Idaho Code 49-446 – County Assessor to Administer and Collect License Fee
Current as of: 2023 | Check for updates
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(1) The county assessor shall administer and collect the recreational vehicle annual license fee.
(2) Market value of recreational vehicles shall be determined by the county assessor according to the rules and regulations of the state tax commission. Whenever indices are available, the rules and regulations shall use any standard industry indices of retail value of recreational vehicles to determine market value.
Terms Used In Idaho Code 49-446
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114