63-207 — ASSESSMENT OF PROPERTY


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-207.  ASSESSMENT OF PROPERTY. (1) All real and personal property,
except as otherwise provided in title 63, Idaho Code, shall be assessed by the
assessor of the county in which it is situated.
    (2)  All operating property shall be assessed by the state tax commission.