63-601 All Property Subject to Taxation
63-602 Property Exempt From Taxation
63-602A Property Exempt From Taxation — Government Property
63-602B Property Exempt From Taxation — Religious Limited Liability Companies, Corporations or Societies
63-602C Property Exempt From Taxation — Fraternal, Benevolent, or Charitable Limited Liability Companies, Corporations or Societies
63-602D Property Exempt From Taxation — Certain Hospitals
63-602E Property Exempt From Taxation — Property Used for School or Educational Purposes
63-602F Property Exempt From Taxation
63-602G Property Exempt From Taxation — Homestead
63-602H Value of Residential Property in Certain Zoned Areas
63-602I Property Exempt From Taxation — Household Goods, Wearing Apparel and Other Personal Effects in Certain Cases
63-602J Property Exempt From Taxation — Motor Vehicles and Vessels Properly Registered
63-602L Property Exempt From Taxation — Intangible Personal Property
63-602M Property Exempt From Taxation — Certain Secured Dues and Credits
63-602N Property Exempt From Taxation — Irrigation Water and Structures — Certain Property of Irrigation Districts or Canal Companies
63-602O Property Exempt From Taxation — Property Used for Generating and Delivering Electrical Power for Irrigation or Drainage Purposes and Property Used for Transmitting and Delivering Natural Gas Energy for Irrigation or Drainage Purposes
63-602P Property Exempt From Taxation — Facilities for Water or Air Pollution Control
63-602Q Property Exempt From Taxation — Certain Cooperative Telephone Lines
63-602R Property Exempt From Taxation — Agricultural Crops
63-602S Property Exempt From Taxation — Fruits and Vegetables Held for Human Consumption, and Seeds, Shipped Out of the State
63-602T Property Exempt From Taxation — Personal Property Manufactured or Processed in This State and Actually Sold and Shipped Out of State
63-602U Property Exempt From Taxation — Personal Property Shipped Into the State and Stored in a Public or Private Warehouse Structure, and Designated for Shipment Out of the State to Be Considered in Transit
63-602V Property Exempt From Taxation — Personal Property Shipped Into the State and Stored in the Original Package
63-602W Business Inventory Exempt From Taxation — Business Inventory That Is a Component of Real Property That Is a Single Family Dwelling
63-602X Property Exempt From Taxation — Casualty Loss
63-602Y Property Exempt From Taxation — Effect of Change of Status
63-602Z Exemption From Occupancy Tax
63-602AA Property Exempt From Taxation — Exceptional Situations
63-602BB Partial Exemption for Remediated Land
63-602CC Property Exempt From Taxation — Qualified Equipment Utilizing Postconsumer Waste or Postindustrial Waste
63-602DD Manufactured Homes Used Under a Dealer’S Plate or as a Sheep and Cow Camp
63-602EE Property Exempt From Taxation — Certain Tangible Personal Property
63-602GG Property Exempt From Taxation — Low-Income Housing Owned by Nonprofit Organizations
63-602HH Property Exempt From Taxation — Significant Capital Investments
63-602II Property Exempt From Taxation — Unused Infrastructure
63-602JJ Property Exempt From Taxation — Certain Property of Producer of Electricity by Means of Wind, Solar or Geothermal Energy
63-602KK Property Exempt From Taxation — Certain Personal Property
63-602NN Property Exempt From Taxation — Certain Business Property
63-602OO Property Exempt From Taxation — Oil or Gas Related Wells
63-603 Electric, or Gas, Public Utilities Pumping Water for Irrigation or Drainage — Reduction of Assessment in Accordance With Exemption — Credit On Customers’ Bills or Payment to Consumers
63-604 Land Actively Devoted to Agriculture Defined
63-605 Land Used to Protect Wildlife and Wildlife Habitat
63-606A Small Employer Growth Incentive Exemption
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Terms Used In Idaho Code > Title 63 > Chapter 6 - Exemptions From Taxation

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • 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.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • 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.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fraud: Intentional deception resulting in injury to another.
  • 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.
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • 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.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • 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.