Idaho Code
Idaho Code § 61-523 (2026)
Valuation.
✓ current as of May 2026
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Valuation.
The commission shall have power to ascertain the value of the property of every public utility in this state and every fact which, in its judgment, may or does have any bearing on such value. The commission shall have power to make revaluations from time to time and to ascertain all new construction, extensions and additions to the property of every public utility.
Notes of Decisions
Cited in 3
cases, 1984–1990 · leading case: Miles v. Idaho Power Co. Ex Rel. Evans, 778 P.2d 757 (Idaho 1989).
Miles v. Idaho Power Co. Ex Rel. Evans, 778 P.2d 757 (Idaho 1989). “ The commission shall have power to ascertain the value of the property of every public utility in this state and every fact which, in its judgment, may or does have any bearing [1] on such value.”
Alpert v. Boise Water Corp., 795 P.2d 298 (Idaho 1990). “§ 61-508; investigate accidents occurring on public utility property arising from its maintenance or operation, I.C. § 61-517; determine standards and practices for the measurement of quantity, quality or other conditions pertaining to the supply of a public utility product or…”
Utah Power & Light Co. v. Idaho Pub. Utils. Comm'n, 690 P.2d 901 (Idaho 1984). “I.C. § 61-523 provides that “The commission shall have power to ascertain the value of the property of every public utility in this state and every fact which, in its judgment, may or does have any [bjearing on such value.”
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