2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY
Section 63-304 - MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.
(2) The exercise of said option shall require all county assessors to treat those manufactured homes whose owners or purchasers have exercised said option as any other site-built residence and shall permit lending institutions to treat said manufactured homes as real property or as any other residence.
(3) The form of the declaration shall be prescribed by the state tax commission. Any form used shall have attached to it the certificate of origin or the original title to the manufactured home to allow a reversal of the declaration as provided in section 63-305, Idaho Code.
History:
[63-304 added 1996, ch. 98, sec. 4, p. 328; am. 2002, ch. 61, sec. 1, p. 130.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.