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2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 2 - DEFINITIONS — GENERAL PROVISIONS
Section 63-204 - CLASSES OF PROPERTY.
Universal Citation: ID Code § 63-204 (2018)
63-204. CLASSES OF PROPERTY. For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows:
Class 1. Real Property,
Class 2. Personal Property, and
Class 3. Operating Property.
History:
[63-204 added 1996, ch. 98, sec. 3, p. 321.]
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