2005 Idaho Code - 49-446 — COUNTY ASSESSOR TO ADMINISTER AND COLLECT LICENSE FEE

                                  TITLE  49
                                MOTOR VEHICLES
                                  CHAPTER 4
                          MOTOR VEHICLE REGISTRATION
    49-446.  COUNTY ASSESSOR TO ADMINISTER AND COLLECT LICENSE FEE. (1) The
county assessor shall administer and collect the recreational vehicle annual
license fee.
    (2)  Market value of recreational vehicles shall be determined by the
county assessor according to the rules and regulations of the state tax
commission. Whenever indices are available, the rules and regulations shall
use any standard industry indices of retail value of recreational vehicles to
determine market value.