Idaho Code 6-3006 – Taxation Status
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Idaho Code 6-3006
- Agritourism activity: means any activity carried out on a farm or ranch that allows members of the general public, for recreational, entertainment or educational purposes, to view or enjoy rural activities including, but not limited to, farming, ranching, historic, cultural, on-site educational programs, recreational farming programs that may include on-site hospitality services, guided and self-guided tours, bed and breakfast accommodations, petting zoos, farm festivals, corn mazes, harvest-your-own operations, hayrides, barn parties, horseback riding, fee fishing and camping. See Idaho Code 6-3003
- Property: includes both real and personal property. See Idaho Code 73-114
The use of a farm or ranch to conduct an agritourism activity shall not affect the assessment of the property as land actively devoted to agriculture as provided in section 63-604, Idaho Code.