Idaho Code § 58-320

This is the official text of Idaho Code § 58-320, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.

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58-320 LANDS EXEMPT FROM TAXATION.

Official statutory text

58-320. Lands exempt from taxation. All lands heretofore sold under the provisions of this chapter shall be exempt from taxation for and during the period of time in which the title to said land is vested in the state of Idaho, but the value of the interest therein of the purchaser shall be taxed, which interest shall be assessed for purposes of taxation as other property is assessed and the improvements thereon shall also be taxed. Provided, however, in the case of state land hereafter sold under contract, such land shall be assessed at its full cash value as other property is assessed.

History:

[(58-320) 1905, p. 131, sec. 25; reen. R.C. & C.L., sec. 1586; C.S., sec. 2920; I.C.A., sec. 56-320; am. 1941, ch. 84, sec. 1, p. 158; am. 1947, ch. 157, sec. 2, p. 407.]

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.