Idaho Code
Idaho Code § 39-1452 (2026)
Exemption from taxation — Securities law.
✓ current as of May 2026
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Exemption from taxation — Securities law.
The authority is hereby declared to be performing a public function for the benefit of the people of the state for the improvement of their health and living conditions and to be a public instrumentality of the state. Accordingly, the income or other revenues of the authority, and all properties at any time owned by the authority, and any bonds, notes, or other obligations issued under this act, their transfer and income therefrom, including any profit made on the sale thereof, shall be exempt at all times from all taxation in the state of Idaho. Also, bonds issued by the authority shall be exempt from the uniform securities act, chapter 14, title 30, Idaho Code, or any amendments thereto.
Notes of Decisions
Cited in 1
case, 1975–1975 · leading case: Bd. of Cnty. Commissioners v. Idaho Health Facilities Auth., 531 P.2d 588 (Idaho 1975).
Bd. of Cnty. Commissioners v. Idaho Health Facilities Auth., 531 P.2d 588 (Idaho 1975). “: provided, that the legislature may allow such exemptions from taxation .”
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