Idaho § 63-602P - Property exempt from taxation - Facilities for water or air pollution control
Full text of Idaho Idaho Statutes § 63-602P — Property exempt from taxation - Facilities for water or air pollution control, with citation guidance and answers to common questions.
§ 63-602P. Property exempt from taxation - Facilities for water or air pollution control
(1) The following property is exempt from taxation: facilities, installations, machinery or equipment, attached or unattached to real property, and designed, installed and utilized in the elimination, control or prevention of water or air pollution, or, in event such facilities, installations, equipment or machinery shall also serve other beneficial purposes and uses, such portion of the assessed valuation thereof as may reasonably be calculated to be necessary for and devoted to elimination, control or prevention of water or air pollution. The state tax commission or county assessor shall determine such exempt portion, and shall not include as exempt any portion of any facilities which have value as the specific source of marketable by-products.
(2) If any water corporation, as defined by section 61-125 , Idaho Code, regulated by the Idaho public utilities commission is or has been ordered by the department of environmental quality or the Idaho public utilities commission to install equipment designed and utilized in the elimination, control or prevention of water pollution, the Idaho public utilities commission shall notify the Idaho state tax commission of the percentage such property bears to the total invested plant of the company and said portion shall be exempt from property taxation. Said percentage reported to the Idaho state tax commission by the Idaho public utilities commission may be contested by any person or party at a public hearing held before the Idaho state tax commission.
[63-602P, added 1996, ch. 98, sec. 7, p. 354; am. 2025, ch. 47, sec. 17, p. 239.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-602P
What does Idaho Statutes § 63-602P cover?
Section 63-602P ("Property exempt from taxation - Facilities for water or air pollution control") 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 § 63-602P?
A common citation format is "Idaho Statutes § 63-602P" (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 § 63-602P 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.