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
Universal Citation: ID Admin Code 35.01.03.130
Current through September 2, 2024
Sections 63-109 and 63-315, Idaho Code
Primary categories listed herein are for the purpose of testing values in each county and the Boise School District for equalization by the Tax Commission under Section 63-109, Idaho Code.
01. Definitions. The following definitions apply for the purposes of testing for equalization under Section 63-109, Idaho Code, and reporting under Section 63-509, Idaho Code.
a. Primary categories are used to study the following combinations of secondary categories:
i. Vacant Residential Land: secondary categories 12, 15, 18 and 20;
ii. Improved Residential Property: secondary categories 10, 12, 15, 18, 20, 26, 31, 34, 37, 40, 41, 46, 47, 48, and 50;
iii. Vacant Commercial or Industrial Land: secondary categories 11, 13, 14, 16, 17, 21, and 22;
iv. Improved Commercial or Industrial Property: secondary categories 11, 13, 14, 16, 17, 21, 22, 27, 33, 35, 36, 38, 39, 42, 43, and 51;
v. Manufactured Housing: secondary categories 47 and 65; and
vi. Agricultural Land: secondary categories 1 - 5.
b. Secondary category means the categories established and described in Rules 510, 511, and 512 of these rules.
c. See Conversion Table at https://tax.idaho.gov.
02. Cross Reference. See Rules 509, 510, 511, and 512 of these rules.
Effective July 1, 2024
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