f" target="_blank" style="text-decoration-line: underline;"><span style="color: #0066cc;">Opinion</span></a><a href="http://www.isc.idaho.gov/opinions/43712.pdf"><br style="color: #000000;" /></a><a href="https://isc.idaho.gov/opinions/50852summ.pdf" target="_blank"><span style="color: #0066cc;">Summary</span></a></td>
<td style="width: 25%;">I.C. § 63-602G (Supp.2020); I.C. § 63-1404; Homestead Exemption; Property Tax Exemption; Idaho State Tax Commission</td>
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<p>July 