Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.510 - SECONDARY CATEGORIES FOR LAND - LISTING AND REPORTING

Current through August 31, 2023
Section
				63-509, Idaho Code. County
				assessors will use the secondary categories described in the following
				subsections, indicated by numbers, to list land values on the valuation
				assessment notices under Sections
				63-301 and
				63-308, Idaho Code. County
				assessors will use these secondary categories described in the following
				subsections, indicated by numbers, and the secondary categories described in
				the following paragraphs, indicated by letters, to report land values to the
				Tax Commission on the abstracts under Section
				63-509, Idaho Code, and Rule
				509 of these rules. For all of the
				above listed functions, assign all appropriate secondary land categories to
				parcels of property put to multiple uses. (3-31-22)
01.
Secondary Category 1 - Irrigated
			 Agricultural Land
. Irrigated land and only such irrigated land eligible
			 for and granted the partial exemption for the current year's assessment roll as
			 actively devoted to agriculture. (See Sections
			 63-604 and
			 63-602K, Idaho Code, and Rule
			 645 of these rules.) Only place
			 land meeting the definition of "land actively devoted to agriculture" under
			 Section 63-604, Idaho Code, or the
			 requirements for "wildlife habitat" or "conservation agreement" under Section
			 63-605, Idaho Code, for the
			 current assessment year in this secondary category. This irrigated land must be
			 capable of and normally producing harvestable crops and may be located inside
			 or outside the boundaries of a subdivision without restrictions on such use or
			 the boundaries of an incorporated city. (3-31-22)
02.
Secondary Category 2
-
Irrigated Grazing Land
. Irrigated land and only such irrigated
			 land eligible for and granted the partial exemption for the current year's
			 assessment roll as actively devoted to agriculture. (See Sections
			 63-604 and
			 63-602K, Idaho Code, and Rule
			 645 of these rules.) Only place
			 land meeting the definition of "land actively devoted to agriculture" under
			 Section 63-604, Idaho Code, or the
			 requirements for "wildlife habitat" or "conservation agreement" under Section
			 63-605, Idaho Code, for the
			 current assessment year in this secondary category. This irrigated land must be
			 used for grazing and not normally capable of producing harvestable crops and
			 may be located inside or outside the boundaries of a subdivision without
			 restrictions on such use or the boundaries of an incorporated city.
			 (3-31-22)
03.
Secondary
			 Category 3 - Non-Irrigated Agricultural Land
. Land and only such land
			 eligible for and granted the partial exemption for the current year's
			 assessment roll as actively devoted to agriculture. (See Sections
			 63-604 and
			 63-602K, Idaho Code, and Rule
			 645 of these rules.) Only place
			 land meeting the definition of "land actively devoted to agriculture" under
			 Section 63-604, Idaho Code, or the
			 requirements for "wildlife habitat" or "conservation agreement" under Section
			 63-605, Idaho Code, for the
			 current assessment year in this secondary category. This non-irrigated land
			 must be capable of and normally producing harvestable crops without man-made
			 irrigation and may be located inside or outside the boundaries of a subdivision
			 without restrictions on such use or the boundaries of an incorporated city.
			 (3-31-22)
04.
Secondary
			 Category 4 - Meadow Land
. Land and only such land eligible for and
			 granted the partial exemption for the current year's assessment roll as
			 actively devoted to agriculture. (See Sections
			 63-604 and
			 63-602K, Idaho Code, and Rule
			 645 of these rules.) Only place
			 land meeting the definition of "land actively devoted to agriculture" under
			 Section 63-604, Idaho Code, or the
			 requirements for "wildlife habitat" or "conservation agreement" under Section
			 63-605, Idaho Code, for the
			 current assessment year in this secondary category. This meadow land must be
			 capable of lush production of grass and may be located inside or outside the
			 boundaries of a subdivision without restrictions on such use or the boundaries
			 of an incorporated city. (3-31-22)
05.
Secondary Category 5 - Dry Grazing
			 Land
. Land and only such land eligible for and granted the partial
			 exemption for the current year's assessment roll as actively devoted to
			 agriculture. (See Sections
			 63-604 and
			 63-602K, Idaho Code, and Rule
			 645 of these rules.) Only place
			 land meeting the definition of "land actively devoted to agriculture" under
			 Section 63-604, Idaho Code, or the
			 requirements for "wildlife habitat" or "conservation agreement" under Section
			 63-605, Idaho Code, for the
			 current assessment year in this secondary category. This land must be capable
			 of supporting grasses and not normally capable of supporting crops on regular
			 rotation and may be located inside or outside the boundaries of a subdivision
			 without restrictions on such use or the boundaries of an incorporated city.
			 (3-31-22)
06.
Secondary
			 Category 6 - Productivity Forestland
. All land and only such land
			 designated by the owner for assessment, appraisal, and taxation under Section
			 63-1703(a), Idaho
			 Code, for the current year's assessment roll. This land must be assessed as
			 forest land under the productivity option and may be located inside or outside
			 the boundaries of an incorporated city. Also included is all land assessed
			 under Section
			 63-1704, Idaho Code.
			 (3-31-22)
07.
Secondary
			 Category 7 - Bare Forestland
. All land and only such land designated by
			 the owner for assessment, appraisal, and taxation under Section
			 63-1703(b), Idaho
			 Code, for the current year's assessment roll. This land must be assessed as
			 bare land with the yield tax option and may be located inside or outside the
			 boundaries of an incorporated city. (3-31-22)
08.
Secondary Category 8
. Not
			 presently used. (3-31-22)
09.
Secondary Category 9
-
Patented Mineral Land
. All
			 land used solely for mines and mining claims and only the part of such land not
			 used for other than mining purposes for the current year's assessment roll.
			 This land may be located inside or outside the boundaries of an incorporated
			 city. See Section
			 63-2801, Idaho Code.
			 (3-31-22)
10.
Secondary
			 Category 10 - Homesite Land
. Rural non-subdivided land being utilized
			 for homesites with secondary categories 1 through 9. Note: This land is always
			 land with improvements located on it since land with no improvements should be
			 in one (1) or more of categories 1 through 9. (3-31-22)
11.
Secondary Category 11 -
			 Recreational Land
. Rural land used in conjunction with recreation but
			 not individual homesites. (3-31-22)
a.
			 Secondary Category 11 - Vacant Recreational Land. Vacant rural land used for
			 recreational purposes but not individual homesites or in a properly recorded
			 subdivision. (3-31-22)
b. Secondary
			 Category 11 - Improved Recreational Land. Rural land with improvements,
			 including exempt improvements, used for recreational purposes on that land but
			 not individual homesites or in a properly recorded subdivision.
			 (3-31-22)