Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES

Section 35.01.03.000 - LEGAL AUTHORITY
Section 35.01.03.001 - TITLE AND SCOPE
Section 35.01.03.002 - ADMINISTRATIVE APPEALS
Section 35.01.03.003 - INCORPORATION BY REFERENCE
Section 35.01.03.004. - 019 - RESERVED
Section 35.01.03.020 - VALUE OF RECREATIONAL VEHICLES FOR ANNUAL REGISTRATION AND TAXATION OF UNREGISTERED RECREATIONAL VEHICLES
Section 35.01.03.021. - 113 - RESERVED
Section 35.01.03.114 - POWERS AND DUTIES - PROPERTY TAX - VALUE INFORMATION
Section 35.01.03.115 - POWERS AND DUTIES - PROPERTY TAX - VALUE INFORMATION
Section 35.01.03.116. - 119 - RESERVED
Section 35.01.03.120 - INVESTIGATION OF WRITTEN COMPLAINTS
Section 35.01.03.121. - 124 - RESERVED
Section 35.01.03.125 - PROGRAM OF EDUCATION
Section 35.01.03.126 - PROPERTY TAX APPRAISER CERTIFICATION PROGRAM
Section 35.01.03.127 - RESERVED
Section 35.01.03.128 - CADASTRAL CERTIFICATION PROGRAM
Section 35.01.03.129 - RESERVED
Section 35.01.03.130 - DESCRIPTION OF PRIMARY CATEGORIES USED TO TEST FOR EQUALIZATION
Section 35.01.03.131 - USE OF RATIO STUDY OR OTHER METHOD TO TEST FOR EQUALIZATION IN COUNTIES
Section 35.01.03.132. - 204 - RESERVED
Section 35.01.03.205 - PERSONAL AND REAL PROPERTY - DEFINITIONS AND GUIDELINES
Section 35.01.03.206. - 216 - RESERVED
Section 35.01.03.217 - RULES PERTAINING TO MARKET VALUE DUTY OF COUNTY ASSESSORS
Section 35.01.03.218 - ASSESSOR'S PLAT BOOK
Section 35.01.03.219 - UNIFORM PARCEL NUMBERING SYSTEM
Section 35.01.03.220 - RULES PERTAINING TO ASSESSMENT OF INTERNAL REVENUE CODE (IRC) SECTION 42 LOW-INCOME PROPERTIES
Section 35.01.03.221. - 224 - RESERVED
Section 35.01.03.225 - DOCUMENTATION FOR NEWLY ORGANIZED OR ALTERED TAXING DISTRICTS OR REVENUE ALLOCATION AREAS (RAAS) UNDER THE JURISDICTION OF URBAN RENEWAL AGENCIES
Section 35.01.03.226. - 229 - RESERVED
Section 35.01.03.230 - EXTENSIONS OF STATUTORY DEADLINES FOR DISASTER RELIEF
Section 35.01.03.231. - 303 - RESERVED
Section 35.01.03.304 - MANUFACTURED HOME DESIGNATED AS REAL PROPERTY
Section 35.01.03.305. - 311 - RESERVED
Section 35.01.03.312 - PARTIAL YEAR ASSESSMENT OF REAL AND PERSONAL PROPERTY
Section 35.01.03.313 - ASSESSMENT OF TRANSIENT PERSONAL PROPERTY
Section 35.01.03.314 - COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR
Section 35.01.03.315 - USE OF RATIO STUDY TO EQUALIZE BOISE SCHOOL DISTRICT
Section 35.01.03.316 - COMPLIANCE OF CONTINUING VALUATION PROGRAM
Section 35.01.03.317 - OCCUPANCY TAX ON NEWLY CONSTRUCTED IMPROVEMENTS ON REAL PROPERTY
Section 35.01.03.318. - 403 - RESERVED
Section 35.01.03.404 - OPERATOR'S STATEMENT - CONTENTS
Section 35.01.03.405 - ASSESSMENT OF OPERATING PROPERTY
Section 35.01.03.406 - RULES PERTAINING TO MARKET VALUE OF OPERATING PROPERTY OF RATE REGULATED ELECTRIC UTILITY COMPANIES
Section 35.01.03.407 - HEARING TO REVIEW OPERATING PROPERTY APPRAISALS
Section 35.01.03.408 - RE-EXAMINATION OF VALUE - COMPLAINT BY ASSESSOR
Section 35.01.03.409. - 410 - RESERVED
Section 35.01.03.411 - PRIVATE CAR REPORTING BY RAILROAD COMPANIES
Section 35.01.03.412 - RESERVED
Section 35.01.03.413 - SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS
Section 35.01.03.414 - RESERVED
Section 35.01.03.415 - APPORTIONMENT OF RAILCAR FLEET'S ASSESSED VALUES WITHIN THE STATE
Section 35.01.03.416 - RESERVED
Section 35.01.03.417 - PENALTY FOR FAILURE TO MAKE STATEMENT
Section 35.01.03.418. - 508 - RESERVED
Section 35.01.03.509 - ABSTRACTS OF VALUE
Section 35.01.03.510 - SECONDARY CATEGORIES FOR LAND - LISTING AND REPORTING
Section 35.01.03.511 - SECONDARY CATEGORIES FOR IMPROVEMENTS - LISTING AND REPORTING
Section 35.01.03.512 - SECONDARY CATEGORIES, OTHER THAN LAND OR IMPROVEMENTS - LISTING AND REPORTING
Section 35.01.03.513. - 599 - RESERVED
Section 35.01.03.600 - PROPERTY EXEMPT FROM TAXATION
Section 35.01.03.601. - 602 - RESERVED
Section 35.01.03.603 - PROPERTY EXEMPT FROM TAXATION - RELIGIOUS CORPORATIONS OR SOCIETIES
Section 35.01.03.604 - RESERVED
Section 35.01.03.605 - PROPERTY EXEMPT FROM TAXATION - PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES
Section 35.01.03.606. - 607 - RESERVED
Section 35.01.03.608 - PROPERTY EXEMPT FROM TAXATION - HOMESTEAD - CONTINUED ELIGIBILITY AFTER DEATH OF CLAIMANT
Section 35.01.03.609 - PROPERTY EXEMPT FROM TAXATION - HOMESTEAD
Section 35.01.03.610 - PROPERTY EXEMPT FROM TAXATION - RESIDENTIAL IMPROVEMENTS - SPECIAL SITUATIONS
Section 35.01.03.611 - VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS
Section 35.01.03.612 - PROPERTY EXEMPT FROM TAXATION - MOTOR VEHICLES, RECREATIONAL VEHICLES, AND VESSELS PROPERLY REGISTERED
Section 35.01.03.613. - 614 - RESERVED
Section 35.01.03.615 - PROPERTY EXEMPT FROM TAXATION - CERTAIN INTANGIBLE PERSONAL PROPERTY
Section 35.01.03.616 - RESERVED
Section 35.01.03.617 - AGRICULTURAL LAND VALUATION DEFINITIONS AND GUIDELINES
Section 35.01.03.618 - COMPUTATION OF THE IDAHO IRRIGATION EXEMPTION
Section 35.01.03.619 - PROPERTY EXEMPT FROM TAXATION - FACILITIES FOR WATER OR AIR POLLUTION CONTROL
Section 35.01.03.620 - EXEMPTION FOR NEVER OCCUPIED RESIDENTIAL IMPROVEMENTS
Section 35.01.03.621. - 624 - RESERVED
Section 35.01.03.625 - HOMEOWNERS EXEMPTION ON OCCUPANCY TAX ROLL
Section 35.01.03.626 - PROPERTY EXEMPT FROM TAXATION - CERTAIN PERSONAL PROPERTY
Section 35.01.03.627 - PROPERTY EXEMPT FROM TAXATION - CERTAIN PERSONAL PROPERTY - OWNERSHIP CLARIFICATION
Section 35.01.03.628 - PARTIAL EXEMPTION FOR REMEDIATED LAND
Section 35.01.03.629 - PROPERTY EXEMPT FROM TAXATION - QUALIFIED EQUIPMENT UTILIZING POST CONSUMER OR POST INDUSTRIAL WASTE
Section 35.01.03.630 - TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS
Section 35.01.03.631 - TAX EXEMPTION FOR INVESTMENT IN NEW OR EXISTING PLANT AND BUILDING FACILITIES UPON COUNTY COMMISSIONERS' APPROVAL
Section 35.01.03.632 - PROPERTY EXEMPT FROM TAXATION - OIL OR GAS RELATED WELLS
Section 35.01.03.633. - 644 - RESERVED
Section 35.01.03.645 - LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED
Section 35.01.03.646. - 699 - RESERVED
Section 35.01.03.700 - DEFINITIONS FOR PROPERTY TAX REDUCTION BENEFIT
Section 35.01.03.701 - RESERVED
Section 35.01.03.702 - VETERAN'S BENEFIT - CONTINUED ELIGIBILITY AFTER DEATH OF CLAIMANT
Section 35.01.03.703. - 708 - RESERVED
Section 35.01.03.709 - PROPERTY TAX REDUCTION BENEFIT PROGRAM - SPECIAL SITUATIONS
Section 35.01.03.710. - 716 - RESERVED
Section 35.01.03.717 - PROCEDURE AFTER CLAIM APPROVAL
Section 35.01.03.718. - 799 - RESERVED
Section 35.01.03.800 - BUDGET CERTIFICATION RELATING TO OPERATING PROPERTY ANNEXATION VALUE
Section 35.01.03.801 - LIMITATION ON BUDGET REQUESTS - SPECIAL PLANT FACILITIES FUND LEVY PROVISIONS
Section 35.01.03.802 - BUDGET CERTIFICATION RELATING TO NEW CONSTRUCTION AND ANNEXATION
Section 35.01.03.803 - BUDGET CERTIFICATION - DOLLAR CERTIFICATION FORM (L-2 FORM)
Section 35.01.03.804 - TAX LEVY - CERTIFICATION - URBAN RENEWAL DISTRICTS
Section 35.01.03.805 - PENALTY FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS
Section 35.01.03.806 - ELECTION TO CREATE A NEW TAXING DISTRICT - CLERK'S MAILED NOTICE
Section 35.01.03.807 - LEVY BY NEW TAXING UNITS - DUTIES OF AUDITOR
Section 35.01.03.808 - ADDITIONAL DOCUMENTATION BY TAXING DISTRICTS NOT LEVYING AGAINST ALL TAXABLE PROPERTY
Section 35.01.03.809 - CORRECTION OF ERRONEOUS LEVY
Section 35.01.03.810 - PROPERTY TAX RELIEF
Section 35.01.03.811 - COMPUTATION OF PROPERTY TAXES
Section 35.01.03.812. - 901 - RESERVED
Section 35.01.03.902 - PROPERTY TAX NOTICE AND RECEIPTS - DUTY OF TAX COLLECTOR
Section 35.01.03.903. - 935 - RESERVED
Section 35.01.03.936 - CANCELLATION OF TAXES BY BOARD OF COUNTY COMMISSIONERS
Section 35.01.03.937. - 938 - RESERVED
Section 35.01.03.939 - COURT OR BOARD OF TAX APPEALS ORDERED REFUNDS OR CREDITS - LEVY RESTRICTIONS
Section 35.01.03.940. - 959 - RESERVED
Section 35.01.03.960 - DEFINITIONS
Section 35.01.03.961 - HOMESITE ASSESSMENT AND FORESTLANDS OF LESS THAN FIVE ACRES AND CONTIGUOUS PARCELS
Section 35.01.03.962 - TAXATION OF DESIGNATED FORESTLANDS
Section 35.01.03.963 - CERTAIN FORESTLANDS TO BE DESIGNATED FOR TAXATION BY OWNER -LIMITATIONS
Section 35.01.03.964 - YIELD TAX ON APPLICABLE FOREST PRODUCTS
Section 35.01.03.965 - RESERVED
Section 35.01.03.966 - RECAPTURE OF DEFERRED TAXES ON LANDS DESIGNATED UNDER Section 63-1706, IDAHO CODE
Section 35.01.03.967. - 981 - RESERVED
Section 35.01.03.982 - REPORTING NET PROFITS OF MINES
Section 35.01.03.983. - 987 - RESERVED
Section 35.01.03.988 - QUALIFIED PROPERTY FOR EXEMPTION
Section 35.01.03.989 - QUALIFIED INVESTMENT EXEMPTION (QIE) RECAPTURE
Section 35.01.03.990. - 994 - RESERVED
Section 35.01.03.995 - CERTIFICATION OF SALES TAX DISTRIBUTION
Section 35.01.03.996. - 999 - RESERVED