Idaho Code
Idaho Code § 63-101 (2026)
Department of revenue and taxation — State tax commission — Board of tax appeals.
✓ current as of May 2026
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Department of revenue and taxation — State tax commission — Board of tax appeals.
(1) There is hereby created the department of revenue and taxation, which shall consist of a state tax commission and a board of tax appeals. The department of revenue and taxation shall, for the purposes of section 20, article IV, of the constitution of the state of Idaho, be an executive department of state government.
(2) The state tax commission shall be the constitutional tax commission prescribed in section 12, article VII, of the constitution of the state of Idaho.
(3) The board of tax appeals shall be as provided in chapter 38, title 63, Idaho Code.
(4) The state tax commission may organize itself, or may organize such administrative units under the direction and control of the state tax commission, as deemed necessary for proper and efficient operation in order to exercise the constitutional and statutory authority and functions assigned to the state tax commission by the provisions of this title, or by other laws.
(5) The state tax commission shall consist of four (4) members, not more than two (2) of whom shall belong to the same political party. The members of the state tax commission shall be appointed by the governor, by and with the consent of the senate; and shall be subject to removal by impeachment as provided in chapter 40, title 19, Idaho Code.
(6) Appointments, except appointments to fill vacancies, shall be for a term of six (6) years. Appointments to fill a vacancy shall be made by the governor, and the name of the appointee shall be submitted to the senate for confirmation at the next regular or extraordinary session, and upon confirmation of the appointment, the appointee shall hold office for the unexpired term.
(7) Each member of the state tax commission shall take, subscribe and file with the secretary of state an oath of office in the form, time and manner prescribed in chapter 4, title 59, Idaho Code. Each state tax commissioner shall be bonded to the state of Idaho in the form, time and manner prescribed in chapter 8, title 59, Idaho Code.
(8) The state tax commission shall have an office in Ada county and may establish temporary offices at any place within the state whenever necessary for the discharge of the state tax commission’s duties.
(9) The state tax commission shall have an official seal, of which an impression and description shall be filed with the secretary of state. Judicial notice shall be taken of the seal of the state tax commission. Copies of papers, records, proceedings and documents in the possession of the state tax commission may be authenticated by affixation of the seal of the commission and the attestation of the chairman of the commission, and when so sealed and attested shall be received in evidence in all courts with the same effect as the originals.
Notes of Decisions
Cited in 15
cases (1 in the last 5 years), 1958–2025 · leading case: Troutner v. Kempthorne, 128 P.3d 926 (Idaho 2006).
Troutner v. Kempthorne, 128 P.3d 926 (Idaho 2006). “§ 61-201); no more than two of the four members of the State Tax Commission can be from the same party (I.C. § 63-101(5)); no more than two of the three members of the Board of Tax Appeals can be from the same party (I.”
Upper Columbia Mission Soc'y of Seventh Day Adventists v. Kootenai Cnty., 477 P.2d 503 (Idaho 1970). “" As so used, the property does not qualify for a tax exemption under I.C. § 63-105B.”
Merris v. Ada Cnty., 593 P.2d 394 (Idaho 1979). “In I.C. § 63-101 2 the legislature has authorized the assessment and taxation of all property within the state not otherwise expressly exempted.”
Tax Exemption of Sunset Mem'l Gardens, Inc. v. Idaho State Tax Comm'n, 327 P.2d 766 (Idaho 1958). “It was in the light of the two above constitutional provisions that the legislature enacted various revenue measures, municipal corporation law [Sections 50-1127 to 50-1131, Idaho Code], and Cemetery Maintenance District Law [Chapter 1, Title 28,.”
Janss Corp. v. Bd. of Equalization of Blaine Cnty., 478 P.2d 878 (Idaho 1970). “" The statutes of this state provide that all property within this state not expressly exempted is subject to taxation (I.C. § 63-101), and during 1965 all real and personal property subject to assessment and taxation must be assessed at its full cash value (I.”
First Am. Title Co. of Idaho, Inc. v. Clark, 576 P.2d 581 (Idaho 1978). “Here, too, the counties rely only upon the general taxing provisions found in I.C. § 63-101 and 109. Such reliance can not stand in face of the specific pre-emption spelled out in I.”
Muench v. Paine, 463 P.2d 939 (Idaho 1970). “" Under I.C. § 63-101, "All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation.”
Tree Farmers, Inc. v. Goeckner, 385 P.2d 649 (Idaho 1963). “7, § 4; I.C. § 63-101 and § 63-105(1). Appellant points out that “title” to these logs remained in the Forest Service until there was full compliance with the terms of the contract, i.”
Idaho State Tax Comm'n v. Railbox Co., 782 P.2d 32 (Idaho 1989). “Rather, it is a case of a statute taxing property (I.C. § 63-101), another statute defining the property to be taxed and directing the Tax Commission to adopt regulations implementing the definition (I.”
Tobias v. State Tax Comm'n, 378 P.2d 628 (Idaho 1963). “I.C. § 63-101 provides that “[a]ll property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation”; and I.”
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see § 63-105(3), (4), (9).”
Immaculate Heart of Mary High Sch. Inc. v. Anderson, 526 P.2d 831 (Idaho 1974). “The rent prescribed in each of the leases was calculated to represent solely the depreciation of the buildings based upon a life expectancy of fifty years.”
— Idaho Code § 63-101(2) — 1 case
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see § 63-105(3), (4), (9).”
— Idaho Code § 63-101(5) — 1 case
Troutner v. Kempthorne, 128 P.3d 926 (Idaho 2006). “§ 61-201); no more than two of the four members of the State Tax Commission can be from the same party (I.C. § 63-101(5)); no more than two of the three members of the Board of Tax Appeals can be from the same party (I.”
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