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ID S1031
Bill
Status
3/27/2023
Primary Sponsor
Resources and Environment Committee
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AI Summary
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Amends Section 63-602, Idaho Code to clarify that certain water rights and property of irrigation and canal companies are exempt from property taxation without requiring board of county commissioners approval.
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Adds sections 63-602I, 63-602J, 63-602L(1), 63-602M, 63-602N, 63-602R, 63-602S, 63-602U, 63-602V, 63-602W, 63-602Z, 63-602DD(1), 63-602EE, and 63-602OO to the list of exemptions that do not require application or approval by the board of county commissioners.
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Maintains that other exemptions in Idaho Code requiring applications must follow specified processes, with county applications due by April 15 and decisions issued by May 15.
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Declares an emergency and establishes the effective date as July 1, 2023.
Legislative Description
Amends existing law to provide that certain water rights and property of irrigation and canal companies exempt from taxation do not require certain approval.
PROPERTY EXEMPT FROM TAXATION
Last Action
Session Law Chapter 149 Effective: 07/01/2023
3/27/2023