Idaho Code
Idaho Code § 63-401 (2026)
Operating property assessed by state tax commission.
✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Operating property assessed by state tax commission.
Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property assessed by the state tax commission shall not be subject to another assessment by any county assessor. A decision by the state tax commission under this section may only be appealed as provided in sections 63-407 and 63-409, Idaho Code.
Notes of Decisions
Cited in 13
cases (1 in the last 5 years), 1957–2025 · leading case: Union Pac. R.R. v. Bd. of Tax Appeals, 654 P.2d 901 (Idaho 1982).
Union Pac. R.R. v. Bd. of Tax Appeals, 654 P.2d 901 (Idaho 1982). “" I.C. § 63-401 provides for the equalization of assessments of property by county commissioners, and I.”
Union Pac. Land Resources Corp. v. Shoshone Cnty. Assessor, 96 P.3d 629 (Idaho 2004). “Contrary to long established case law and in derogation of I.C. § 63-401, the Assessor improperly classified certain property as non-operating and assessed Union Pacific.”
Clark v. Ada Cnty. Bd. of Commissioners, 572 P.2d 501 (Idaho 1977). “Idaho Code §§ 63-401 et seq. not only empower, but require, county commissioners to meet as a board of equalization to hear and determine protests and claims for tax exemptions.”
V-1 Oil Co. v. Cnty. of Bannock, 554 P.2d 1304 (Idaho 1976). “Those allegations simply allege excessive assessments on appellant's personal property.”
Idaho State Tax Comm'n v. Staker, 663 P.2d 270 (Idaho 1982). “§ 63-3811 has made specific provision for appeal by taxpayers or county assessors to the Board of Tax Appeals from determination of ad valorem taxes made pursuant to I.C. § 63-401 (county commission meeting as a board of equalization), I.”
Fairway Dev. Co. v. Bannock Cnty., 804 P.2d 294 (Idaho 1990). “I.C. § 63-401 (1989) states in part that: The board of county commissioners of each county in this state shall meet as a board of equalization at least once in every month of the year up to the fourth Monday of June for the purpose of equalizing the assessment of property on the…”
Idaho Power Co. v. Idaho State Tax Comm'n, 109 P.3d 170 (Idaho 2005). “Pursuant to I.C. § 63-401, the Tax Commission annually assesses all of Idaho Power’s operating property in the state.”
V-1 Oil Co. v. Lacy, 546 P.2d 1176 (Idaho 1976). “I.C. § 63-401. The county board of equalization is required to enforce proper assessment, raising or lowering the assessment of any property not lawfully assessed.”
Von Jones v. Bd. of Cnty. Commissioners, 931 P.2d 1201 (Idaho 1997). “I.C. §§ 63-401, - 02. This is the process by which an exemption would be allowed.”
In re Felton's Petition, 316 P.2d 1064 (Idaho 1957). “” § 63-401, I.G “ * * * The board must determine all complaints in regard to the assessed *331 value of any property entered upon said rolls, and must, except as prohibited in this act, correct any valuation entered upon said rolls by adding thereto or subtracting therefrom such…”
Wagers v. Nichol, 479 P.2d 775 (Idaho 1970). “' § 63-401 et seq. Although the legislature in 1957 enacted a statute, I.”
Tobias v. State Tax Comm'n, 378 P.2d 628 (Idaho 1963). “I.C. § 63-401. The duties of the county commissioners sitting as a board of equalization include the duty to determine complaints in regard to the assessment of any property entered upon the tax rolls.”
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