US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-602A.  PROPERTY EXEMPT FROM TAXATION -- GOVERNMENT PROPERTY. (1) The
following property is exempt from taxation: property belonging to the United
States, except when taxation thereof is authorized by the congress of the
United States, this state, or to any county or municipal corporation or school
district within this state.
    (2)  However, inventory property acquired under agricultural credit
programs of the consolidated farm service agency of the United States
department of agriculture shall be subject to taxation as other property in
the county.
    (3)  However, unimproved real property of more than ten (10) contiguous
acres owned in fee simple by the department of fish and game shall be subject
to a fee in lieu of property taxes contingent upon the following conditions
and requirements:
    (a)  The fee in lieu of property taxes shall not exceed the property tax
    for the property at the time of acquisition by the department of fish and
    game, unless the property tax rate for the property shall have been
    increased.
    (b)  The department shall determine and identify the parcels of property
    and their current use as qualified under the provisions of this act. The
    department shall consult with the appropriate county treasurer and
    determine the fee to be paid on the property and credited continuously to
    the county current expense fund. The fee shall be an amount equal to the
    property tax the property would generate if assessed as agricultural
    property.
    (c)  Any future increase in the fee paid in lieu of property taxes shall
    be determined by the amount of property taxes the property would generate
    if assessed as agricultural property. The increase may be determined by
    the department working cooperatively with the appropriate county assessor.
    The method used for determining the fee that would be due on department
    property is to be used only under this subsection and has no other
    application in any other section of the Idaho Code.
    (d)  The department shall then provide to the assessor of the county where
    the parcels are located on or before the second Monday of March each year,
    a listing identifying each parcel of unimproved property by legal
    description, size and amount of the fee for the preceding calendar year.
    The treasurer shall prepare and submit a billing for payment based on this
    information to the department. Once the fee has been determined, payment
    shall be made by June 20 of that year from moneys appropriated for that
    purpose. However, if the fees exceed the moneys appropriated for that
    purpose, the director of the department of fish and game shall calculate
    the percent reduction that must be made and certify the proportionate
    reduction to each county treasurer.
    (e)  For the purpose of this section only, unimproved real property shall
    mean property on which no homesite or improved site is located, and
    homesite or improved site shall mean any buildings, structures, or
    fixtures which have been erected or affixed to the land and the necessary
    acreage required to utilize the homesite or improved site as determined by
    the county assessor shall be exempt. For purposes of this subsection only,
    roads or fences shall not be considered as improvements.