63-602J — PROPERTY EXEMPT FROM TAXATION -- MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-602J.  PROPERTY EXEMPT FROM TAXATION -- MOTOR VEHICLES AND VESSELS
PROPERLY REGISTERED. The following property is exempt from taxation: motor
vehicles properly registered and for which the required fee has been paid
under the provisions of the laws of the state of Idaho, recreational vehicles
for which the fees imposed by law have been paid and vessels for which the
certificate of registration fees imposed by law have been paid.