Idaho Code 58-336 – State Lands — Assessment for Local Benefits
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All lands, including school lands, granted lands, escheated lands, or other lands owned by the state of Idaho in fee simple, situated within the limits of any incorporated city, town or local improvement district in this state, may be assessed and charged for the cost of local benefits specially benefiting such lands which may be ordered by the proper authorities of any such city, town or local improvement district:
Provided, that the leasehold, contractual or possessory interest of any person, firm, association, private or municipal corporation in any such lands shall be charged and assessed in the proportional amount such leasehold contractual or possessory interest is benefited;
Terms Used In Idaho Code 58-336
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: includes a corporation as well as a natural person;
Idaho Code 73-114Property: includes both real and personal property. See Idaho Code 73-114 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
Provided further, that the interest of the state in such property shall not be sold to satisfy the lien of such assessment, but only such interest or contract or other right therein as may be in private ownership shall be subject to such sale.
Provided further, that nothing in this act shall be construed to authorize the payment by the state of Idaho or any agency thereof of any tax levied by any local unit of government.