Idaho Code
Idaho Code § 63-1301 (2026)
Application to taxing districts.
✓ current as of May 2026
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Application to taxing districts.
The provisions of this title governing and in aid of the appraisal, assessment, levy and collection of state and county property taxes, are hereby made applicable to all general and special taxes of any taxing district incorporated, organized or chartered under any general or special laws of this state and authorized to collect revenue under the provisions of the laws of this state.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 1985–2025 · leading case: Jonasson v. Gibson, 700 P.2d 81 (Idaho Ct. App. 1985).
Jonasson v. Gibson, 700 P.2d 81 (Idaho Ct. App. 1985). “See I.C. § 63-1301 et seq. Gibson challenged both the subject matter and personal jurisdiction of the trial court; Jonas-son moved for summary judgment.”
Karen White v. Valley Cnty., 320 P.3d 1236 (Idaho 2014). “” While one might argue that this provision applies only to property taxes, I.C. § 63-1301 would indicate otherwise. That section says that “[t]he provisions of [Title 63 of the Idaho Code] governing .”
East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025). “See also I.C. § 63-1301 (applying Title 63 to all “general and special taxes of any taxing district”).”
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