2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 6 - EXEMPTIONS FROM TAXATION
Section 63-602R - PROPERTY EXEMPT FROM TAXATION — AGRICULTURAL CROPS.
63-602R. PROPERTY EXEMPT FROM TAXATION — AGRICULTURAL CROPS. The following property is exempt from property taxation: agricultural crops, whether growing or held for use or sale, while the legal or equitable title remains with the producer, and fruit and nut-bearing trees and grapevines; provided that nothing herein contained shall be construed to exempt timber, forest, forest land, or forest products from the provisions of chapter 17, title 63, Idaho Code.
[63-602R added 1996, ch. 98, sec. 7, p. 355.]
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