US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-606A.  SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION. (1) The county board
of equalization of any county in which any property, the investment in which
qualifies for the income tax credits described in sections 63-4403 and
63-4404, Idaho Code, is located may exempt all or a portion of the value of
such property from property taxation. The board may grant the exemption when
it finds that the investments in such property benefit the citizens within the
county and taxing districts within the county in a manner and to such a degree
that to grant the exemption is necessary and just.
    (2)  Property exempted under this section shall not be included on any new
construction roll prepared by the county assessor in accordance with section
63-301A, Idaho Code.
    (3)  Applications for the exemption under this section shall be considered
by the board as other applications for exemption under section 63-501, Idaho
Code. Upon request of the board, the state tax commission may disclose to the
board or county official designated by the board information necessary to
identify and determine the property upon which the exemption may be granted.