US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-201.  DEFINITIONS. As used for property tax purposes in title 63,
chapters 1 through 23, Idaho Code, the terms defined in this section shall
have the following meanings, unless the context clearly indicates another
meaning:
    (1)  "Appraisal" means an estimate of property value for property tax
purposes.
    (a)  For the purpose of estimated property value to place the value on any
    assessment roll, the value estimation must be made by the assessor or a
    certified property tax appraiser.
    (b)  For the purpose of estimating property value to present for an appeal
    filed pursuant to sections 63-501A, 63-407 and 63-409, Idaho Code, the
    value estimation may be made by the assessor, a certified property tax
    appraiser, a licensed appraiser, or a certified appraiser or any party as
    specified by law.
    (2)  "Bargeline" means those water transportation tugs, boats, barges,
lighters and other equipment and property used in conjunction with waterways
for bulk transportation of freight or ship assist.
    (3)  "Cogenerators" means facilities which produce electric energy, and
steam or forms of useful energy which are used for industrial, commercial,
heating or cooling purposes.
    (4)  "Collection costs" are amounts authorized by law to be added after
the date of delinquency and collected in the same manner as property tax.
    (5)  "Delinquency" means any property tax, special assessment, fee,
collection cost, or charge collected in the same manner as property tax, that
has not been paid in the manner and within the time limits provided by law.
    (6)  "Improvements" means all buildings, structures, fixtures and fences
erected upon or affixed to the land, and all fruit, nut-bearing and ornamental
trees or vines  not of natural growth, growing upon the land, except nursery
stock.
    (7)  "Late charge" means a charge of two percent (2%) of the delinquency.
    (8)  "Lawful money of the United States" means currency and coin of the
United States at par value and checks and drafts which are payable in dollars
of the United States at par value, payable upon demand or presentment.
    (9)  "Manufactured home" means a structure defined as a manufactured home
in section 39-4105, Idaho Code.
    (10) "Market value" means the amount of United States dollars or
equivalent for which, in all probability, a property would exchange hands
between a willing seller, under no compulsion to sell, and an informed,
capable buyer, with a reasonable time allowed to consummate the sale,
substantiated by a reasonable down or full cash payment.
    (11) "Operating property" means all rights-of-way accompanied by title;
roadbeds; tracks; pipelines; bargelines; equipment and docks; terminals;
rolling stock; equipment; power stations; power sites; lands; reservoirs,
generating plants, transmission lines, distribution lines and substations; and
all immovable or movable property operated in connection with any public
utility, railroad or private railcar fleet, wholly or partly within this
state, and necessary to the maintenance and operation of such road or line, or
in conducting its business, and shall include all title and interest in such
property, as owner, lessee or otherwise. The term includes electrical
generation plants under construction, whether or not owned by or operated in
connection with any public utility. The term does not include personal
property exempt from taxation pursuant to section 63-602L, Idaho Code.
    (12) "Party in interest" means a person who holds a properly recorded
mortgage, deed of trust or security interest.
    (13) "Person" means any entity, individual, corporation, partnership,
firm, association, limited liability company, limited liability partnership or
other such entities as recognized by the state of Idaho.
    (14) "Personal property" includes all goods, chattels, stocks and bonds,
equities in state lands, easements, reservations, leasehold real properties
and all other property which the law defines, or the courts may interpret,
declare and hold to be personal property under the letter, spirit, intent and
meaning of the law, for the purposes of property taxation. For the purposes of
payment and collection of property taxes pursuant to chapter 9, title 63,
Idaho Code, collection of delinquency pursuant to chapter 10, title 63, Idaho
Code, and seizure and sale of personal property for taxes pursuant to chapter
11, title 63, Idaho Code, personal property includes manufactured homes not
declared as real property pursuant to section 63-304, Idaho Code.
    (15) "Private railcar fleet" means railroad cars or locomotives owned by,
leased to, occupied by or franchised to any person other than a railroad
company operating a line of railroad in Idaho or any company classified as a
railroad by the interstate commerce commission and entitled to possess such
railroad cars and locomotives except those possessed solely for the purpose of
repair, rehabilitation or remanufacturing of such locomotives or railroad
cars.
    (16) "Public utility" means electrical companies, pipeline companies,
natural gas distribution companies, or power producers included within federal
law, bargelines, and water companies which are under the jurisdiction of the
Idaho public utilities commission. The term also includes telephone
corporations, as that term is defined in section 62-603, Idaho Code, except as
hereinafter provided, whether or not such telephone corporation has been
issued a certificate of convenience and necessity by the Idaho public
utilities commission.
    This term does not include cogenerators, mobile telephone service or
companies, nor does it include pager service or companies, except when such
services are an integral part of services provided by a certificated utility
company nor does the term "public utility" include companies or persons
engaged in the business of providing solely on a resale basis, any telephone
or telecommunication service which is purchased from a telephone corporation
or company.
    (17) "Railroad" means every kind of railway, whether its line of rails or
tracks be at, above or below the surface of the earth, and without regard to
the kind of power used in moving its rolling stock, and shall be considered to
include every kind of street railway, suburban railway or interurban railway
excepting facilities established solely for maintenance and rebuilding of
railroad cars or locomotives.
    (18) "Real property" means land, and all standing timber thereon,
including standing timber owned separately from the ownership of  the land
upon which the same may stand, except as modified in chapter 17, title 63,
Idaho Code, and all buildings, structures and improvements, or other fixtures
of whatsoever kind on land, including water ditches constructed for mining,
manufacturing or irrigation purposes, water and gas mains, wagon and turnpike
toll roads, and toll bridges, and all rights and privileges thereto belonging,
or any way appertaining, all quarries and fossils in and under the land, and
all other property which the law defines, or the courts may interpret, declare
and hold to be real property under the letter, spirit, intent and meaning of
the law, for the purposes of property taxation. Manufactured homes constitute
real property when located on taxable land, and after a statement of intent to
declare as real property has been recorded, provided said statement has not
been revoked. Timber, forest, forest land, and forest products shall be
defined as provided in chapter 17, title 63, Idaho Code.
    (19) "Record owner" means the person or persons in whose name or names the
property stands upon the records of the county recorder's office. Where the
record owners are husband and wife at the time of notice of pending issue of
tax deed, notice to one (1) shall be deemed and imputed as notice to the other
spouse.
    (20) "Special assessment" means a charge imposed upon property for a
specific purpose, collected and enforced in the same manner as property taxes.
    (21) "System value" means the market value for assessment purposes of the
operating property when considered as a unit.
    (22) "Tax code area" means a geographical area made up of one (1) or more
taxing districts with one (1) total levy within the geographic area, except as
otherwise provided by law.
    (23) "Taxing district" means any entity or unit with the statutory
authority to levy a property tax.
    (24) "Taxable value" means market value for assessment purposes, less
applicable exemptions or other statutory provisions.
    (25) "Transient personal property" is personal property, specifically such
construction, logging or mining machinery and equipment  which is kept, moved,
transported, shipped, hauled into or remaining for periods of not less than
thirty (30) days, in more than one (1) county in the state during the same
year.
    (26) "Warrant of distraint" means a warrant ordering the seizure of
personal property to enforce payment of property tax, special assessment,
expense, fee, collection cost or charge collected in the same manner as
personal property tax.