63-209 — ASSESSOR'S PLAT RECORD
Code Resources
Idaho Resources
Idaho Website
Idaho Governor
Idaho Legislature
Idaho Courts
Search this Code
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
TITLE 63
REVENUE AND TAXATION
CHAPTER 2
DEFINITIONS -- GENERAL PROVISIONS
63-209. ASSESSOR'S PLAT RECORD. The assessor must have prepared a full,
accurate and complete plat record of all parcels of real property within his
county. Township, range and section lands shall be platted thereon in such
manner as to correspond with the technical description of such lands as
described by the government survey thereof. Subdivision, townsite, and metes
and bounds lands shall be platted thereon according to the official record
thereof. The plats shall be prepared pursuant to rules promulgated by the
state tax commission which shall establish scales and other criteria. All
parcels of real property shall be numbered pursuant to a uniform numbering
system to be established by the state tax commission and such parcel numbers
shall be used as one (1) means of identifying such parcels. Such numbers shall
be used on all records in county offices and shall appear on valuation
assessment and tax notices. All necessary and reasonable expense incurred by
the assessor in complying with the provisions of this section shall be a legal
claim against the county.