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State Statutes - Idaho - Title 40 - Chapter 1 - 40-102
Idaho Statutes
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40-102 - DEFINITIONS -- A

(1) "Activities, commercial or industrial." (See "Unzoned commercial or
industrial areas," section 40-122, Idaho Code) (2) "Advertising
business, outdoor." (See "Outdoor advertising business," section 40-116, Idaho
Code)
(3) "Advertising display" means advertising structures and signs.
(4) "Advertising structure(s)" or "structure(s)" or "sign(s)" means any
thing designed, intended or used to advertise or inform. "Advertising
structure" or "sign" does not include:
(a) Official notices issued by any court or public body or officer.
(b) Notices posted by any public officer in performance of a public duty
or by any person in giving legal notice.
(c) Directional, warning or information structures required by or
authorized by law, informational or directional signs regarding telephone
service, emergency telephone signs, buried or underground cable markers
and above cable closures.
(d) An official or public structure erected near a city or county, and
within its territorial or zoning jurisdiction, which contains the name of
the city or county, provided the same is maintained wholly at public
expense. Where a city has been bypassed, but remains within five (5) miles
of an interstate highway or primary freeway, the Idaho transportation
board, in its discretion, may grant the city the right to erect and
maintain a billboard displaying the name of the city at a location not to
exceed one (1) mile from an interchange primarily serving that city.
Billboards erected must be at locations consistent with department
regulations and safety standards.
(5) "Agency," as applied to highway relocation assistance as provided by
chapter 20, title 40, Idaho Code, means any subdivision or entity of state or
local government in the state of Idaho authorized by law to engage in any
highway program or perform any highway project in which the acquisition of
real property may result in the displacement of any person.
(6) "Areas, commercial or industrial, unzoned." (See "Unzoned commercial
or industrial areas," section 40-122, Idaho Code)
(7) "Areas, urban." (See "Urban areas," section 40-122, Idaho Code)
(8) "Automobile graveyard" means any establishment or place of business
which is maintained, used, or operated, for storing, keeping, buying, or
selling wrecked, scrapped, ruined, or dismantled motor vehicles or motor
vehicle parts.
(9) "Average annual net earnings," for the purposes of section 40-2004,
Idaho Code, mean one-half (1/2) of any net earnings of the business or farm
operations, before federal, state and local income taxes, during the two (2)
taxable years immediately preceding the taxable year in which the business or
farm operation moves from the real property acquired for the project, or
during any other period as the agency determines to be more equitable for
establishing the earnings, and includes any compensation paid by the business
or farm operation to the owner, his spouse, or his dependents during the two
(2) year period, or any other period as determined by the agency.
 
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