US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-605.  LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. Land which is
either:
    (1)  Owned and used for wildlife habitat by a private, nonprofit
corporation which corporation has a recognized tax exempt status under section
501(c)(3) of the internal revenue code, and which corporation qualifies for
exemption status under section 63-602C, Idaho Code, and which corporation is
dedicated to the conservation of wildlife or wildlife habitat; or
    (2)  Being managed pursuant to a conservation easement or a conservation
agreement, as defined in this section and which easement or agreement has been
entered into with a private, nonprofit corporation which has a tax exempt
status under section 501(c)(3) of the internal revenue code, which corporation
qualifies for exemption status under section 63-602C, Idaho Code, and which
land formerly qualified as land actively devoted to agriculture pursuant to
section 63-604, Idaho Code, dry grazing land or waste pursuant to rule, shall
be eligible for appraisal, assessment and taxation as agricultural property,
dry grazing land or waste pursuant to rule. As used in this section,
"conservation agreement" means a written document between a private, nonprofit
corporation enumerated in subsection (1) of this section and the landowner
which defines wildlife, flora or fauna or freshwater biota to be protected and
outlines a minimum of a ten (10) year plan to protect target species. The
conservation agreement or a copy of the document creating the conservation
easement shall be filed with the county assessor by April 15 of the year for
which the tax status is claimed.