63-401 — OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION
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TITLE 63
REVENUE AND TAXATION
CHAPTER 4
APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
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.