Statutes > Idaho Statutes > TITLE 63 REVENUE AND TAXATION > CHAPTER 2 DEFINITIONS -- GENERAL PROVISIONS > 63-204 CLASSES OF PROPERTY.

63-204 CLASSES OF PROPERTY.

TITLE 63

REVENUE AND TAXATION

CHAPTER 2

DEFINITIONS -- GENERAL PROVISIONS

63-204. Classes of property. For the purpose of assessment and property taxation, all property within the jurisdiction of this state is hereby classified as follows:

Class 1. Real Property,

Class 2. Personal Property, and

Class 3. Operating Property.