Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.512 - SECONDARY CATEGORIES, OTHER THAN LAND OR IMPROVEMENTS - LISTING AND REPORTING

Current through August 31, 2023
Section
				63-509, Idaho Code County
				assessors will use the following secondary categories to list property values,
				other than that for land or improvements, on assessment notices under Sections
				63-301 and
				63-308, Idaho Code, and will use
				these secondary categories to report values for property, other than land or
				improvements, to the Tax Commission on the abstracts under Section
				63-509, Idaho Code, and Rule
				509 of these rules.
				(3-31-22)
01.
Secondary Category
			 45 - Utility System Personal Property
. Personal property that is part of
			 locally assessed utility systems not under the jurisdiction of the Tax
			 Commission for appraisal. (3-31-22)
02.
Secondary Category 55 - Boats or
			 Aircraft
. Unlicensed watercraft or unregistered aircraft.
			 (3-31-22)
03.
Secondary
			 Category 56 - Construction Machinery, Tools, and Equipment
. Unlicensed
			 equipment such as cranes, tractors, scrapers, and rock crushers, used in the
			 building trade or road construction. (3-31-22)
04.
Secondary Category 57 - Equities in
			 Personal Property Purchased From the State
. Personal property purchased
			 from the state under contract. (3-31-22)
05.
Secondary Category 59 - Furniture,
			 Libraries, Art, and Coin Collections
. Trade articles used commercially
			 for convenience, decoration, service, storage, including store counters,
			 display racks, typewriters, office machines, surgical and scientific
			 instruments, paintings, books, coin collections, and all such items held for
			 rent or lease. (3-31-22)
06.
Secondary Category 63 - Logging Machinery, Tools, and Equipment
.
			 Unlicensed logging machinery, shop tools, and equipment not assessed as real
			 property. (3-31-22)
07.
Secondary Category 64 - Mining Machinery, Tools, and Equipment
.
			 Unlicensed mining machinery, shop tools, and equipment not assessed as real
			 property. (3-31-22)
08.
Secondary Category 66 - Net Profits of Mines
. That amount of money
			 or its equivalent received from the sale or trade of minerals or metals
			 extracted from the Earth after deduction of allowable expenses. See Section
			 63-2802, Idaho Code, and Rule
			 982 of these rules.
			 (3-31-22)
09.
Secondary
			 Category 67 - Operating Property
. Property assessed and apportioned by
			 the Tax Commission. (3-31-22)
10.
Secondary Category 68 - Other Miscellaneous Machinery, Tools, and
			 Equipment
. Unlicensed machinery, tools, and equipment not used in
			 construction, logging, mining, or not used exclusively in agriculture.
			 (3-31-22)
11.
Secondary
			 Category 70 - Reservations and Easements
. Reservations, including
			 mineral rights reserved, divide ownership of property rights. Easements convey
			 use but not ownership. (3-31-22)
12.
Secondary Category 71 - Signs and
			 Signboards
. Signs and signboards, their bases and supports.
			 (3-31-22)
13.
Secondary
			 Category 72 - Tanks, Cylinders, Vessels
. Containers. (3-31-22)
14.
Secondary Category 81 - Exempt
			 Property, Other Than Land or Improvements
. Category 81 is for county use
			 to keep an inventory of exempt property other than land or improvements.
			 (3-31-22)
15.
Cross
			 Reference
. For descriptions of secondary categories used to list land
			 values on the valuation assessment notice or report land values on the
			 abstracts, see Rule 510 of these
			 rules or used to list values for improvements on the valuation assessment
			 notice or report improvement values on the abstracts, see Rule
			 511 of these rules. For the
			 descriptions of primary categories and the assignment of secondary categories
			 therein, see Subsections
			 130.02 through
			 130.06 of these rules.
			 (3-31-22)