Idaho Code § 63-1702

Current through the 2024 Regular Session
Section 63-1702 - LANDS OF LESS THAN FIVE ACRES

Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.

Idaho Code § 63-1702

[63-1702, added 1982, ch. 123, sec. 5, p. 352.]