Idaho Statutes Title 63. Revenue and Taxation § 63-602JJ. Property exempt from taxation--Certain property of producer of electricity by means of wind, solar, or geothermal energy--Rate-regulated electric utility companies, rate-regulated affiliated gas companies, and rate-regulated gas companies

(1) Owned, controlled, operated, or managed by an electrical or natural gas association;  a rate-regulated electric utility company;  a producer of electricity by means of wind energy, solar energy, or geothermal energy;  a rate-regulated affiliated gas company;  or a rate-regulated gas company;

(2) Held or used in connection with or to facilitate the generation, transmission, distribution, delivery, or measuring of electric power, natural gas, or electric energy, and all conduits, ducts or other devices, materials, apparatus, or property for containing, holding, or carrying conductors used for the transmission, distribution, and delivery of electric power, natural gas, or electric energy, including construction tools, materials, and supplies;  and

(3) Subject to the taxes on gross earnings of wind, solar, or geothermal energy, the kilowatt hour taxes on rate-regulated electric utility companies, or the taxes on therms of natural gas for rate-regulated affiliated gas companies and rate-regulated gas companies pursuant to chapter 35, title 63, Idaho Code, but not subject to assessment by a county assessor pursuant to section 63-402, Idaho Code.

(4) For purposes of this section and chapter 35, title 63, Idaho Code: