Idaho Code § 63-401

Current through the 2024 Regular Session
Section 63-401 - OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION

Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.

Idaho Code § 63-401

[63-401 added 1996, ch. 98, sec. 5, p. 336; am. 1998, ch. 400, sec. 2, p. 1252; am. 2002, ch. 135, sec. 1, p. 370.]