Idaho Code § 63-602JJ

Property exempt from taxation -- Certain operating property of producer of electricity by means of wind energy or by means of geothermal energy.
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The following property is exempt from taxation: (i) operating property of producers of electricity by means of wind energy exclusively used to produce electricity by means of wind energy on which the tax on gross wind energy earnings will be paid; and (ii) operating property of producers of electricity by means of geothermal energy exclusively used to produce electricity by means of geothermal energy on which the tax on gross geothermal energy earnings will be paid.

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