Idaho State Statutes - Idaho Attorney Directory

(1) The assessor shall assess all personal property and all improvements to
real property except as otherwise provided in section 63-317, Idaho Code,
which have been completed or discovered between the fourth Monday of June and
the fourth Monday of November and which were not included on the property roll
delivered on the fourth Monday of June, and shall enter such assessments on
the subsequent property roll to be delivered to the clerk of the board on the
fourth Monday of November of the current year.
(2) If other real or personal property is discovered and assessed between
the fourth Monday of November and December 31st, it shall be assessed and
entered on the missed property roll to be delivered to the clerk of the board
on the first Monday of January of the following year.
(3) Personal property coming into the state from without the state after
the first day of January shall be assessed as of the date of its entry into
the state as follows; if before the first day of April, for its full market
value for assessment purposes; if on the first day of April and before the
first day of July, for three-fourths (3/4) of its full market value for
assessment purposes; if on the first day of July and before the first day of
October, for one-half (1/2) of its full market value for assessment purposes;
and if on the first day of October and on or before the thirty-first day of
December, for one-fourth (1/4) of its full market value for assessment
purposes, and the taxes so levied thereupon shall be a first and prior lien on
such property from the date of its entry into the state so assessed, and upon
all other personal or real property, belonging to the same owner, and no
personal property of any kind shall be exempt from such lien.

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