US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-307.  OWNERSHIP IDENTIFICATION. (1) The assessor shall ascertain the
current ownership of land from documents recorded in the county recorder's
office and/or from  evidence of ownership furnished to the assessor which is
admissible at trial in a civil action pursuant to section 54-103, Idaho Code.
    (2)  Whenever any person is the owner of, or has contracted to purchase,
either an undivided or defined portion of any real property assessed as a
whole, such owner or purchaser, upon producing his deed, contract or other
muniment of title, to the assessor at any time before the assessor has
completed the assessment for that year, may have such assessment changed and
corrected accordingly.
    (3)  No mistake in the name of the owner or failure to designate such
owner shall in any manner affect the validity of the assessment or tax lien.
    (4)  If the ownership of any property is not known, such property must be
assessed in the name of "unknown owner."