2019 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
Section 63-403 - OPERATOR REPRESENTATIVE OF OWNER.

Universal Citation: ID Code § 63-403 (2019)

63-403. OPERATOR REPRESENTATIVE OF OWNER. Any person operating a public utility, railroad or private railcar fleet in this state shall be representative of every title and interest in the operating property and franchises of said public utility, railroad or private railcar fleet as owner, lessee or otherwise, and notice to such person, or his agent or representative, shall be notice to all interests in such property for the purpose of taxation. The assessment of such operating property in the name of the owner, lessee or operating company, shall be deemed and held to be an assessment of all title and interest in such property of every kind and nature.

History:

[63-403 added 1996, ch. 98, sec. 5, p. 337.]

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