Idaho Code

Idaho Code § 63-605 (2026)

Land used to protect wildlife and wildlife habitat.

✓ current as of May 2026

Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Land used to protect wildlife and wildlife habitat.

(1) For the tax year commencing January 1, 2007, an application for appraisal, assessment and taxation under this section as land actively devoted to agriculture pursuant to section 63-604, Idaho Code, shall be filed in the office of the county assessor on or before the fourth Monday in June 2007. For the tax year commencing January 1, 2008, and for each and every year thereafter, an application for appraisal, assessment and taxation under this section as land actively devoted to agriculture pursuant to section 63-604, Idaho Code, shall be filed in the office of the county assessor between January 1 and April 15 of each year for which the requested tax status is to apply. Land eligible for this tax status is land which is either:

(a) Owned and used for wildlife habitat by a private, nonprofit corporation which corporation has a recognized tax exempt status under section 501(c)(3) of the Internal Revenue Code, and which corporation qualifies for exemption status under section 63-602C, Idaho Code, and which corporation is dedicated to the conservation of wildlife or wildlife habitat; or

(b) Being managed pursuant to a conservation easement or a conservation agreement, as defined in this section and which easement or agreement has been entered into with a private, nonprofit corporation which has a tax exempt status under section 501(c)(3) of the Internal Revenue Code, which corporation qualifies for exemption status under section 63-602C, Idaho Code, and which land qualified, for three (3) consecutive years immediately preceding management of the land pursuant to a conservation easement or a conservation agreement, as land actively devoted to agriculture pursuant to section 63-604, Idaho Code.

(2) As used in this section, "conservation agreement" means a written document between a private, nonprofit corporation enumerated in subsection (1) of this section and the landowner which defines wildlife, flora or fauna or freshwater biota to be protected and outlines a minimum of a ten (10) year management plan to protect target species and to control noxious weeds in accordance with Idaho noxious weed law in chapter 24, title 22, Idaho Code. Progress in managing the target species and controlling noxious weeds shall be monitored and an annual progress report shall be submitted each year along with the application filed as required in this section.

(3) The conservation agreement or a copy of the document creating the conservation easement shall be filed with the county assessor by April 15 of the year for which application for the tax status is made. Following initial approval of an application in any tax year, for each subsequent, consecutive year in which application is made and the tax status is claimed, it shall not be necessary to resubmit the conservation agreement or a copy of the document creating the conservation easement unless the agreement or easement document has been amended. In the event the document is amended, the amended version shall be submitted with that year’s application.

(4) Failure to file an application for each year that tax status under this section is claimed, or failure to annually document progress in managing the target species and controlling noxious weeds as required in subsection (2) of this section, shall result in loss of the tax status provided in this section.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1952–2025 · leading case: Chastain's, Inc. v. State Tax Comm'n, 241 P.2d 167 (Idaho 1952).

Sort: Relevance Newest Treatment

Chastain's, Inc. v. State Tax Comm'n, 241 P.2d 167 (Idaho 1952). · cites it 8× “The duties heretofore imposed upon the state board of equalization by the Constitution and laws of this state shall be performed by the state tax commission and said commission shall have such other powers and perform such other duties as may be prescribed by law, including the…”

Union Pac. R.R. v. Bd. of Tax Appeals, 654 P.2d 901 (Idaho 1982). · cites it 4× “Following assessment by the Commission, that amount is apportioned among the several counties, I.C. § 63-605; the amounts so apportioned are certified to the county auditors of the counties, I.”

Idaho State Tax Comm'n v. Staker, 663 P.2d 270 (Idaho 1982). · cites it 8× “Pursuant to I.C. § 63-605, the Idaho State Tax Commission, sitting as a State Board of Equalization, convened in the first week of August, 1982, to review the assessments of property throughout the state by various categories, as said assessments were performed by the various…”

Abbot v. State Tax Comm'n, 398 P.2d 221 (Idaho 1965). · cites it 2× “dy existing under the authority of Article 7 § 12 of the Constitution of this state, which provides in part that “said commission shall have such other powers and perform such other duties as may be prescribed by law, * * * ” Pursuant to such constitutional provision the…”

Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). · cites it 2× “We then pointed to Idaho Code section 63-605 (now Idaho Code section 63-109), which authorizes the Tax Commission to also serve as the State Board of Equalization, 15 as the source of the Tax Commission’s authority to equalize property assessments and ensure uniform property…”

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.