reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.130 - PROMOTER SPONSORED EVENTS

Current through August 31, 2023
Sections
				63-3620,
				63-3620C, Idaho Code
01.
Promoter's Responsibility
.
			 Promoters of promoter sponsored events, as defined in Section
			 63-3620C, Idaho Code, are to
			 obtain a completed copy of the sales tax declaration section of Form ST-124,
			 Idaho Sales Tax Declaration, from each participant at an event. The promoter
			 obtains pre-numbered Forms ST-124 from the Commission. The promoter is to
			 forward a copy of the completed Form ST-124 to the Commission within ten (10)
			 days following the beginning of the event. The promoter may also maintain a
			 copy in its file. The Commission may request from the promoter a master list of
			 participants to be submitted in addition to the completed Forms ST-124.
			 (3-31-22)
02.
Use of the Form
			 ST-124
. The promoter will provide each participant with the Form ST-124.
			 Upon completing the sales tax declaration section of the form, the participant
			 returns it to the promoter. In this section, the participant states that the
			 participant either has a valid seller's permit, will use Form ST-124 as a
			 temporary seller's permit for the event, or will not make any taxable sales at
			 that event. If a participant uses Form ST-124 as a temporary seller's permit,
			 the promoter will be considered the issuer of that permit as an agent of the
			 Commission. The Form ST-124's sales tax declaration includes the following:
			 (3-31-22)
a. The name of the promoter
			 sponsoring the event, the name of the event, the event location, and the dates
			 of the event. (3-31-22)
b. The
			 name, address, and phone number of participant in the event.
			 (3-31-22)
c. Either: (3-31-22)
i. The participant's valid seller's permit
			 number; or (3-31-22)
ii. A
			 statement from the participant that the Form ST-124 will be used as a temporary
			 seller's permit for the event; or (3-31-22)
iii. A statement from the participant that no
			 taxable retail sales will be made at this event. (3-31-22)
d. Other information the Commission may deem
			 necessary. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.133 - RADIO AND TELEVISION BROADCAST EQUIPMENT

Current through August 31, 2023
Sections
				25-1722,
				63-3612,
				63-3613,
				63-3622, Idaho Code Sales and
				purchases of equipment primarily and directly used in the production and
				broadcasting of radio and television programs are exempt pursuant to Section
				63-3622S, Idaho Code. To qualify
				for the exemption, a business is required to be primarily devoted to both
				producing and broadcasting either radio or television programs. Businesses that
				provide television or radio programs only to paid subscribers are not
				broadcasters and cannot claim this exemption. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.134 - SALES OF LIVESTOCK

Current through August 31, 2023
01.
Exempt
			 Sales of Livestock
. Certain sales and purchases of livestock are exempt
			 from sales and use tax. To qualify for the exemption, the livestock are to be
			 sold at a livestock market chartered by the Idaho Department of Agriculture, or
			 an organization expressly exempted from chartering requirements by Section
			 25-1722, Idaho Code. Those groups
			 expressly exempted from chartering requirements are: (3-31-22)
a. Any place or operation where future
			 farmers or 4-H groups, or private fairs conduct sales of livestock.
			 (3-31-22)
b. Any place or operation
			 conducted for a dispersal sale of the livestock of a farmer, dairyman,
			 livestock breeder, or feeder who is discontinuing said business and no other
			 livestock is sold or offered for sale. (3-31-22)
c. Any place or operation where a breeder or
			 an association of breeders of livestock assemble and offer for sale and sell
			 under their own management any livestock when such breeders assume all
			 responsibility of such sale and the title of livestock sold. This applies to
			 all purebred livestock association sales. (3-31-22)
d. All sales of livestock by any generally
			 recognized statewide association or associations composed of persons engaged in
			 the production in Idaho of cattle, calves, sheep, mules, horses, swine, or
			 goats. (3-31-22)
e. Sales of
			 livestock by any nonprofit cooperative association, corporation sole or
			 religious, fraternal or benevolent corporation, provided such association or
			 corporation complies with regulations of the director in connection with such
			 sale and such sales are not held in the regular course of business of such
			 corporation or association. (3-31-22)
f. Any Idaho auction market operated by an
			 Idaho licensed auctioneer selling not more than twenty (20) animals a week or
			 more than eighty (80) animals a month, provided such an auction market is
			 bonded under the provisions of the Federal Packers and Stockyards Act, of 1921,
			 as amended. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.135 - SNOWGROOMING AND SNOWMAKING EQUIPMENT

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3622,
				63-3622Y,
				63-3641, Idaho Code
01.
Exemption for Snow
			 Equipment
. Section
			 63-3622Y, Idaho Code, exempts the
			 sale, storage, use or other consumption of tangible personal property that will
			 become a component of an aerial passenger tramway and snowgrooming and
			 snowmaking equipment purchased and used by the owner or operator of a downhill
			 ski area. This exemption also extends to sales and purchases of component parts
			 used to build or repair snowgrooming and snowmaking equipment.
			 (3-31-22)
02.
Consumable
			 Supplies Not Exempt
. This exemption only applies to sales and purchases
			 of equipment that will become a component part of snowmaking or snowgrooming
			 equipment. It does not apply to sales and purchases of fuel, fluids, or other
			 consumable supplies. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.136 - REBATES PAID TO CERTAIN REAL ESTATE DEVELOPERS

Current through August 31, 2023
01.
Rebate of Sales Tax
. Section
			 63-3641, Idaho Code, provides for
			 a rebate of sales taxes to be paid to real estate developers who build a
			 qualifying retail complex at a cost of four million dollars ($4,000,000) or
			 more and who expend more than six million dollars ($6,000,000) for the
			 installation of a highway interchange or for improvements on a highway. For the
			 purposes of this rule, the term "qualifying shopping center" is a qualifying
			 retail complex as specified by Section
			 63-3641, Idaho Code.
			 (3-31-22)
02.
Qualifying
			 Shopping Center Location
. Qualified retailers located in a qualifying
			 shopping center apply for a separate sellers' permit and report sales
			 separately for that location. For instance, if a retailer has multiple stores
			 in Idaho it files a separate return for any store located in a qualifying
			 shopping center. A retailer who ceases operation in a qualifying shopping
			 center notifies the Commission and cancels the sellers' permit for that
			 location. (3-31-22)
03.
Confidential Information
. Information about an individual store's
			 sales or aggregate sales for stores located in a qualifying shopping center is
			 confidential and may not be released to the public. (3-31-22)
04.
Developer Responsibilities
.
			 The developer of a qualifying shopping center provides the names and taxpayer
			 identification numbers of the stores located in the shopping center to the
			 Commission. The developer also notifies the Commission whenever a new retailer
			 begins operation or when a retailer ceases operations in a qualifying shopping
			 center. (3-31-22)
05.
Certifying Expenditures Prior to Rebate Payment
. No rebate will be
			 paid unless the Idaho Department of Transportation or an appropriate political
			 subdivision of the state of Idaho has certified as to the amounts expended and
			 that the expenditures were made for the purpose of constructing approved
			 transportation improvements. (3-31-22)
06.
Disposition of Revenue from a
			 Qualifying Shopping Center
. The Commission will deposit sixty percent
			 (60%) of the sales and use tax reported by qualifying retailers in the
			 demonstration pilot project fund after a developer has: (3-31-22)
a. Identified the location and boundaries of
			 the retail complex; (3-31-22)
b.
			 Identified the qualified retailers making retail sales within the complex; and
			 (3-31-22)
c. Verified that it has
			 met the expenditure requirements of Subsection
			 136.01 of this rule.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.137 - IMPOSITION OF THE PREPAID WIRELESS E911 FEE

Current through August 31, 2023
Sections
				31-4801 - 31-4821, Idaho Code A
				prepaid wireless E911 fee is imposed on the sale of prepaid wireless
				telecommunications service at two and one-half percent (2.5%) of the sales
				price. The prepaid wireless E911 fee is not imposed on a sale of any device,
				such as a cell phone, that utilizes the prepaid wireless telecommunications
				service. However, the sale of the device will be subject to the fee if all the
				following apply: (3-31-22)
01.
Separately State the Cost
. The seller does not separately state
			 the cost of the prepaid wireless telecommunications service from the rest of
			 the transaction, (3-31-22)
02.
Service Sold Exceeds
. The amount of the prepaid wireless
			 telecommunications service sold exceeds ten (10) minutes or five dollars
			 ($5.00), and (3-31-22)
03.
Portion of the Sale
. The seller cannot show from its records the
			 portion of the sale that should properly be applied to the sale of the prepaid
			 wireless telecommunications service. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Section
				63-105 and
				63-105A, Idaho Code, the Tax
				Commission has promulgated rules implementing the provisions of the Idaho
				Statutes relating to the property tax laws and related statutes, Chapters 1
				through 17 and Chapters 28, 30, 35, 36, and 45, Title 63, Idaho Code. Rules
				relating to the market value of recreational vehicles are authorized by Section
				49-446, Idaho Code. Rules relating
				to taxation of newly constructed improvements are authorized by Section
				63-105A, Idaho Code.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.002 - ADMINISTRATIVE APPEALS

Current through August 31, 2023
This chapter does allow administrative relief of certain
				provisions outlined herein. These rules relate to proceedings pursuant to
				Sections 63-407 and
				63-707, Idaho Code.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.003 - INCORPORATION BY REFERENCE

Current through August 31, 2023
Unless provided otherwise, any reference in these rules to any
				document identified in Rule
				003 of these rules will constitute
				the full incorporation into these rules of that document for the purposes of
				the reference, including any notes and appendices therein. The term "documents"
				includes codes, standards, or rules adopted by an agency of the state or of the
				United States or by any nationally recognized organization or association.
				(3-31-22)
01.
Availability of
			 Reference Material
. Copies of the documents incorporated by reference
			 into these rules can be electronically accessed as noted in Subsection
			 003.02 of this rule.
			 (3-31-22)
02.
Documents
			 Incorporated by Reference
. The following documents are incorporated by
			 reference into these rules: (3-31-22)
a.
			 "Standard on Ratio Studies" published in 2013, "Standard on Digital Cadastral
			 Maps and Parcel Identifiers" published in 2015, "Standard on Mass Appraisal of
			 Real Property" published in 2012, "Standard on Verification and Adjustment of
			 Sales" published in 2010, all published by the International Association of
			 Assessing Officers. These documents can be electronically accessed at
			 http://www.iaao.org/wcm/Resources/Publications_access/Technical_Standards/wcm/Resources_Content/Pubs/Technical_Standards.aspx?hkey=9c330567-135b-4adc-a772-00008232ab90
			 which was last accessed and verified on July 18, 2019. (3-31-22)
b. "Forest Habitat Types of Northern Idaho: A
			 Second Approximation" published by the Government Printing Office for the U. S.
			 Forest Service in 1991, General Technical Report INT-236, written by Cooper,
			 Stephen V., Neiman, Kenneth E., Rev, David W., and Roberts, Kenneth E.
			 (3-31-22)
c. "Forest Habitat Types
			 of Central Idaho" published by the Government Printing Office for the
			 Intermountain Forest and Range Experimentation Station of the U. S. Forest
			 Service in 1981, General Technical Report INT-114, written by Kittams, Jay A.,
			 Pfister, Robert D., Ryker, Russell A., and Steele, Robert. (3-31-22)
d. "Yield of Even-Aged Stands of Ponderosa
			 Pine" published by the Government Printing Office for the U. S. Department of
			 Agriculture in 1938, Technical Bulletin No. 630. (3-31-22)
e. "Second-Growth Yield, Stand, and Volume
			 Table for the Western White Pine Type" published by the Government Printing
			 Office for the U. S. Department of Agriculture in 1932, Technical Bulletin No.
			 323. (3-31-22)
f. "Manual of
			 Surveying Instructions" published by the Federal Bureau of Land Management and
			 the Public Land Survey System Foundation in 2009. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.114 - POWERS AND DUTIES - PROPERTY TAX - VALUE INFORMATION

Current through August 31, 2023
Sections
				63-105A and
				63-509, Idaho Code. To provide
				needed value information under SubSection
				63-105A(2), Idaho
				Code, each county assessor will, to the extent practicable, report to the Tax
				Commission in the same manner and at the same time as the abstract under
				Section 63-509, Idaho Code, the total
				market value and exempted value of all property (land and improvements) used
				for residential purposes and granted the homeowner's exemption under Section
				63-602G, Idaho Code, for the
				current year's assessment roll. Additionally, each county assessor will, to the
				extent practicable, report to the Tax Commission the number of properties and
				the aggregate total market value of the properties granted the homeowner's
				exemption in each group starting with the group of properties valued at less
				than or equal to twenty-five thousand dollars ($25,000) and including each
				subsequent group with value increases of twenty-five thousand dollars ($25,000)
				and ending with the group of properties exceeding the value of more than four
				hundred fifty thousand dollars ($450,000). (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.115 - POWERS AND DUTIES - PROPERTY TAX - VALUE INFORMATION

Current through August 31, 2023
Sections
				63-105A and
				63-509, Idaho Code
01.
Requirement to Submit
			 Abstracts
. The county auditor must submit to the Tax Commission
			 abstracts for the county, the cities or the portion of each city located in the
			 county, the Boise School District, and any taxing district or unit of
			 government with a restriction providing that such district does not levy
			 property taxes on all otherwise taxable property as described in Rule
			 808 of these rules.
			 (3-31-22)
02.
Values by
			 Secondary Category
. For each of the abstracts required in Subsection
			 115.01 of this rule, to provide
			 needed value information under SubSection
			 63-105A(2), Idaho
			 Code, each assessor will report to the county auditor the market value and
			 exempted value of all property by secondary categories, described in Rules
			 510,
			 511, and
			 512 of these rules, in the same
			 manner as the abstracts required for each county under Section
			 63-509, Idaho Code, and Rule
			 509 of these rules.
			 (3-31-22)
03.
Additional
			 Abstracts to Accompany County Abstracts
. Each county auditor will
			 include city and any required additional abstracts described in Subsection
			 115.01 of this rule, when
			 submitting to the Tax Commission the abstracts required under Section
			 63-509, Idaho Code, and Rule
			 509 of these rules.
			 (3-31-22)
04.
Cross
			 Reference
. For the descriptions of secondary categories and
			 clarification of responsibilities relating to listing and reporting values by
			 secondary categories, see Rules
			 509,
			 510,
			 511, and
			 512 of these rules. For a
			 description of levy criteria requiring submittal of additional abstracts, see
			 Rule 808 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.120 - INVESTIGATION OF WRITTEN COMPLAINTS

Current through August 31, 2023
Section
				63-105A, Idaho Code
01.
Definitions
. (3-31-22)
a. Complaint. Complaint means a signed,
			 written statement submitted to the Tax Commission requesting that this agency
			 investigate any actions by county officials relating to property tax assessment
			 or administration, provided such actions are not related to personnel matter or
			 matters relating to the expenditure of funds. (3-31-22)
b. Complainant. Complainant means any
			 individual making a complaint. (3-31-22)
c. Investigation. Investigation means
			 observation and close examination of a county official's application of
			 property tax assessment or administration law and Tax Commission rules. The
			 investigation may require field inspections of property, analysis of public
			 records or the interviewing of witnesses. The investigation will be limited to
			 specific issues identified in the complaint. (3-31-22)
d. County official. The term county official
			 means the elected or appointed official whose actions are the subject of the
			 complaint. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.125 - PROGRAM OF EDUCATION

Current through August 31, 2023
Section
				63-105A(17),
				Idaho Code
01.
Administration
. The program of education is the responsibility of
			 the Tax Commission (Commission). The program of education will be administered
			 by the Tax Commission's education director (education director).
			 (3-31-22)
02.
Appraisal
			 School and Other Courses
. An appraisal school will be held at least once
			 each year. The school will offer courses for training the Tax Commission's
			 employees, county commissioners, and assessment personnel. The Idaho
			 Association of County Assessors Education Committee and the education director
			 will approve the curriculum for the annual appraisal school. Other courses may
			 be developed and offered as approved by the education director.
			 (3-31-22)
03.
Record Keeping
			 and Reporting of Attendance, Grades, and Credit Hours
. The education
			 director will maintain student attendance records, records of education hours
			 earned, status of certification, and grades. (3-31-22)
a. The education director and course
			 instructors will monitor attendance and hours of education to be awarded to
			 each student attending the Tax Commission administered classes. A certificate
			 of completion showing the number of education hours to be awarded will be
			 issued by the education director for the Tax Commission administered classes.
			 In order to receive credit for classes not administered by the Tax Commission,
			 the student will provide a certificate of completion showing the number of
			 education hours completed, a course description, and the dates attended.
			 (3-31-22)
b. The education director
			 will maintain records to show the number of education hours completed during
			 the current year and the previous two (2) years. By June and November of each
			 year, the education director will send a certification status report to each
			 county assessor or applicable supervisor. This report will list each certified
			 property tax appraiser who is known to be employed by or under contract with
			 said assessor and show the number of hours of education completed during the
			 previous year and current calendar year. (3-31-22)
c. If a test is given for Tax Commission
			 developed courses, the education director will notify the appropriate county
			 assessor or applicable supervisor of the grade achieved on the test.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.126 - PROPERTY TAX APPRAISER CERTIFICATION PROGRAM

Current through August 31, 2023
Section
				63-105A, Idaho Code
01.
Application for
			 Certification
. The Commission (Commission) will prescribe and make
			 available the application for state certification form to each county assessor.
			 (3-31-22)
a. After the applicant has completed
			 the requirements of Subsection
			 126.02 of this rule, the
			 applicant's supervisor will submit the completed application form to the
			 education director. The application will list the following: (3-31-22)
i. The name and address of the applicant,
			 (3-31-22)
ii. The applicant's
			 employer, and (3-31-22)
iii. The
			 courses completed. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.128 - CADASTRAL CERTIFICATION PROGRAM

Current through August 31, 2023
Section
				63-105A, Idaho Code
01.
Application for
			 Certification
. The Tax Commission (Commission) will prescribe and make
			 available the application for state certification form to each county assessor.
			 (3-31-22)
a. After any applicant has completed
			 the requirements provided in Subsection
			 128.02 of this rule, the
			 applicant's supervisor will submit the completed application form to the
			 education director. The application will list the following: (3-31-22)
i. The name and address of the applicant,
			 (3-31-22)
ii. The applicant's
			 employer, and (3-31-22)
iii. The
			 courses completed. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.130 - DESCRIPTION OF PRIMARY CATEGORIES USED TO TEST FOR EQUALIZATION

Current through August 31, 2023
Sections
				63-109 and
				63-315, Idaho Code. The State Tax
				Commission establishes the primary categories listed herein for the purpose of
				testing values in each county and each school district for equalization by the
				Tax Commission under Section
				63-109, Idaho Code.
				(3-31-22)
01.
Definitions
. The following definitions apply for the purposes of
			 testing for equalization under Section
			 63-109, Idaho Code, notification
			 under Sections
			 63-301 and
			 63-308, Idaho Code, and reporting
			 under Section
			 63-509, Idaho Code. (3-31-22)
a. Primary Category. Primary category means
			 the six (6) categories established and described in Subsections
			 130.02 through
			 130.07 of this rule, except for
			 the use of secondary categories described in Subsection
			 130.07 of this rule and
			 Paragraphs 131.02.b. and 131.05.b. of Rule
			 131, and used by the Tax Commission
			 to test for equalization under Section
			 63-109, Idaho Code.
			 (3-31-22)
b. Secondary Category.
			 Secondary category means the categories established and described in Rules
			 510,
			 511, and
			 512 of these rules and used by
			 county assessors to list property values on the valuation assessment notice
			 under Sections
			 63-301 and
			 63-308, Idaho Code, and report
			 values to the Tax Commission under Section
			 63509, Idaho Code, and Rule
			 509 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.131 - USE OF RATIO STUDY OR OTHER METHOD TO TEST FOR EQUALIZATION IN COUNTIES

Current through August 31, 2023
Section
				63-109, Idaho Code
01.
Equalization Ratio Study - Primary
			 Categories Other than Agricultural Land
. Each year the State Tax
			 Commission will conduct a ratio study to assist in the equalization of
			 assessments of property within and among the primary categories, other than
			 agricultural land, established in Rule
			 130 of these rules. The ratio study
			 will be conducted in accordance with the "Standard on Ratio Studies" and the
			 "Standard on Verification and Adjustment of Sales" both referenced in Rule
			 006 of these rules. The annual
			 ratio study will test assessments as of January 1 of each year. Except when
			 sales or appraisals must be added or deleted to improve representativeness,
			 sales used will be those occurring within each county between October 1 of the
			 year preceding the year for which assessments are to be tested and September 30
			 of the year for which assessments are to be tested. Each sale price is to be
			 adjusted for time and compared to market value for assessment purposes for the
			 year for which assessments are to be tested, to compute ratios to be analyzed.
			 The Tax Commission may use sales from extended time periods and may add
			 appraisals when data is lacking. Equalization ratio studies must consist of at
			 least five (5) sales and/or appraisals. The Tax Commission may delete sales
			 when necessary to improve representativeness. Sales should be considered as
			 potentially valid if a financial institution is the seller, provided that:
			 (3-31-22)
a. Such sales comprise more than
			 twenty percent (20%) of the sales in any primary category or other category
			 tested for equalization; (3-31-22)
b. Such sales are validated to account for
			 changes in property characteristics; and (3-31-22)
c. Any properties that have been vandalized
			 are excluded. (3-31-22)
d. The
			 study will be completed in February following the end of the period studied.
			 Timing and notification of county officials is described in the "Timing and
			 Notification Table" as provided in Subsection
			 131.03 of this rule. For
			 non-agricultural categories, the appropriate ratio study statistical measure of
			 level is the median. For agricultural land categories, level of assessment is
			 to be determined as described in Paragraph 131.02.b. of this rule.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.205 - PERSONAL AND REAL PROPERTY - DEFINITIONS AND GUIDELINES

Current through August 31, 2023
Sections
				39-4105,
				39-4301,
				63-201,
				63-302,
				63-309,
				63-602KK,
				63-1703,
				63-2801, Idaho Code
01.
Real Property
. Real property
			 is defined in Section
			 63-201, Idaho Code. Real property
			 consists of land and improvements. (3-31-22)
a. Land. Land is real property as well as all
			 rights and privileges thereto belonging or any way appertaining to the land.
			 (3-31-22)
b. Law and Courts. Real
			 property also consists of all other property which the law defines, or the
			 courts may interpret, declare, and hold to be real property under the letter,
			 spirit, intent, and meaning of the law. (3-31-22)
c. Improvements. Improvements are buildings,
			 structures, fences, and similar properties that are built upon land.
			 Improvements are real property regardless of whether or not such improvements
			 are owned separately from the ownership of the land upon or to which the same
			 may be erected, affixed, or attached. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.217 - RULES PERTAINING TO MARKET VALUE DUTY OF COUNTY ASSESSORS

Current through August 31, 2023
Section
				63-208 Idaho Code
01.
Market Value Definition
.
			 Market value is the most probable amount of United States dollars or equivalent
			 for which a property would exchange hands between a knowledgeable and willing
			 seller, under no compulsion to sell, and an informed, capable buyer, under no
			 compulsion to buy, with a reasonable time allowed to consummate the sale,
			 substantiated by a reasonable down or full cash payment. (3-31-22)
a. The assessor will value the full market
			 value of the entire fee simple interest of property for taxation. Statutory
			 exemptions will be subtracted. (3-31-22)
b. Personal property will be valued at retail
			 level. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.218 - ASSESSOR'S PLAT BOOK

Current through August 31, 2023
Sections
				50-1304,
				63-209,
				63-210,
				63-212,
				63-219,
				63-307, Idaho Code
01.
Plat Maps
. The assessor will
			 prepare plat maps for all land. (3-31-22)
a.
			 Plat map format. Plat maps may be drafted and maintained either in ink, on
			 drafting film, or in a digital format. When such maps are on drafting film,
			 thirty (30) inch by thirty-six (36) inch, 0.003 inch drafting film (minimum
			 thickness) should be used. Smaller plat map sizes are permitted as long as they
			 clearly depict parcel boundaries and dimensions. (3-31-22)
b. Maintenance of plat maps. Plat maps of
			 townships, sections, aliquot parts, subdivisions, and parcel boundaries
			 completed after July 1, 2013 will be updated and maintained in accordance with
			 the "Manual of Surveying Instructions" referenced in Rule
			 003 of these rules.
			 (3-31-22)
c. Maintenance of parcel
			 numbers and all other desired information. Parcel numbers, and all other
			 desired information, will be maintained in a digital format or drafted with
			 ink. Annotative information will be added as necessary and, if plotted by
			 computer be of appropriate font style and size to be easily readable. The
			 minimum letter height will be one point two five (1.25) millimeters.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.219 - UNIFORM PARCEL NUMBERING SYSTEM

Current through August 31, 2023
Sections
				63-209,
				63-210,
				63-219, Idaho Code
01.
Definitions
. The following
			 definitions apply to this rule. (3-31-22)
a.
			 Parent parcel. A parcel of land in its original state prior to being
			 segregated. The parcel may be described by a metes and bounds description, lot
			 and block, aliquot part, or government lot. (3-31-22)
b. Child parcel. A parcel of land which has
			 been segregated from the parent parcel. At the time a parent parcel is
			 segregated into one or more parts, the parcels being segregated from the parent
			 parcel will be known as child parcels. The child parcel may be described by a
			 metes and bounds description, a portion of a lot and block, a portion of an
			 aliquot part, or a portion of a government lot. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.230 - EXTENSIONS OF STATUTORY DEADLINES FOR DISASTER RELIEF

Current through August 31, 2023
Section
				63-220, Idaho Code
01.
Application by County
			 Officials
. A county official who, because of any extension of time
			 authorized by Section
			 63-220, Idaho Code, is unable to
			 comply with a statutory deadline imposed in Title 63, Idaho Code, may apply to
			 the Tax Commission for a reasonable delay, not to exceed sixty (60) days, of
			 any such act. (3-31-22)
02.
Contents of Application
. The application will be submitted prior
			 to the statutory deadline in regard to which the approval of delay is sought
			 and will include: (3-31-22)
a. A description
			 of the nature of the relief granted, or expected to be granted, to taxpayers
			 pursuant to Section
			 63-220(1), Idaho
			 Code, by the Board of County Commissioners; and (3-31-22)
b. Identification of any statutoiy deadline
			 in regard to which the delay is sought; and (3-31-22)
c. The date by which the official making the
			 application expects to accomplish the action in regard to which the delay is
			 sought; and (3-31-22)
d. A request
			 that the Tax Commission approve the delay sought. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.304 - MANUFACTURED HOME DESIGNATED AS REAL PROPERTY

Current through August 31, 2023
Sections
				63-304,
				63-305, Idaho Code
01.
Statement of Intent to Declare
			 (SID)
. To declare a manufactured home real property, the homeowner will
			 complete a "Statement of Intent to Declare," SID form, as prescribed by the Tax
			 Commission. (3-31-22)
a. All information and
			 signatures requested on the form will be provided prior to recordation.
			 (3-31-22)
b. The homeowner will
			 record the completed form. (3-31-22)
c. The homeowner will provide the assessor a
			 copy of the recorded SID form and the title or Manufacturer's Statement of
			 Origin (MSO). If proof of ownership is being provided through the MSO, the
			 buyer's purchase agreement will be accepted by the assessor pending receipt of
			 the MSO. For the purpose of this rule, the Manufacturer's Statement of Origin
			 and Manufacturer's Certificate of Origin are synonymous. (3-31-22)
d. For new manufactured homes, the assessor
			 will verify that sales or use tax has been collected or will collect such tax.
			 Any sales or use tax collected by the assessor will be remitted to the Tax
			 Commission. (3-31-22)
e. The
			 assessor will forward a copy of the SID form and the title or MSO to the Idaho
			 Transportation Department. The Idaho Transportation Department will cancel the
			 title. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.312 - PARTIAL YEAR ASSESSMENT OF REAL AND PERSONAL PROPERTY

Current through August 31, 2023
Sections
				63-311,
				63-602Y, Idaho Code
01.
Quarterly Assessment
. For
			 each partial year assessment of any non-transient personal property, the
			 assessment will comply with the quarterly schedules provided in Sections
			 63-311 and
			 63-602Y, Idaho Code.
			 (3-31-22)
02.
Change of
			 Status
. The real or personal property that has a change of status as
			 described in Section
			 63-602Y, Idaho Code, includes
			 exempt governmental property. Such property of the United States, this state
			 and its instrumentalities, including counties, cities, urban renewal agencies,
			 school districts, and other taxing districts, that is transferred to a
			 non-exempt owner or otherwise ceases to qualify for a property tax exemption is
			 to be assessed as described in Section
			 63-602Y, Idaho Code.
			 (3-31-22)
03.
Cross
			 Reference
. The partial year assessment of any non-transient personal
			 property will comply with the Idaho Supreme Court decision in Xerox Corporation
			 v. Ada County Assessor, 101 Idaho 138, 609 P.2d 1129 (1980). When assessing all
			 non-transient personal property, each assessor should be aware of the following
			 quotation from this decision: "Where the county undertakes to update its
			 initial (personal property) declarations during the course of the tax year, it
			 cannot increase a taxpayer's tax burden to reflect the taxpayer's acquisition
			 of non-exempt property without decreasing that tax burden to reflect the fact
			 that property reported by the taxpayer in an earlier declaration was no longer
			 subject to the county's ad valorem tax." (Clarification added.)
			 (3-31-22)
04.
Effective
			 Date
. In the interest of addressing all property transfers made from the
			 public sector to private ownership within the same year (2019) in a consistent
			 manner, as per the proration schedule in Section
			 63-602Y, Idaho Code, the effective
			 date for "Rule 312" is to be
			 January 1, 2019. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.314 - COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR

Current through August 31, 2023
Sections
				63-314,
				63-316, Idaho Code
01.
Definitions
. (3-31-22)
a. Continuing Program of Valuation.
			 "Continuing program of valuation" means the program by which each assessor
			 completes the assessment of all taxable properties each year.
			 (3-31-22)
b. Field Inspection. The
			 "field inspection" will include an observation of the physical attributes of
			 all structures which significantly contribute to the property value, the
			 visible land amenities, and a notation of any other factors which may influence
			 the market value of any improvements. (3-31-22)
c. Index. "Index" refers to any annual
			 adjustment or trending factor applied to existing assessed values to reflect
			 current market value. Ratio studies or other market analyses can be used to
			 develop indexes based on property type, location, size, age or other
			 characteristics. (3-31-22)
d.
			 Prediction of Market Value. As used in Section
			 63-314, Idaho Code, "prediction of
			 market value" means an estimate of market value. (3-31-22)
e. Category to be Assessed at Current Market
			 Value. The level of assessment of each category will be considered to be
			 current market value unless there is reasonable statistical certainty that the
			 category is not equalized pursuant to Section
			 63-109, Idaho Code, and Rule
			 131. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.316 - COMPLIANCE OF CONTINUING VALUATION PROGRAM

Current through August 31, 2023
Sections
				63-314,
				63-316, Idaho Code
01.
Definitions
. (3-31-22)
a. Continuing Appraisal. "Continuing
			 appraisal" means the program by which each assessor completes the assessment of
			 all taxable properties each year. This term includes any appraising or indexing
			 done to accomplish the continuing program of valuation as defined in Rule
			 314 of these rules.
			 (3-31-22)
b. Monitor. "Monitor"
			 means collecting data and compiling statistical reports that show the number
			 and percentage of parcels physically inspected at scheduled intervals within
			 each year of each five (5) year appraisal cycle. The term "monitor" also
			 includes an examination of and summary report of compliance with the most
			 recently completed ratio study under Section
			 63-109, Idaho Code, and Rule
			 131 of these rules showing the
			 status of appraisal and indexing to achieve market value. (3-31-22)
c. Progress Reports. "Progress reports" mean
			 any informational or statistical report compiled and distributed by the Tax
			 Commission regarding the physical appraisal progress of a county.
			 (3-31-22)
d. Appraisal Cycle.
			 "Appraisal cycle" means consecutive five (5) year periods beginning with
			 appraisals completed for the 1998 property roll, as established by the
			 requirement in Section
			 63-314, Idaho Code.
			 (3-31-22)
e. Remediation Plan.
			 "Remediation plan" means, a written statement of the actions that will be taken
			 by the county not in compliance with the requirements of Section
			 63-314, Idaho Code, to bring the
			 continuing program of valuation into compliance with said Section.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.317 - OCCUPANCY TAX ON NEWLY CONSTRUCTED IMPROVEMENTS ON REAL PROPERTY

Current through August 31, 2023
Section
				63-317, Idaho Code
01.
Property Subject to Occupancy
			 Tax
. Excluding additions to existing improvements, the occupancy tax
			 shall apply to improvements upon real property, whether under the same or
			 different ownership. The occupancy tax shall also apply to new manufactured
			 housing, as defined in Section
			 63-317, Idaho Code, excluding
			 additions to existing manufactured housing. (3-31-22)
02.
Prorated Market Value
. The
			 market value for occupancy tax purposes shall be the full market value on
			 January 1 and shall be prorated at least monthly from the occupancy date to the
			 end of the year. (3-31-22)
03.
Notice of Appraisal
. When notifying each owner of the appraisal,
			 the county assessor shall include at a minimum the full market value before any
			 exemptions and before any prorating of the value, the length of time subject to
			 the occupancy tax, and the prorated value. (3-31-22)
04.
Examples for Calculation of Value
			 Less Homestead Exemption (HO)
. The following examples show the procedure
			 for the calculation of the taxable value subject to the occupancy tax less the
			 homestead exemption (HO): (3-31-22)
a. Example
			 for prorated market value exceeding maximum amount of the homestead exemption
			 for improvements subject to the occupancy tax beginning July 1, 2016.
Full Market Value of Home - $300,000
Prorated Market Value for 11 Month Occupancy -
							 $300,000 x 11/12 = $275,000
Taxable Value - $275,000 - $100,000 (HO) =
							 $175,000
(3-31-22)
b.
			 Example for prorated market value resulting in less than the maximum amount of
			 the homestead exemption.
Full Market Value of Home - $120,000
Prorated Market Value for 3 Month Occupancy -
							 $120,000 x 3/12 = $30,000
Taxable Value - $30,000 - $15,000 (HO) =
							 $15,000
(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.405 - ASSESSMENT OF OPERATING PROPERTY

Current through August 31, 2023
Section
				63-405, Idaho Code
01.
The Unit Method
. The unit
			 method of valuation is preferred for valuing a railroad or public utility when
			 the individual assets function collectively, are operated under one ownership
			 and one management, are interdependent, and the property would be expected to
			 trade in the marketplace as a unit. Under the unit method, the value of the
			 tangible and intangible property is equal to the value of the going concern.
			 The market value of the unit will be referred to as the system value. For
			 interstate property, allocation factors will be used to determine what part of
			 the system value is in Idaho. (3-31-22)
02.
Identify the Unit
. The unit
			 includes all property used or useful to the operation of the system, property
			 owned, used or leased by the business and the leased fee and leasehold
			 interests. Assess all title and interest in unit property will be assessed to
			 the owner, lessee or operating company. (3-31-22)
03.
Appraisal Approaches
. The
			 three (3) approaches to value may be considered for all property.
			 (3-31-22)
04.
Appraisal
			 Procedures
. Market value will be determined through procedures, methods,
			 and techniques accepted by nationally recognized appraisal and valuation
			 organizations. For operating property, the direct capitalization techniques or
			 derivatives thereof will not be used in estimating value. (3-31-22)
05.
The Cost Approach
. For
			 operating property, the appraiser may consider replacement, reproduction,
			 original or historical cost. (3-31-22)
a.
			 Contributions in aid of construction. Contributions in aid of construction are
			 valued at zero in the cost approach. (3-31-22)
b. Construction work in progress.
			 Construction work in progress may be considered in the cost approach.
			 (3-31-22)
c. Obsolescence. The
			 appraiser will attempt to measure obsolescence, if any exists. If obsolescence
			 is found to exist, it may be considered in the cost approach.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.406 - RULES PERTAINING TO MARKET VALUE OF OPERATING PROPERTY OF RATE REGULATED ELECTRIC UTILITY COMPANIES

Current through August 31, 2023
Section
				63-105(2),
				Section 63-205(1), Idaho
				Code
01.
Valuation of Operating
			 Property of Rate Regulated Electric Utility Companies
. The market value
			 for assessment purposes of operating property of rate regulated electric
			 utility companies will be determined by the Tax Commission using statute, these
			 rules as referenced in Rule
			 001 of these rules, any other
			 applicable law, and the following: (3-31-22)
a. Depending on the weighting placed on the
			 income approach, as described in Subsection
			 406.01.d. of this rule, no
			 more than twenty percent (20%) weight will be placed on the cost indicator when
			 utilizing the Historic Cost Less Depreciation (HCLD) method in the system value
			 correlation. (3-31-22)
b. In the
			 income approach, income to be capitalized will be normalized, utilizing the
			 Gross Domestic Product Implicit Price Deflator found in Table 1.1.9 from the
			 United States Department of Commerce, Bureau of Economic Analysis, by using an
			 average of at least the previous four (4) years' net operating incomes and by
			 adjusting each year's net operating income for unusual non-recurring items.
			 (3-31-22)
c. In the income
			 approach, a market discount rate will be determined to which a flotation cost
			 component of twenty hundredths of one percent (0.20%) will be added.
			 (3-31-22)
d. A weighting between
			 eighty percent (80%) and one hundred percent (100%) will be placed on the
			 income approach in the system value correlation. (3-31-22)
e. Within the market approach, as prescribed
			 in Rule 405 of these
			 rules, a sales comparison approach may be used if reliable data is available
			 and appropriate comparison adjustments can be made. No weight will be placed on
			 a stock and debt approach in the system value correlation. (3-31-22)
f. For rate regulated electric utility
			 companies, the weightings prescribed in this rule will supersede any weightings
			 in the system correlation prescribed in Subsection
			 405.08 of this rule.
			 (3-31-22)