63-1708 — PROPERTY EXEMPT FROM TAXATION

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 17
                              TAXATION OF FOREST
                          LANDS AND FOREST PRODUCTS
    63-1708.  PROPERTY EXEMPT FROM TAXATION. The following property is exempt
from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees,
annual forest crops to include nuts, berries, foliage, cones and other forest
products harvested for domestic use of the landowner; provided, that the taxes
exempted from any one (1) ownership shall not exceed twenty-five dollars
($25.00) in any one (1) year.