US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-602EE.  PROPERTY EXEMPT FROM TAXATION -- CERTAIN TANGIBLE PERSONAL
PROPERTY. The following property is exempt from taxation: class 2 property
that is agricultural machinery and equipment and exclusively used in
agriculture during the immediately preceding tax year. For purposes of this
section:
    (1)  "Agricultural machinery and equipment" shall mean any machinery and
equipment that is used in:
    (a)  Production of field crops including, but not limited to, grains, feed
    crops, fruits and vegetables or the production of or caring for nursery
    stock as defined in section 22-2302, Idaho Code; or
    (b)  The grazing, feeding or raising of livestock, fur-bearing animals,
    fish, fowl and bees to be sold or used as part of a net profit-making
    agricultural enterprise or dairy.
    (2)  Buildings shall not be considered to be agricultural machinery and
equipment.