, p. 880.]

Source: official Idaho text · Last verified 2026-08-27

Frequently Asked Questions About Idaho § 63-3506

What does Idaho Statutes § 63-3506 cover?

Section 63-3506 ("Assessment of property by assessor") 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 § 63-3506?

A common citation format is "Idaho Statutes § 63-3506" (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 § 63-3506 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.