Presentation - Property Tax Rules Committee - Idaho Association Of County Assessors 105th Annual Conference Page 16

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RULE 645 - LAND ACTIVELY DEVOTED TO AGRICULTURE - DEFINED 

(SECTION 63-604, IDAHO CODE)
Makes Rule 645 conform to I. C. §63-602(3)(b)in
respect to small ( 5 acres or less) ag parcels
Rule 645 previously required that the use of the land
and the $1,000 income received in the prior year be
certified with the assessor by March 15
This March 15 date is being changed to conform with
Code Section 63-602(3)(b) which requires
applications to be submitted by April 15
16

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