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Terms Used In Idaho Code 63-1704

  • Forest: means forest land and the timber thereon. See Idaho Code 63-1701
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Tracts of forest lands which consist of five thousand (5,000) or more acres, whether contiguous or not, so long as such tracts are held in common ownership, must be appraised, assessed and taxed as real property as provided in section 63-1705, Idaho Code.