Idaho Code
Idaho Code

Idaho Code § 63-203 (2026)

All property subject to property taxation. 

✓ current as of May 2026
Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

All property subject to property taxation. 

All property within the jurisdiction of this state, not expressly exempted, is subject to appraisal, assessment and property taxation.

Notes of Decisions
Cited in 2 cases, 1965–1976 · leading case: V-1 Oil Co. v. Cnty. of Bannock, 554 P.2d 1304 (Idaho 1976).
Sort: Relevance Newest Treatment
V-1 Oil Co. v. Cnty. of Bannock, 554 P.2d 1304 (Idaho 1976). · cites it 4× “" I.C. § 63-203 makes clear the purpose of the form is to provide the assessor with adequate information from the taxpayer.”
Abbot v. State Tax Comm'n, 398 P.2d 221 (Idaho 1965). · cites it 4× “§§ 63-203 wherein it is provided, inter alia, that “the assessor shall call at the office, place of business or residence of each person required by this act to list property, if such person is a resident of the county * * This record discloses that in connection with the…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.