Section 35.01.03.130 - DESCRIPTION OF PRIMARY CATEGORIES USED TO TEST FOR EQUALIZATIONSections 63-109 and 63-315, Idaho Code
Primary categories listed herein are for the purpose of testing values in each county and the Boise School District for equalization by the Tax Commission under Section 63-109, Idaho Code.
01.Definitions. The following definitions apply for the purposes of testing for equalization under Section 63-109, Idaho Code, and reporting under Section 63-509, Idaho Code. a. Primary categories are used to study the following combinations of secondary categories: i. Vacant Residential Land: secondary categories 12, 15, 18 and 20;ii. Improved Residential Property: secondary categories 10, 12, 15, 18, 20, 26, 31, 34, 37, 40, 41, 46, 47, 48, and 50;iii. Vacant Commercial or Industrial Land: secondary categories 11, 13, 14, 16, 17, 21, and 22;iv. Improved Commercial or Industrial Property: secondary categories 11, 13, 14, 16, 17, 21, 22, 27, 33, 35, 36, 38, 39, 42, 43, and 51;v. Manufactured Housing: secondary categories 47 and 65; andvi. Agricultural Land: secondary categories 1 - 5.b. Secondary category means the categories established and described in Rules 510, 511, and 512 of these rules.02.Cross Reference. See Rules 509, 510, 511, and 512 of these rules.Idaho Admin. Code r. 35.01.03.130