63-201 Definitions
63-202 Official Records
63-203 All Property Subject to Property Taxation
63-204 Classes of Property
63-205 Assessment — Market Value for Assessment Purposes
63-205A Assessment — Market Value for Assessment Purposes of Section 42 Low-Income Properties
63-205B Assessment of Operating Property of Rate-Regulated Electric Utility Companies
63-205C Valuation of Agricultural Land
63-206 Lien of Property Taxes
63-207 Assessment of Property
63-208 Rules Pertaining to Market Value — Duty of Assessors
63-209 Assessor’S Plat Record
63-210 Tax Numbers for Metes and Bounds Descriptions
63-211 Abstract of State Lands
63-212 Estates — Claimants — Agents — Undivided Interest
63-213 Double Assessing Prohibited
63-214 Description of Property
63-215 Legal Description and Map of Boundaries to Be Recorded and Filed
63-216 No State Property Tax When Sales Tax Is in Force
63-217 Filing of Material by Mail or Private Delivery Services
63-218 Reproduction of Records — Destruction of Originals Authorized — Admissibility in Evidence
63-219 Uniform Property Rolls and Related Documents
63-220 Tax Extensions as Disaster Relief

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Terms Used In Idaho Code > Title 63 > Chapter 2 - Definitions — General Provisions

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • 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.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, evidences of debt and general intangibles as defined in the uniform commercial code — secured transactions. See Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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
  • Statute: A law passed by a legislature.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.