Idaho Code 63-1708 – Property Exempt From Taxation
Current as of: 2023 | Check for updates
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Terms Used In Idaho Code 63-1708
- Forest: means forest land and the timber thereon. See Idaho Code 63-1701
- Forest products: means any forest crop harvested from forest land. See Idaho Code 63-1701
- Property: includes both real and personal property. See Idaho Code 73-114
The following property is exempt from the yield tax imposed by section 63-1706, Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.