Idaho · Regulations
Chapter 35.01.03 — Property Tax Administrative Rules
65 sections
65 sections
- IDAPA 35.01.03.000Legal Authority
- IDAPA 35.01.03.003Incorporation By Reference
- IDAPA 35.01.03.114Powers And Duties - Property Tax - Value Information
- IDAPA 35.01.03.115Powers And Duties - Property Tax - Value Information
- IDAPA 35.01.03.120Investigation Of Written Complaints
- IDAPA 35.01.03.125Program Of Education
- IDAPA 35.01.03.126Property Tax Appraiser Certification Program
- IDAPA 35.01.03.128Cadastral Certification Program
- IDAPA 35.01.03.130Description Of Primary Categories Used To Test For Equalization
- IDAPA 35.01.03.131Use Of Ratio Study Or Other Method To Test For Equalization In Counties
- IDAPA 35.01.03.217Rules Pertaining To Market Value Duty Of County Assessors
- IDAPA 35.01.03.218Assessor's Plat Book
- IDAPA 35.01.03.219Uniform Parcel Numbering System
- IDAPA 35.01.03.230Extensions Of Statutory Deadlines For Disaster Relief
- IDAPA 35.01.03.304Manufactured Home Designated As Real Property
- IDAPA 35.01.03.312Partial Year Assessment Of Real And Personal Property
- IDAPA 35.01.03.314County Valuation Program To Be Carried On By Assessor
- IDAPA 35.01.03.315Use Of Ratio Study To Equalize Boise School District
- IDAPA 35.01.03.316Compliance Of Continuing Valuation Program
- IDAPA 35.01.03.317Occupancy Tax On Newly Constructed Improvements On Real Property
- IDAPA 35.01.03.404Operator’s Statement -- Contents
- IDAPA 35.01.03.405Assessment Of Operating Property
- IDAPA 35.01.03.407Hearing To Review Operating Property Appraisals
- IDAPA 35.01.03.408Re-Examination Of Value -- Complaint By Assessor
- IDAPA 35.01.03.411Private Car Reporting By Railroad Companies
- IDAPA 35.01.03.413Special Provisions For Private Railcar Fleets
- IDAPA 35.01.03.415Apportionment Of Railcar Fleet’s Assessed Values Within The State
- IDAPA 35.01.03.417Penalty For Failure To Make Statement
- IDAPA 35.01.03.509Abstracts Of Value
- IDAPA 35.01.03.510Secondary Categories For Land - Listing And Reporting
- IDAPA 35.01.03.511Secondary Categories For Improvements - Listing And Reporting
- IDAPA 35.01.03.600Property Exempt From Taxation
- IDAPA 35.01.03.603Property Exempt From Taxation – Religious Corporations Or Societies
- IDAPA 35.01.03.609Property Exempt From Taxation -- Homestead
- IDAPA 35.01.03.611Value Of Residential Property In Certain Zoned Areas
- IDAPA 35.01.03.615Property Exempt From Taxation - Certain Intangible Personal Property
- IDAPA 35.01.03.617Agricultural Land Valuation Definitions And Guidelines
- IDAPA 35.01.03.618Computation Of The Idaho Irrigation Exemption
- IDAPA 35.01.03.620Exemption For Never Occupied Residential Improvements
- IDAPA 35.01.03.625Homestead Exemption On Occupancy Tax Roll
- IDAPA 35.01.03.626Property Exempt From Taxation -- Certain Personal Property
- IDAPA 35.01.03.628Partial Exemption For Remediated Land
- IDAPA 35.01.03.630Tax Exemption For New Capital Investments
- IDAPA 35.01.03.632Property Exempt From Taxation - Oil Or Gas Related Wells
- IDAPA 35.01.03.645Land Actively Devoted To Agriculture Defined
- IDAPA 35.01.03.700Definitions For Property Tax Reduction Benefit
- IDAPA 35.01.03.702Veteran’s Benefit – Continued Eligibility After Death Of Claimant
- IDAPA 35.01.03.709Property Tax Reduction Benefit Program – Special Situations
- IDAPA 35.01.03.717Procedure After Claim Approval
- IDAPA 35.01.03.800Budget Certification Relating To Operating Property Annexation Value
- IDAPA 35.01.03.802Budget Certification Relating To New Construction And Annexation
- IDAPA 35.01.03.803Budget Certification -- Dollar Certification Form (L-2 Form)
- IDAPA 35.01.03.804Tax Levy - Certification - Urban Renewal Revenue Allocation Areas
- IDAPA 35.01.03.805Penalty For Failure To Comply With Reporting Requirements
- IDAPA 35.01.03.806Election To Create A New Taxing District -- Clerk’s Mailed Notice
- IDAPA 35.01.03.810Property Tax Relief
- IDAPA 35.01.03.902Property Tax Notice And Receipts - Duty Of Tax Collector
- IDAPA 35.01.03.936Cancellation Of Taxes By Board Of County Commissioners
- IDAPA 35.01.03.960Definitions
- IDAPA 35.01.03.962Taxation Of Designated Forestlands
- IDAPA 35.01.03.964Yield Tax On Applicable Forest Products
- IDAPA 35.01.03.982Reporting Net Profits Of Mines
- IDAPA 35.01.03.988Qualified Property For Exemption
- IDAPA 35.01.03.989Qualified Investment Exemption (Qie) Recapture
- IDAPA 35.01.03.995Certification Of Sales Tax Distribution