There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-713 — DEFINITIONS
TITLE 63 REVENUE AND TAXATION CHAPTER 7 PROPERTY TAX RELIEF 63-713. DEFINITIONS. In addition to the definitions in section 63-701, Idaho Code, the following definitions apply to sections 63-712 through 63-721, Idaho Code. (1) "Qualified claimant" means an individual who is a claimant who applies for and properly receives property tax relief under the provisions of sections 63-701 through 63-710, Idaho Code. (2) "Qualified property" means property for which: (a) A qualified claimant is eligible to receive benefits under the provisions of sections 63-701 through 63-710, Idaho Code, for the year for which the qualified claimant applies for a deferral of payment of property tax; and (b) Is owned only by the qualified claimant and his or her spouse and is not subject to a trust or life estate or other ownership held by a person who is not the qualified claimant or his or her spouse.
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