Description Of Primary Categories Used To Test For Equalization

Sections 63-109 and 63-315, Idaho Code Primary categories listed herein are for the purpose of testing values in each county and the Boise School District for equalization by the Tax Commission under Section 63-109, Idaho Code. (7-1-24) 01. Definitions. The following definitions apply for the purposes of testing for equalization under Section 63-109, Idaho Code, and reporting under Section 63-509, Idaho Code. (7-1-24) a. Primary categories are used to study the following combinations of secondary categories: (7-1-24) i. Vacant Residential Land: secondary categories 12, 15, 18 and 20; (7-1-24) ii. Improved Residential Property: secondary categories 10, 12, 15, 18, 20, 26, 31, 34, 37, 40, 41, 46, 47, 48, and 50; (7-1-24) iii. Vacant Commercial or Industrial Land: secondary categories 11, 13, 14, 16, 17, 21, and 22; (7-1-24) iv. Improved Commercial or Industrial Property: secondary categories 11, 13, 14, 16, 17, 21, 22, 27, 33, 35, 36, 38, 39, 42, 43, and 51; (7-1-24) v. Manufactured Housing: secondary categories 47 and 65; and (7-1-24) vi. Agricultural Land: secondary categories 1 – 5. (7-1-24) b. Secondary category means the categories established and described in Rules 510, 511, and 512 of these rules. (7-1-24) c. See Conversion Table at https://tax.idaho.gov. (7-1-24) 02. Cross Reference. See Rules 509, 510, 511, and 512 of these rules. (7-1-24) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 131 Page 11