2005 Idaho Code - 55-1003 — HOMESTEAD EXEMPTION LIMITED

                                  TITLE  55
                             PROPERTY IN GENERAL
                                  CHAPTER 10
                                  HOMESTEADS
    55-1003.  HOMESTEAD EXEMPTION LIMITED. A homestead may consist of lands,
as described in section 55-1001, Idaho Code, regardless of area, but the
homestead exemption amount shall not exceed the lesser of (i) the total net
value of the lands, mobile home, and improvements as described in section
55-1001, Idaho Code; or (ii) the sum of one hundred thousand dollars
($100,000).