Idaho Code
Idaho Code

Idaho Code § 63-207 (2026)

Assessment of property. 

✓ current as of May 2026
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Assessment of property. 

(1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.

(2)  All operating property shall be assessed by the state tax commission.
Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1976–2025 · leading case: V-1 Oil Co. v. Lacy, 546 P.2d 1176 (Idaho 1976).
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V-1 Oil Co. v. Lacy, 546 P.2d 1176 (Idaho 1976). · cites it 26× “Appellant argues the 1973 valuation was made under Idaho Code § 63-207 (as in effect prior to the 1975 amendment) which appellant submits left it without an administrative remedy because § 63-207 prohibited the board of equalization from reducing any assessment made pursuant to…”
Union Pac. Land Resources Corp. v. Shoshone Cnty. Assessor, 96 P.3d 629 (Idaho 2004). · cites it 6× “Idaho Code § 63-207 provided that: “(1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.”
V-1 Oil Co. v. Cnty. of Bannock, 554 P.2d 1304 (Idaho 1976). · cites it 4× “See I.C. § 63-207. Appellant here has in fact been subjected to that treatment in the past.”
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). · cites it 2× “I.C. § 63-207(1). Beyond this general duty, county assessors must also ensure that property valuations remain current and accurate.”
Hermann v. Blaine Cnty. Bd. of Commissioners, 895 P.2d 571 (Idaho 1995). · cites it 4× “The legislature has expressly levied a tax on newly constructed “residential and commercial structures,” I.”
— Idaho Code § 63-207(1) — 2 cases
Union Pac. Land Resources Corp. v. Shoshone Cnty. Assessor, 96 P.3d 629 (Idaho 2004). “Idaho Code § 63-207 provided that: “(1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.”
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “I.C. § 63-207(1). Beyond this general duty, county assessors must also ensure that property valuations remain current and accurate.”
— Idaho Code § 63-207(2) — 1 case
Union Pac. Land Resources Corp. v. Shoshone Cnty. Assessor, 96 P.3d 629 (Idaho 2004). “Idaho Code § 63-207 provided that: “(1) All real and personal property, except as otherwise provided in title 63, Idaho Code, shall be assessed by the assessor of the county in which it is situated.”
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