2021 Idaho Code
Title 50 - MUNICIPAL CORPORATIONS
Chapter 27 - MUNICIPAL INDUSTRIAL DEVELOPMENT PROGRAM
Section 50-2720 - TAXATION.
50-2720. TAXATION. During any period that property acquired pursuant to this act is leased by a municipality or public corporation as a lessor, or title thereto is retained by a municipalaity [municipality] or public corporation under an installment purchase contract, taxes shall be payable to the same extent as if it were owned by such lessee or installment purchaser and such taxes shall be paid by such lessee or installment purchaser.
[50-2720, added 1982, ch. 119, sec. 1, p. 336.]