Idaho State Statutes - Idaho Attorney Directory

(1) All
transient personal property shall be listed by the owner and shall show the
quantity, name, model, serial number, if any, year of manufacture, date of
purchase, cost, whether new or used and other identifying information required
by the county assessor. The list of transient personal property shall identify
the owner of the property and shall be filed with the home county assessor on
or before the first day of November of each year. The owner of transient
personal property may elect to treat as his home county that county in which
he maintains his residence or usual place of business or in which the
transient personal property is usually kept. The report shall be made on forms
prescribed by the state tax commission and shall identify periods of thirty
(30) days or more during which the personal property is located in a county,
specifying the location of the transient personal property for each month of
the current calendar year with a projection of the location for the remaining
months of November and December.
(2) The county assessor of the home county or the receiving county of the
listing shall file within ten (10) days with the county assessor of all
counties identified on the report a copy of the report. Each county so
identified shall then place a prorated assessment on such personal property on
the subsequent or missed property roll only for the length of time that the
personal property was located in their county.
(3) In the event that any transient personal property has been or will be
taxed for the current year in another state, the property shall be taxed for
only that portion of the year that the transient personal property is kept and
does remain in the state of Idaho.
(4) The provisions of this section shall not apply to transient personal
property in transit through this state, or to transient personal property sold
by the owner thereof in the home county upon which the taxes for the full year
have been paid or secured, which said transient personal property is kept,
moved, transported, shipped or hauled into and remaining in another county,
and there kept or remaining either for the purpose of use or sale within the
current year.

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