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     Idaho Statutes


TITLE 63 REVENUE AND TAXATION



CHAPTER 6 EXEMPTIONS FROM TAXATION


63-601   ALL PROPERTY SUBJECT TO TAXATION.
63-602   PROPERTY EXEMPT FROM TAXATION.
63-602A   PROPERTY EXEMPT FROM TAXATION -- GOVERNMENT PROPERTY.
63-602B   PROPERTY EXEMPT FROM TAXATION -- RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
63-602C   PROPERTY EXEMPT FROM TAXATION -- FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
63-602D   PROPERTY EXEMPT FROM TAXATION -- CERTAIN HOSPITALS.
63-602E   PROPERTY EXEMPT FROM TAXATION -- PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES.
63-602F   PROPERTY EXEMPT FROM TAXATION.
63-602G   PROPERTY EXEMPT FROM TAXATION -- HOMESTEAD.
63-602H   VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS.
63-602I   PROPERTY EXEMPT FROM TAXATION -- HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES.
63-602J   PROPERTY EXEMPT FROM TAXATION -- MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED.
63-602K   PROPERTY EXEMPT FROM TAXATION -- SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND.
63-602L   PROPERTY EXEMPT FROM TAXATION -- INTANGIBLE PERSONAL PROPERTY.
63-602M   PROPERTY EXEMPT FROM TAXATION -- CERTAIN SECURED DUES AND CREDITS.
63-602N   PROPERTY EXEMPT FROM TAXATION -- IRRIGATION WATER AND STRUCTURES -- OPERATING PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES.
63-602O   PROPERTY EXEMPT FROM TAXATION -- PROPERTY USED FOR GENERATING AND DELIVERING ELECTRICAL POWER FOR IRRIGATION OR DRAINAGE PURPOSES AND PROPERTY USED FOR TRANSMITTING AND DELIVERING NATURAL GAS ENERGY FOR IRRIGATION OR DRAINAGE PURPOSES.
63-602P   PROPERTY EXEMPT FROM TAXATION -- FACILITIES FOR WATER OR AIR POLLUTION CONTROL.
63-602Q   PROPERTY EXEMPT FROM TAXATION -- CERTAIN COOPERATIVE TELEPHONE LINES.
63-602R   PROPERTY EXEMPT FROM TAXATION -- AGRICULTURAL CROPS.
63-602S   PROPERTY EXEMPT FROM TAXATION -- FRUITS AND VEGETABLES HELD FOR HUMAN CONSUMPTION, AND SEEDS, SHIPPED OUT OF THE STATE.
63-602T   PROPERTY EXEMPT FROM TAXATION -- PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE.
63-602U   PROPERTY EXEMPT FROM TAXATION -- PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN A PUBLIC OR PRIVATE WAREHOUSE STRUCTURE, AND DESIGNATED FOR SHIPMENT OUT OF THE STATE TO BE CONSIDERED IN TRANSIT.
63-602V   PROPERTY EXEMPT FROM TAXATION -- PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE.
63-602W   BUSINESS INVENTORY EXEMPT FROM TAXATION -- BUSINESS INVENTORY THAT IS A COMPONENT OF REAL PROPERTY THAT IS A SINGLE FAMILY DWELLING.
63-602X   PROPERTY EXEMPT FROM TAXATION -- CASUALTY LOSS.
63-602Y   PROPERTY EXEMPT FROM TAXATION -- EFFECT OF CHANGE OF STATUS.
63-602Z   EXEMPTION FROM OCCUPANCY TAX.
63-602AA   PROPERTY EXEMPT FROM TAXATION -- EXCEPTIONAL SITUATIONS.
63-602BB   PARTIAL EXEMPTION FOR REMEDIATED LAND.
63-602CC   PROPERTY EXEMPT FROM TAXATION -- QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.
63-602DD   MANUFACTURED HOMES USED UNDER A DEALER'S PLATE OR AS A SHEEP AND COW CAMP.
63-602EE   PROPERTY EXEMPT FROM TAXATION -- CERTAIN TANGIBLE PERSONAL PROPERTY.
63-602GG   PROPERTY EXEMPT FROM TAXATION -- LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS.
63-602HH   PROPERTY EXEMPT FROM TAXATION -- SIGNIFICANT CAPITAL INVESTMENTS.
63-602II   PROPERTY EXEMPT FROM TAXATION -- UNUSED INFRASTRUCTURE.
63-602JJ   PROPERTY EXEMPT FROM TAXATION -- CERTAIN OPERATING PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND ENERGY OR BY MEANS OF GEOTHERMAL ENERGY.
63-602KK   PROPERTY EXEMPT FROM TAXATION -- CERTAIN PERSONAL PROPERTY.
63-602NN   PROPERTY EXEMPT FROM TAXATION -- CERTAIN BUSINESS PROPERTY.
63-603   ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR IRRIGATION OR DRAINAGE -- REDUCTION OF ASSESSMENT IN ACCORDANCE WITH EXEMPTION -- CREDIT ON CUSTOMERS' BILLS OR PAYMENT TO CONSUMERS.
63-604   LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.
63-605   LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT.
63-606A   SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.


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