Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.511 - SECONDARY CATEGORIES FOR IMPROVEMENTS - LISTING AND REPORTING

Current through August 31, 2023
Section
				63-509, Idaho Code. County
				assessors will use the following secondary categories to list improved property
				values on the valuation assessment notice under Sections
				63-301 and
				63-308, Idaho Code, and to report
				improved property 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 improvement categories
				to parcels of property put to multiple uses. (3-31-22)
01.
Secondary Category 25 - Common Area
			 Land and Improvements
. Common area land and improvements on that land
			 not included in individual property assessments. (3-31-22)
02.
Secondary Category 26 - Residential
			 Condominiums
. Land and improvements included in individual assessments
			 of condominiums or townhouses and used for residential purposes.
			 (3-31-22)
03.
Secondary
			 Category 27 - Commercial or Industrial Condominiums
. Land and
			 improvements included in individual assessments of condominiums and used for
			 commercial or industrial purposes. (3-31-22)
04.
Secondary Category 30 -
			 Improvements
. Improvements, other than residential, located on secondary
			 category 20. (3-31-22)
05.
Secondary Category 31 - Improvements
. Improvements used for
			 residential purposes and located on secondary category 10. (3-31-22)
06.
Secondary Category 32 -
			 Improvements
. Improvements, other than residential, located on secondary
			 categories 1 through 12 and 15. (3-31-22)
07.
Secondary Category 33 -
			 Improvements
. Improvements used in conjunction with recreation but not
			 associated with homesites and located on secondary category 11.
			 (3-31-22)
08.
Secondary
			 Category 34 - Improvements
. Improvements used for residential purposes
			 and located on secondary category 12. (3-31-22)
09.
Secondary Category 35 -
			 Improvements
. Improvements used for commercial purposes and located on
			 secondary category 13. (3-31-22)
10.
Secondary Category 36 -
			 Improvements
. Improvements used for industrial purposes and located on
			 secondary category 14. (3-31-22)
11.
Secondary Category 37 -
			 Improvements
. Improvements used for residential purposes and located on
			 secondary category 15. (3-31-22)
12.
Secondary Category 38 -
			 Improvements
. Improvements used for commercial purposes and located on
			 secondary category 16. (3-31-22)
13.
Secondary Category 39 -
			 Improvements
. Improvements used for industrial purposes and located on
			 secondary category 17. (3-31-22)
14.
Secondary Category 40 -
			 Improvements
. Improvements located on secondary category 18.
			 (3-31-22)
15.
Secondary
			 Category 41 - Improvements
. Improvements used for residential purposes
			 and located on secondary category 20. (3-31-22)
16.
Secondary Category 42 -
			 Improvements
. Improvements used for commercial purposes and located on
			 secondary category 21. (3-31-22)
17.
Secondary Category 43 -
			 Improvements
. Improvements used for industrial purposes and located on
			 secondary category 22. (3-31-22)
18.
Secondary Category 44
. Not
			 presently used. (3-31-22)
19.
Secondary Category 45 - Utility System Land and Improvements
.
			 Locally assessed land and improvements used as utility systems and not under
			 the jurisdiction of the Tax Commission for appraisal. (3-31-22)
20.
Secondary Category 46 -
			 Manufactured Housing
. Structures transportable in one (1) or more
			 sections, built on a permanent chassis, for use with or without permanent
			 foundation located on land under the same ownership as the manufactured home
			 but assessed separate from the land. Include any manufactured home located on
			 land under the same ownership as the manufactured home on which a statement of
			 intent to declare as real property has been filed but becomes effective the
			 following year. (3-31-22)
21.
Secondary Category 47 - Improvements to Manufactured Housing
.
			 Additions not typically moved with manufactured housing. (3-31-22)
22.
Secondary Category 48 -
			 Manufactured Housing
. Manufactured housing permanently affixed to land
			 under the same ownership as the manufactured home and on which a statement of
			 intent to declare as real property has been filed and has become effective.
			 (3-31-22)
23.
Secondary
			 Category 49 - Manufactured Housing
. Manufactured housing permanently
			 affixed to leased land and on which a statement of intent to declare as real
			 property has been filed and has become effective. (3-31-22)
24.
Secondary Category 50
-
Residential Improvements on Leased Land
. Improvements used for
			 residential purposes and located on leased land, including railroad
			 rights-of-way under separate ownership, exempt land, or any other land under
			 different ownership than the improvements. (3-31-22)
25.
Secondary Category 51
-
Commercial or Industrial Improvements on Leased Land
. Improvements
			 used for commercial or industrial purposes and located on leased land,
			 including railroad rights-of-way under separate ownership, exempt land, or any
			 other land under different ownership than the improvements. (3-31-22)
26.
Secondary Category 57 - Equities in
			 Land With Improvements Purchased From the State
. Land with the
			 improvements on that land that are purchased from the state under contract.
			 (3-31-22)
27.
Secondary
			 Category 60
. Not presently used. (3-31-22)
28.
Secondary Category 61
. Not
			 presently used. (3-31-22)
29.
Secondary Category 62
. Not presently used. (3-31-22)
30.
Secondary Category 65 -
			 Manufactured Housing
. Manufactured housing not designated real property
			 and located on exempt, rented or leased land under separate ownership. Include
			 any manufactured home located on exempt, rented or leased land on which a
			 statement of intent to declare as real property has been filed but becomes
			 effective the following year. (3-31-22)
31.
Secondary Category 69 -
			 Recreational Vehicles
. Unlicensed recreational vehicles.
			 (3-31-22)
32.
Secondary
			 Category 81 - Exempt Improvements
. Category 81 is for county use to keep
			 an inventory of exempt improvements. (3-31-22)
33.
Cross Reference.
For
			 descriptions of secondary categories used to list land values, see Rule
			 510 of these rules, or used to list
			 property values other than that for land or improvements, see Rule
			 512 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)