Idaho Code § 63-3506
Current through the 2024 Regular Session
Any property not subject to the gross receipts tax levied in this chapter of any cooperative electrical or natural gas association, or producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, shall be assessed by the county assessor of the county wherein such property is situate, and taxes levied against the same shall be a lien, and shall be due and payable, in the same manner as are any other taxes on property.
Idaho Code § 63-3506