Nonoperating property assessed by county assessor.
All property belonging to any person owning, operating or constructing any public utility or railroad, wholly or partly within this state, not included within the meaning of the term "operating property" as defined in this title, namely, property not reasonably necessary for the maintenance and operation of such public utility or railroad, including land or buildings rented by a company or corporation as lessee which is used as or in connection with its business, such as business offices, warehouses, service centers, moorage grounds or docks, vacant lots and tracts of land, and lots and tracts of land with the buildings thereon not used or intended to be used in the operation of such public utility or railroad, also tenement and resident property, except section houses, also hotels and eating houses, not situated adjacent to the main track of any such railroad, shall be assessed by the assessor of the county wherein the same is situated.
Notes of Decisions
V-1 Oil Co. v. Cnty. of Bannock, 554 P.2d 1304 (Idaho 1976).
· cites it 4× “§ 63-402 provides: "It is hereby made the duty of the board of county commissioners, at the meeting prescribed in the preceding section, to enforce and compel a proper classification and assessment of all property required under the provisions of this act to be entered upon the…”
V-1 Oil Co. v. Lacy, 546 P.2d 1176 (Idaho 1976).
· cites it 6× “I.C. § 63-402. A taxpayer who feels aggrieved by the decision of the board of equalization may appeal such decision to the board of tax appeals.”
Fairway Dev. Co. v. Bannock Cnty., 804 P.2d 294 (Idaho 1990).
· cites it 2× “I.C. § 63-402 (1989) provides in part: It is hereby made the duty of the board of county commissioner, at the meeting prescribed in the preceding section, to enforce and compel a proper classification and assessment of all property required under the provisions of this act to be…”
Von Jones v. Bd. of Cnty. Commissioners, 931 P.2d 1201 (Idaho 1997).
· cites it 2× “” I.C. § 63-402. A corollary to this procedure is that only the Board of Commissioners, not the Assessor, may revoke the homeowner’s exemption.”
In Re Felton's Petition, 316 P.2d 1064 (Idaho 1957).
“” § 63-402, I.C. On the second Monday of July the board of county commissioners must deliver the real and personal property assessment rolls, as corrected, to the county auditor.”
Utah Oil Refining Co. v. Hendrix, 242 P.2d 124 (Idaho 1952).
· cites it 2× “Plaintiff, deeming itself aggrieved by such valuation placed upon its property, appealed from such assessment and complained thereof to the Ada County Board of Equalization as prescribed by Section 63-402 I.C., on the ground that such assessment placed an unjust valuation for…”
Wagers v. Nichol, 479 P.2d 775 (Idaho 1970).
· cites it 2× “I.C. § 63-402. This duty is not discretionary 2 but rather is required, and indeed is the sole purpose and function of the County Board of Equalization.”
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