US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-210.  TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS. (1) The assessor
shall give to each tract of land described by metes and bounds a tax number
which shall be recorded with the county recorder without fee. This number
shall be placed on the property roll to indicate the certain piece of land
bearing such number, and entered on the plat record to indicate what tract is
designated by such tax number, and no further description of such land shall
be necessary upon the property roll. Whenever a tract of land which has been
given a tax number is subdivided, the assessor shall give each subdivision a
new tax number, which number, with an accurate description of the tract of
land designated by such new number, shall be included in his list of tax
numbers.
    (2)  In all cases where the description of any tract of land, or any lot
or subdivision of land, or where the description of one (1) or more of the
different parts or parcels thereof, cannot, in the judgment of the assessor,
be made sufficiently certain and accurate for the purposes of assessment, the
assessor shall notify the county recorder thereof, and the county recorder
shall thereupon proceed to have such land platted in the same manner as
provided for in section 50-1314, Idaho Code.