Constitution · Idaho

Idaho Const. art. VII, § 8

Constitution
Constitution of Idaho
Text as of
October 2026

What does this section say?

The power to tax corporations or corporate property, both real and personal, shall never be relinquished or suspended, and all corporations in this state or doing business therein, shall be subject to taxation for state, county, school, municipal, and other purposes, on real and personal property owned or used by them, and not by this constitution exempted from taxation within the territorial limits of the authority levying the tax.

The text is copied from the official source: legislature.idaho.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

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