Idaho Code

Idaho Code § 63-214 (2026)

Description of property. 

✓ current as of May 2026
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Description of property. 

In all proceedings relating to the assessment of property for taxation, or the levy and collection of property taxes, it shall be sufficient to designate the amount of property taxes and the amount, value and description of property by tax number, initial letters, abbreviations, figures, fractions and exponents. Such designations must be sufficiently plain to clearly set forth the amount of property taxes and the amount, value and description of the property. All property which has been sold for property taxes and all foreclosure proceedings on property under this title must be fully and accurately described.

Notes of Decisions
Cited in 1 case, 1983–1983 · leading case: Crow v. Bd. of Equalization, 662 P.2d 1125 (Idaho 1983).
Crow v. Bd. of Equalization, 662 P.2d 1125 (Idaho 1983). · cites it 2× “I.C. § 63-214. *688 The Taxpayers argue that the regulations of the Tax Commission were not amended to take into account the two percent limitation set forth in I.”
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.