The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1921-01-10
TAX PROBLEMS
IN BINGHAM
Some Information on
The Idaho Tax
.. Laws
Chapter VII

Chapter VII
The law requires that the owner
of property shall pay taxes on it &C
cording to it's full cash value on thu
second of January. The state auto
matically has lien on the property
from that day until the taxes are
fully paid. 1t is the custom in Idaho
to disregard that part of the statute
that says full cash value and substi
tute for it the words half cash
value" That is foolish and use
less change to make, but the change
was gradually made, Governor Haw.
ley did his best to break up that
custom when he was governor and
failed absolutely so the levy is made
on one-half cash value and accepted
as such. If any one county should
go back to the full cash value and
other counties retained the half cash
value basis of assessment then that
county would be paying double its
share of the state taxes. 1t would
not matter what basis of valuation
they took so far as the local taxes
are concerned, they would adjust the
rate accordingly.
Property Exemptions V
The property that is exempt from
taxation is anything belonging to
the government oA~the public. To
tax it and have the government pay
the taxes and pay it to the govern
ment would be equal to a man TAX
ing money out of one of his pockets
and putting it into another one of
his own pockets. 1t would just make
that much useless labor SO all such
public property is exempted whether
it belongs to the national, state,
county or district government or
district or to municipal corpora
tion. Property belonging to any re-
ligious corporation or society is ex-
empted provided it is used exclu-
sively for religious purposes. The
Baptist church attempted to become
the owner of piece of property for
its pastorate and accordingly was
given exemption from taxes. So long
as it was occupied by the pastor and
devoted exclusively to such use, they
were entitled to exemption from
taxes on it. We are informed that
exemption was asked for the 1920
taxes and that County Clrek Fisher
objected to the exemption on the
grounds that for some time it had
been leased to tenants who were
paying monthly rental on it and con-
sequently it does not come within the
intent of the statutes provided for
such purposes. ~
There is piece of property at
Aberdeen that is in pretty nearly the
same situation and there is some
contention about whether the taxes
should be assessed and collected on
1t or not and if so how far back
should they have been collected.
Some other cases of church property
within the county that has gone into
the hands of private owners or has
ceased to be used for religious pur-
poses or for worship exclusively and
the owners Of such property are now
notified to list that for payment of
taxes or prosecution will follow
Property owned by fraternal, benevo-
lent or charitable associations in this
state are exempt from taxes If they
are used for no other purpose. A
lodge room that is rented to various
lodges that pay rental does not come
within the scope of this statute.
Property belonging to fatherless
children under the age of eighteen
years or. the children of honorably
discharged soldiers and sailors who
served in the army and navy of the
United States during the war of re-
bellion, and widows, not to exceed
the amount of $1,000 in value to any
one family, where the total valuation
is not more than $4,000 provided that
such property owners are residents
Of this state. Private libraries of
value of not more than $1,000 carry
$400 exemption provided applica-
tion Is made to the assessor for such
exemption and the application is
filed with the assessor. The same |
applies to surgical and scientific in
struments of physicians and sur
geons and other professional men
and to the tools of mechanics, min
ers and prospectors, farming imple- !
ments and machinery of farmers in
Guiding harness and wagon. The |
same exemption applies to household |
goods and furniture, sewing ma
chine, musical instruments, wearing
apparel and jewelry actually worn
upon the person provided that the
owners make application in writing. |
Irrigating bitches and canals are not |
assessed excepting when they rent |
or sell water. When that is done
then they are assessed in the proper
tion to which sales or rentals extend.
Cooperative telephone lines that do
not charge toll and all public
libraries are exempt from taxes.
Motor vehicles on which license has
been paid are exempt from taxation.
Real estate means lands and
everything that belongs to the land
such as buildings, trees and other
improvements. Personal property !
means all other kinds of property
not including land
Improvements means all buildings,
structures, fixtures and fences
erected upon the land and all fruit
trees or nut bearing or ornamental
trees and vines not of natural growth
growing upon the >land excepting
nursery stock. Trees, vines and
shrubs planted outside of the bound
aries of the land and along the edges
Coptinuod IN oUo fnrr