2005 Idaho Code - 31-905 — RECORDING AND FILING OF DECREE

                                  TITLE  31
                           COUNTIES AND COUNTY LAW
                                  CHAPTER 9
                          RECLAMATION, DRAINAGE AND
                      DROUGHT RELIEF -- COOPERATION WITH
                               FEDERAL AGENCIES
    31-905.  RECORDING AND FILING OF DECREE. When an order is made and entered
by the court approving, modifying, or disapproving the order of the board of
county commissioners canceling or adjusting any taxes heretofore or hereafter
levied, a copy of the order or decree of the court certified by the clerk
shall be recorded in the minutes of the board, and if the court approves or
modifies the order of the board, certified copies of such decree and order of
the court shall also be delivered to the county tax collector and the auditor
for their information and guidance, and proper entries shall be made on the
tax rolls and other records to show the cancelation or adjustment as finally
approved by the court.