2005 Idaho Code - 49-401 — REGISTRATION FEE IN LIEU OF PROPERTY TAX

                                  TITLE  49
                                MOTOR VEHICLES
                                  CHAPTER 4
                          MOTOR VEHICLE REGISTRATION
    49-401.  REGISTRATION FEE IN LIEU OF PROPERTY TAX. The registration fee
imposed for vehicles under the provisions of this chapter shall be in lieu of
all taxes on vehicles, general or local, and vehicles properly registered and
for which the required fee for any part of the previous year has been paid
shall be exempt from ad valorem taxation.