63-602R — PROPERTY EXEMPT FROM TAXATION -- AGRICULTURAL CROPS

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-602R.  PROPERTY EXEMPT FROM TAXATION -- AGRICULTURAL CROPS. The
following property is exempt from property taxation: agricultural crops,
whether growing or held for use or sale, while the legal or equitable title
remains with the producer, and fruit and nut-bearing trees and grapevines;
provided that nothing herein contained shall be construed to exempt timber,
forest, forest land, or forest products from the provisions of chapter 17,
title 63, Idaho Code.