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Sample ID Tax Cases
... Of their parcel, 0.66 acres underlie a public right-of-way and are exempt from taxation, leaving
14.76 subject to assessment. ... "All property within the jurisdiction of this state, not expressly
exempted, is subject to assessment and taxation." IC § 63-601. ...
... Dunn v. Baugh, 95 Idaho 236, 238, 506 P.2d 463, 465 (1973). B. We affirm the district court's
holding that the taxation of Kathy's one-half interest in David's Nevada earnings does not violate
due process. ... Idaho's taxation scheme mirrors that of federal law. ...
... Of their parcel, 0.66 acres underlie a public right-of-way and are exempt from taxation, leaving
14.76 subject to assessment. ... "All property within the jurisdiction of this state, not expressly
exempted, is subject to assessment and taxation." IC § 63-601. ...
... Dunn v. Baugh, 95 Idaho 236, 238, 506 P.2d 463, 465 (1973). B. We affirm the district court's
holding that the taxation of Kathy's one-half interest in David's Nevada earnings does not violate
due process. ... Idaho's taxation scheme mirrors that of federal law. ...
... 5 provides that "[a]ll taxes shall be uniform upon the same class of subjects within the territorial
limits, of the authority levying the tax, and shall be levied and collected under general laws, which
shall prescribe such regulations as shall secure a just valuation for taxation of all ...
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