63-602 — PROPERTY EXEMPT FROM TAXATION

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-602.  PROPERTY EXEMPT FROM TAXATION. (1) Property shall be exempt from
taxation as provided in this chapter; provided, that no deduction shall be
made in assessment of shares of capital stock of any corporation or
association for exemptions claimed under this section, and provided further,
that the term "full cash value" wherever used in this act shall mean the
actual assessed value of the property as to which an exemption is claimed.
    (2)  The use of the words "exclusive" or "exclusively" in this chapter
shall mean used exclusively for any one (1) or more, or any combination of,
the exempt purposes provided hereunder and property used for more than one (1)
exempt purpose, pursuant to the provisions of sections 63-602A through
63-602Z, Idaho Code, shall be exempt from taxation hereunder so long as the
property is used exclusively for one (1) or more or any combination of the
exempt purposes provided hereunder.
    (3)  All exemptions from property taxation claimed under this chapter
shall be approved annually by the county board of equalization.