Idaho Code
Idaho Code § 63-306 (2026)
Listing of property by owner, agent or fiduciary.
✓ current as of May 2026
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Listing of property by owner, agent or fiduciary.
(1) All property required to be listed and assessed under the provisions of this title shall be listed by the owner or his agent, except as hereinafter provided:
(a) The property of a minor shall be listed by his guardian, or by the person having such property in charge.
(b) The property of a person determined by a court to be legally incompetent, by the person having charge of such property.
(c) The property of a person for whose benefit it is held in trust, by the trustee.
(d) The property of a deceased person, by the executor or administrator.
(e) The property of a person or corporation whose assets are in the hands of a receiver, by the receiver or his agent.
(f) The property of a corporation, by the president, secretary, treasurer or other proper agent or officer.
(g) The property of a firm, partnership, limited liability company, association or company, or other such entities as recognized by the state of Idaho, by a partner, member or agent.
(h) Property in litigation in possession of a receiver, or of any county officer, or officer of a court, by the custodian thereof.
(2) Whenever property is listed to any person in a representative capacity, his representative designation must be added to his name, and such property must be entered upon the property roll separate and apart from any individual property of such person.
Notes of Decisions
Cited in 3
cases, 1963–1995 · leading case: V-1 Oil Co. v. Lacy, 546 P.2d 1176 (Idaho 1976).
V-1 Oil Co. v. Lacy, 546 P.2d 1176 (Idaho 1976). “[1] The assessment roll, a listing and valuation of all real and personal property wherein the tax is a lien upon real property between the second Monday of January and the fourth Monday of June (I.C. § 63-306), is submitted under oath to the clerk of the board of county…”
Hermann v. Blaine Cnty. Bd. of Commissioners, 895 P.2d 571 (Idaho 1995). “The Hermanns’ main argument concerns I.C. § 63-306, under which late or retroactive entry of real property on the tax roll is possible if the real property has been “inadvertently omitted.”
Tobias v. State Tax Comm'n, 378 P.2d 628 (Idaho 1963). “I.C. § 63-306. The board of county commissioners of each county shall meet as a board of equalization on the fourth Monday of June in each year for the purpose of equalizing the assessment of property on the real property rolls; and shall meet on the first Monday in July in said…”
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