Idaho Code
Idaho Code

Idaho Code § 31-2102 (2026)

Ex officio tax collector and ex officio public administrator. 

✓ current as of May 2026
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Ex officio tax collector and ex officio public administrator. 

(1) The county treasurer is ex officio tax collector with duties relating to the collection of tax revenue as prescribed in title 63, Idaho Code.

(2)  The county treasurer is ex officio public administrator and as such shall administer the estates of decedents who resided in the county at the time of death as prescribed in chapter 1, title 14, Idaho Code.
Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025).
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East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025). · cites it 4× “3 highway districts, I.C. § 40-801; cities, I.C. § 50-235; and irrigation districts, I.”
Idaho Code § 31-2102(1): 1 case
East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025). “3 highway districts, I.C. § 40-801; cities, I.C. § 50-235; and irrigation districts, I.”
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