Section 4. Public Property Exempt from Taxation | Article 7. Finance and Revenue | Idaho

Public Property Exempt from Taxation

The property of the United States, except when taxation thereof is authorized by the United States, the state, counties, towns, cities, villages, school districts, and other municipal corporations and public libraries shall be exempt from taxation; provided, however, that unimproved real property owned or held by the department of fish and game may be subject to a fee in lieu of taxes if the fees are authorized by statute but not to exceed the property tax for the property at the time of acquisition by the department of fish and game, unless the tax for that class of property shall have been increased.

Summary: Authorizing the Legislature to impose a fee on Fish & Game land.

Election Date: November 6, 1990

Votes For Ratification: 158740

Votes Against Ratification: 137167

Percent for Ratification: 54%

Percent Against Ratification: 46%

Notes:

Amendment Source: 1990 HJR 14

Effective Date Source:

Public Property Exempt from Taxation

The property of the United States, except when taxation thereof is authorized by the United States, the state, counties, towns, cities, villages, school districts, and other municipal corporations and public libraries shall be exempt from taxation.

Summary: Exempts federal government property from taxation.

Election Date: November 7, 1944

Votes For Ratification: 62583

Votes Against Ratification: 56408

Percent for Ratification: 53%

Percent Against Ratification: 47%

Notes:

Amendment Source: 1943 SJR 4

Effective Date Source:

Public Property Exempt From Taxation

The property of the United states, the state, counties, towns, cities and other municipal corporations and public libraries shall be exempt from taxation.

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