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State Statutes - Idaho - Title 70 - Chapter 21 - 70-2110
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70-2110 - TAXATION
To the extent permitted by the constitution, the
property acquired by any port district pursuant to this act is exempt from
taxation, except that during any period that such property is leased by a port
district under a lease, or title thereto is retained by a port district under
an installment purchase contract, taxes shall be payable to the same extent as
if it were owned by such lessee or installment purchaser and such taxes shall
be paid by such lessee or installment purchaser.
 
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