... 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. ...