US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-306.  LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY. (1) All
property required to be listed and assessed under the provisions of this title
shall be listed by the owner or his agent, except as hereinafter provided:
    (a)  The property of a minor shall be listed by his guardian, or by the
    person having such property in charge.
    (b)  The property of a person determined by a court to be legally
    incompetent, by the person having charge of such property.
    (c)  The property of a person for whose benefit it is held in trust, by
    the trustee.
    (d)  The property of a deceased person, by the executor or administrator.
    (e)  The property of a person or corporation whose assets are in the hands
    of a receiver, by the receiver or his agent.
    (f)  The property of a corporation, by the president, secretary, treasurer
    or other proper agent or officer.
    (g)  The property of a firm, partnership, limited liability company,
    association or company, or other such entities as recognized by the state
    of Idaho, by a partner, member or agent.
    (h)  Property in litigation in possession of a receiver, or of any county
    officer, or officer of a court, by the custodian thereof.
    (2)  Whenever property is listed to any person in a representative
capacity, his representative designation must be added to his name, and such
property must be entered upon the property roll separate and apart from any
individual property of such person.