2005 Idaho Code - 63-602Q — PROPERTY EXEMPT FROM TAXATION -- CERTAIN COOPERATIVE TELEPHONE LINES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-602Q.  PROPERTY EXEMPT FROM TAXATION -- CERTAIN COOPERATIVE TELEPHONE
LINES. The following property is exempt from taxation: cooperative telephone
lines from which no profit is derived and upon or over which no fees or tolls
are charged or collected. This exemption shall only apply to any cooperative
telephone system having twenty-five (25) or less subscribers or users.