63-1704 — LARGE-SIZE FOREST TRACTS

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 17
                              TAXATION OF FOREST
                          LANDS AND FOREST PRODUCTS
    63-1704.  LARGE-SIZE FOREST TRACTS. Tracts of forest lands which consist
of five thousand (5,000) or more acres, whether contiguous or not, so long as
such tracts are held in common ownership, must be appraised, assessed and
taxed as real property as provided in section 63-1705, Idaho Code.