Idaho Code
Idaho Code § 63-202 (2026)
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Notes of Decisions
Cited in 13
cases, 1953–2006 · leading case: Greenfield Vill. Apts., L.P. v. Ada Cnty., 938 P.2d 1245 (Idaho 1997).
Greenfield Vill. Apts., L.P. v. Ada Cnty., 938 P.2d 1245 (Idaho 1997). “I.C. § 63-202 (repealed 1997) (emphasis added).”
Senator, Inc. v. Ada Cnty., Bd. of Equalization, 67 P.3d 45 (Idaho 2003). “In 1971 the legislature added to what was then Idaho Code § 63-202 (the forerunner of Idaho Code § 63-208 ) the requirement that "the actual and functional use shall be a major consideration when determining market value of commercial and agricultural properties.”
Merris v. Ada Cnty., 593 P.2d 394 (Idaho 1979). “” I.C. § 63-202. 6 Articles 202 and 202.1 of *63 the State Tax Commission Regulations contain the regulations which have been promulgated by the State Tax Commission for use by county assessors in determination of market value for assessment and taxation of non-exempt personal…”
Fairway Dev. v. Bannock Cnty., 750 P.2d 954 (Idaho 1988). “Idaho Code § 63-202 provides: Rules and regulations pertaining to market value — duty of assessors.”
Idaho State Tax Comm'n v. Staker, 663 P.2d 270 (Idaho 1982). “" I.C. § 63-202. (Emphasis added.) It is quite clear that the Tax Commission was authorized and required to promulgate rules and regulations for finding market value, and equally clear that market value be determined "according to recognized appraisal methods and techniques.”
Janss Corp. v. Bd. of Equalization of Blaine Cnty., 478 P.2d 878 (Idaho 1970). “" (Amended 1965) Prior to 1965, I.C. § 63-202 did not include the six factors set out therein for consideration in determining the full cash value of the property.”
Brandon Bay, Ltd. P'ship v. Payette Cnty., 132 P.3d 438 (Idaho 2006). “2d 1245 , held that when assessing a § 42 low-income housing project, a tax assessor must take into consideration the rent-restricted use of the property as required by former I.C. § 63-202, which requires the “actual and functional use” of property to be taken into…”
Crow v. Bd. of Equalization, 662 P.2d 1125 (Idaho 1983). “(base year)” I.C. § 63-202 authorized the state tax commission to prepare “rules and regulations prescribing and directing the manner in which market value for assessment purposes is to be determined for the purpose of taxation.”
Boise Cmty. Hotel, Inc. v. Bd. of Equalization, 391 P.2d 840 (Idaho 1964). ““In ascertaining the value of any property the assessor shall not adopt a lower or different standard of value because the same is to serve as a basis of taxation * * I.C. § 63-202. The assessor is required to classify lands within his county (I.”
Bd. of Cnty. Com'rs v. Sears, Roebuck & Co., 256 P.2d 526 (Idaho 1953). “” Section 63-202, I.C., recites additional criteria for determining value.”
Abbot v. State Tax Comm'n, 398 P.2d 221 (Idaho 1965). “I.C. § 63-202 provides: “In ascertaining the value of any property the assessor shall not adopt a lower or different standard of value because the same is to serve as a basis of taxation, nor shall he adopt as a criterion any value or price for which the property would sell at…”
C. C. Anderson Stores Co. v. State Tax Comm'n, 384 P.2d 677 (Idaho 1963). “§ 63-111 and I.C. § 63-202. I.C. § 63-111 is as follows: “By the term ‘value,’ ‘cash value’ or ‘full cash value’ is meant the value at which the property would be taken in payment of a just debt due from a solvent debtor, or the amount the property would sell for at a voluntary…”
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