Section 35.01.03.620 - EXEMPTION FOR NEVER OCCUPIED RESIDENTIAL IMPROVEMENTSSection 63-602W, Idaho Code
01.Qualifying Residential Improvements. Residential improvements to any land parcel that have never been occupied for residential purposes may qualify for the exemption pursuant to Section 63-602W, Idaho Code. Qualifying improvements include: a. Single family residences, residential townhouses, and residential condominiums; andb. Attached or unattached ancillary structures not intended for commercial use and constructed contemporaneously with the improvements identified in Paragraph 620.01.a. Such structures may include sheds, fences, swimming pools, garages, and other similar improvements, subject to the limitations of Subsection 620.02.02.Non-Qualifying Improvements. Never previously occupied residential improvements that do not qualify for this exemption:a. Ancillary structures (see Paragraph 620.01.b.) that are not located on the parcel on which the improvement is located, identified in Subsection 620.01.a. of this rule, pursuant to Section 63-602W, Idaho Code.b. Remodeling of previously occupied residential improvements.c. Improvements included in land value, such as septic tanks, wells, improvements designed to provide utility services or access, and other similar improvements.Idaho Admin. Code r. 35.01.03.620