US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-713.  DEFINITIONS. In addition to the definitions in section 63-701,
Idaho Code,  the following definitions apply to sections 63-712 through
63-721, Idaho Code.
    (1)  "Qualified claimant" means an individual who is a claimant who
applies for and properly receives property tax relief under the provisions of
sections 63-701 through 63-710, Idaho Code.
    (2)  "Qualified property" means property for which:
    (a)  A qualified claimant is eligible to receive benefits under the
    provisions of sections 63-701 through 63-710, Idaho Code, for the year for
    which the qualified claimant applies for a deferral of payment of property
    tax; and
    (b)  Is owned only by the qualified claimant and his or her spouse and is
    not subject to a trust or life estate or other ownership held by a person
    who is not the qualified claimant or his or her spouse.