Idaho Code
Idaho Code

Idaho Code § 49-401 (2026)

Registration fee in lieu of property tax. 

✓ current as of May 2026
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Registration fee in lieu of property tax. 

The registration fee imposed for vehicles under the provisions of this chapter shall be in lieu of all taxes on vehicles, general or local, and vehicles properly registered and for which the required fee for any part of the previous year has been paid shall be exempt from ad valorem taxation.

Notes of Decisions
Cited in 4 cases, 1988–1997 · leading case: Lopez v. Langer, 761 P.2d 1225 (Idaho 1988).
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Lopez v. Langer, 761 P.2d 1225 (Idaho 1988). · cites it 4× “” Lopez argues that various provisions in Idaho’s Motor Vehicle Title Act, I.C. § 49-401 et seq., provide that, as title owner of the vehicle which killed Eda Lopez, Frank is liable for the injuries.”
Airstream, Inc. v. CIT Fin. Servs., Inc., 768 P.2d 1302 (Idaho 1988). · cites it 2× “Statutory law, I.C. § 49-401, in effect at the times pertinent, defined motor vehicles to include house trailers.”
Latham Motors, Inc. v. Phillips, 851 P.2d 985 (Idaho Ct. App. 1992). · cites it 2× “The Idaho statute which was in effect at the time this action arose defined an owner of a motor vehicle as “[a] person who holds the legal title of a vehicle____” Former I.C. § 49-401(e), re *694 pealed by Act effective January 1, 1989, ch.”
Northland Ins. v. Boise's Best Autos & Repairs, 970 P.2d 21 (Idaho Ct. App. 1997). · cites it 2× “” I.C. § 49-401(e) (repealed effective January 1, 1989, 1988 Idaho Sess.”
— Idaho Code § 49-401(e) — 3 cases
Lopez v. Langer, 761 P.2d 1225 (Idaho 1988). “” Lopez argues that various provisions in Idaho’s Motor Vehicle Title Act, I.C. § 49-401 et seq., provide that, as title owner of the vehicle which killed Eda Lopez, Frank is liable for the injuries.”
Latham Motors, Inc. v. Phillips, 851 P.2d 985 (Idaho Ct. App. 1992). “The Idaho statute which was in effect at the time this action arose defined an owner of a motor vehicle as “[a] person who holds the legal title of a vehicle____” Former I.C. § 49-401(e), re *694 pealed by Act effective January 1, 1989, ch.”
Northland Ins. v. Boise's Best Autos & Repairs, 970 P.2d 21 (Idaho Ct. App. 1997). “” I.C. § 49-401(e) (repealed effective January 1, 1989, 1988 Idaho Sess.”
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