63-306. LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY. (1) All property required to be listed and assessed under the provisions of this title shall be listed by the owner or his agent, except as hereinafter provided:
(a) The property of a minor shall be listed by his guardian, or by the person having such property in charge.
(b) The property of a person determined by a court to be legally incompetent, by the person having charge of such property.
(c) The property of a person for whose benefit it is held in trust, by the trustee.
(d) The property of a deceased person, by the executor or administrator.
(e) The property of a person or corporation whose assets are in the hands of a receiver, by the receiver or his agent.
(f) The property of a corporation, by the president, secretary, treasurer or other proper agent or officer.
(g) The property of a firm, partnership, limited liability company, association or company, or other such entities as recognized by the state of Idaho, by a partner, member or agent.
(h) Property in litigation in possession of a receiver, or of any county officer, or officer of a court, by the custodian thereof.
(2) Whenever property is listed to any person in a representative capacity, his representative designation must be added to his name, and such property must be entered upon the property roll separate and apart from any individual property of such person.
History:
[63-306 added 1996, ch. 98, sec. 4, p. 329.]
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