Section 35.01.03.512 - SECONDARY CATEGORIES, OTHER THAN LAND OR IMPROVEMENTS - LISTING AND REPORTINGSections 63-509, 63-2802, Idaho Code
County assessors will use the following secondary categories to list property values on assessment notices under Sections 63-301 and 63-308, Idaho Code, and the abstracts under Section 63-509, Idaho Code, and Rule 509 of these rules.
01.Secondary Category 56 - Construction Machinery, Tools, and Equipment.02.Secondary Category 59 - Furniture - Commercial Uses.03.Secondary Category 63 - Logging Machinery, Tools, and Equipment.04.Secondary Category 64 - Mining Machinery, Tools, and Equipment.05.Secondary Category 66 - Net Profits of Mines. See Section 63-2802, Idaho Code, and Rule 982 of these rules.06.Secondary Category 67 - Operating Property. Property assessed by the Tax Commission.07.Secondary Category 68 - Other Miscellaneous Machinery, Tools, and Equipment.08.Secondary Category 71 - Signs and Signboards.09.Secondary Category 72 - Tanks, Cylinders, Vessels.10.Secondary Category 81 - Exempt Property. Category 81 is for county use to keep an inventory of exempt property, including land, improvements, and personal property.11.Cross Reference. See Rules 510, Rule 511, or 130 of these rules.Idaho Admin. Code r. 35.01.03.512