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ID H0257
Bill
Status
3/19/2015
Primary Sponsor
Ways and Means Committee
Click for details
AI Summary
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Amends Idaho Code Section 63-303 to establish separate assessment standards for park model vehicles in property taxation.
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Park model vehicles defined in Idaho Code Section 55-2003(11) shall be assessed using the National Automobile Dealers Association (NADA) standard for recreational vehicles classified as park model homes.
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Manufactured homes other than park model vehicles continue to be assessed as residential housing and entered on property rolls.
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Declared an emergency with retroactive application to January 1, 2015.
Legislative Description
Amends existing law to provide that park model vehicles shall be assessed per the National Automobile Dealers Association standard for recreational vehicles classified as park model homes for property tax purposes.
PROPERTY TAXATION
Last Action
Recommitted to Local Government & Taxation
4/1/2015