|
Land |
Structures (also referred to as Improvements) |
|
**1 |
Irrigated Agricultural Land (vacant) |
27 |
Commercial Condominiums |
|
**2 |
Irrigated Grazing Land |
30 |
Residential Structures (improvements) other than the dwelling |
|
**3 |
Non-Irrigated Agricultural Land (vacant) |
31 |
Dwelling (improvement) on Rural Land over 5 acres |
|
**4 |
Irrigated Meadow |
32 |
Residential Structures (improvements) other than the dwelling on rural land over 5 acres |
|
**5 |
Dry Grazing Land |
34 |
Dwelling (improvement) on Rural Land under 5 acres |
|
10 |
Rural Home Site |
35 |
Commercial Structure (improvement) |
|
11 |
Recreational Site |
36 |
Industrial (improvement) on Rural Industrial Land |
|
12 |
Rural Residential Land not in a Subdivision (1 acre or Less) |
37 |
Dwelling (improvement) in a Rural Subdivision |
|
12A |
Rural Residential Land not in a Subdivision (over 1 acre) |
38 |
Commercial Structure in Rural Commercial Subdivision |
|
13 |
Rural Commercial Land not in a Subdivision |
39 |
Industrial Structure in Rural Industrial Subdivision |
|
14 |
Rural Industrial Land not in a Subdivision |
40 |
Structures on Transitional Land |
|
15 |
Rural Residential Subdivision (1 acre or Less) |
41 |
Dwelling (improvement) in City Limits |
|
15A |
Rural Residential Subdivision (more than 1 acre) |
42 |
Commercial Structure (improvement) inside city limits |
|
16 |
Rural Commercial Subdivision |
43 |
Industrial Structure (improvement) inside city limits |
|
17 |
Rural Industrial Subdivision |
44 |
Taxable Structure on Exempt Land |
|
18 |
Transitional Land (not compatible with any other category) |
46 |
Manufactured / Mobile Home on land with the same owner |
|
19 |
Waste (such as a road, ditch, or a canal) |
47 |
Additions to Manufactured housing |
|
20 |
Residential Land (1 acre or less) |
54 |
Residential Structures (improvements) other than the dwelling on Rural land under 5 acres |
|
20A |
Residential Land (over 1 acre) |
65 |
MFG / Mobile home on Rented or Exempt Land |
|
21 |
Commercial Land in City Limits |
67 |
Operating Property |
|
22 |
Industrial Land in City Limits |
70 |
Mineral Rights Reservoir |
|
23 |
Gravel Pit |
77 |
Structures (improvements) other than the dwelling in a Rural Subdivision |
|
24 |
Exempt Land |
81 |
Exempt Structure application required (see Idaho Code 63-602B & 63-602C) |
|
25 |
Common Areas |
90 |
Other Manufactured / Mobile Home Structures |
|
26 |
Residential Condominiums |
|
|