REVENUE AND
TAXATION
CHAPTER 2
DEFINITIONS -- GENERAL PROVISIONS
63-201.Definitions. As used
for property tax purposes in chapters 1 through 23, title 63, Idaho Code, the terms
defined in this section shall have the following meanings, unless
the context clearly indicates another meaning: (1) "Appraisal"
means an estimate of property value for property tax purposes.
(a) For
the purpose of estimated property value to place the value on any
assessment roll, the value estimation must be made by the assessor
or a certified property tax appraiser.
(b) For
the purpose of estimating property value to present for an appeal
filed pursuant to sections 63-501A, 63-407 and 63-409, Idaho Code,
the value estimation may be made by the assessor, a certified property
tax appraiser, a licensed appraiser, or a certified appraiser or any
party as specified by law. (2) "Bargeline"
means those water transportation tugs, boats, barges, lighters and
other equipment and property used in conjunction with waterways for
bulk transportation of freight or ship assist.
(3) "Cogenerators"
means facilities which produce electric energy, and steam or forms
of useful energy which are used for industrial, commercial, heating
or cooling purposes.
(4) "Collection
costs" are amounts authorized by law to be added after the date
of delinquency and collected in the same manner as property tax.
(5) "Credit
card" means a card or device, whether known as a credit card
or by any other name, issued under an arrangement pursuant to which
a card issuer gives to a cardholder the privilege of obtaining credit
from the card issuer or other person in purchasing or leasing property
or services, obtaining loans, or otherwise.
(6) "Debit
card" means any instrument or device, whether known as a debit
card or by any other name, issued with or without a fee by an issuer
for the use of the cardholder in depositing, obtaining or transferring
funds.
(7) "Delinquency"
means any property tax, special assessment, fee, collection cost,
or charge collected in the same manner as property tax, that has not
been paid in the manner and within the time limits provided by law.
(8) "Electronic
funds transfer" means any transfer of funds that is initiated
by electronic means, such as an electronic terminal, telephone, computer,
ATM or magnetic tape.
(9) "Fixtures"
means those articles that, although once movable chattels, have become
accessory to and a part of improvements to real property by having
been physically incorporated therein or annexed or affixed thereto
in such a manner that removing them would cause material injury or
damage to the real property, the use or purpose of such articles is
integral to the use of the real property to which it is affixed, and
a person would reasonably be considered to intend to make the articles
permanent additions to the real property. "Fixtures" includes
systems for the heating, air conditioning, ventilation, sanitation,
lighting and plumbing of such building. "Fixtures" does
not include machinery, equipment or other articles that are affixed
to real property to enable the proper utilization of such articles.
(10) "Floating
home" means a floating structure that is designed and built to
be used, or is modified to be used, as a stationary waterborne residential
dwelling.
(11) "Improvements"
means all buildings, structures, manufactured homes, as defined in
section 39-4105(8), Idaho
Code, mobile homes as defined in section 39-4105(9), Idaho
Code, and modular buildings, as defined in section 39-4301(7), Idaho
Code, erected upon or affixed to land, fences, water ditches constructed
for mining, manufacturing or irrigation purposes, fixtures, and floating
homes, whether or not such improvements are owned separately from
the ownership of the land upon or to which the same may be erected,
affixed or attached. The term "improvements" also includes
all fruit, nut-bearing and ornamental trees or vines not of natural
growth, growing upon the land, except nursery stock. (12) "Late
charge" means a charge of two percent (2%) of the delinquency.
(13) "Lawful
money of the United States" means currency and coin of the United
States at par value and checks and drafts which are payable in dollars
of the United States at par value, payable upon demand or presentment.
(14) "Legal
tender" means lawful money as defined in subsection (13) of this
section.
(15) "Market
value" means the amount of United States dollars or equivalent
for which, in all probability, a property would exchange hands between
a willing seller, under no compulsion to sell, and an informed, capable
buyer, with a reasonable time allowed to consummate the sale, substantiated
by a reasonable down or full cash payment.
(16) "Operating
property" means real and personal property operated in connection
with any public utility, railroad or private railcar fleet, wholly
or partly within this state, and which property is necessary to the
maintenance and operation of the public utility, railroad or private
railcar fleet, and the roads or lines thereof, and includes all rights-of-way
accompanied by title; roadbeds; tracks; pipelines; bargelines; equipment
and docks; terminals; rolling stock; equipment; power stations; power
sites; lands; reservoirs, generating plants, transmission lines, distribution
lines and substations; and all title and interest in such property,
as owner, lessee or otherwise. The term includes electrical generation
plants under construction, whether or not owned by or operated in
connection with any public utility. For the purpose of the appraisal,
assessment and taxation of operating property, pursuant to chapter 4, title 63, Idaho
Code, the value of intangible personal property shall be excluded
from the taxable value of operating property in accordance with the
provisions of section 63-602L, Idaho
Code, and the value of personal property, other than intangible personal
property, shall be excluded from the taxable value of operating property
in accordance with the provisions of section 63-602KK, Idaho
Code. (17) "Party
in interest" means a person who holds a properly recorded mortgage,
deed of trust or security interest.
(18) "Person"
means any entity, individual, corporation, partnership, firm, association,
limited liability company, limited liability partnership or other
such entities as recognized by the state of Idaho.
(19) "Personal
property" means everything that is the subject of ownership and
that is not included within the term "real property."
(20) "Private
railcar fleet" means railroad cars or locomotives owned by, leased
to, occupied by or franchised to any person other than a railroad
company operating a line of railroad in Idaho or any company classified
as a railroad by the interstate commerce commission and entitled to
possess such railroad cars and locomotives except those possessed
solely for the purpose of repair, rehabilitation or remanufacturing
of such locomotives or railroad cars.
(21) "Public
utility" means electrical companies, pipeline companies, natural
gas distribution companies, or power producers included within federal
law, bargelines, and water companies which are under the jurisdiction
of the Idaho public utilities commission. The term also includes telephone
corporations, as that term is defined in section 62-603, Idaho Code,
except as hereinafter provided, whether or not such telephone corporation
has been issued a certificate of convenience and necessity by the
Idaho public utilities commission. This term does not
include cogenerators, mobile telephone service or companies, nor does
it include pager service or companies, except when such services are
an integral part of services provided by a certificated utility company,
nor does the term "public utility" include companies or
persons engaged in the business of providing solely on a resale basis,
any telephone or telecommunication service which is purchased from
a telephone corporation or company.
(22) "Railroad"
means every kind of railway, whether its line of rails or tracks be
at, above or below the surface of the earth, and without regard to
the kind of power used in moving its rolling stock, and shall be considered
to include every kind of street railway, suburban railway or interurban
railway excepting facilities established solely for maintenance and
rebuilding of railroad cars or locomotives.
(23) "Real
property" means land and all rights and privileges thereto belonging
or any way appertaining, all quarries and fossils in and under the
land, and all other property which the law defines, or the courts
may interpret, declare and hold to be real property under the letter,
spirit, intent and meaning of the law, improvements and all standing
timber thereon, including standing timber owned separately from the
ownership of the land upon which the same may stand, except as modified
in chapter 17, title 63, Idaho
Code. Timber, forest, forest land, and forest products shall be defined
as provided in chapter 17, title 63,
Idaho Code. (24) "Record
owner" means the person or persons in whose name or names the
property stands upon the records of the county recorder's office.
Where the record owners are husband and wife at the time of notice
of pending issue of tax deed, notice to one (1) shall be deemed and
imputed as notice to the other spouse.
(25) "Special
assessment" means a charge imposed upon property for a specific
purpose, collected and enforced in the same manner as property taxes.
(26) "System
value" means the market value for assessment purposes of the
operating property when considered as a unit.
(27) "Tax
code area" means a geographical area made up of one (1) or more
taxing districts with one (1) total levy within the geographic area,
except as otherwise provided by law.
(28) "Taxing
district" means any entity or unit with the statutory authority
to levy a property tax.
(29) "Taxable
value" means market value for assessment purposes, less applicable
exemptions or other statutory provisions.
(30) "Transient
personal property" is personal property, specifically such construction,
logging or mining machinery and equipment which is kept, moved, transported,
shipped, hauled into or remaining for periods of not less than thirty
(30) days, in more than one (1) county in the state during the same
year.
(31) "Warrant
of distraint" means a warrant ordering the seizure of personal
property to enforce payment of property tax, special assessment, expense,
fee, collection cost or charge collected in the same manner as personal
property tax.
Idaho Statutes