2019 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS
Section 63-1708 - PROPERTY EXEMPT FROM TAXATION.
63-1708. PROPERTY EXEMPT FROM TAXATION. The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.
[63-1708, added 1982, ch. 123, sec. 5, p. 356.]