Idaho Code

Idaho Code § 63-209 (2026)

Assessor’s plat record.

✓ current as of May 2026

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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.

Notes of Decisions

Cited in 1 case, 1964–1964 · leading case: Boise Cmty. Hotel, Inc. v. Bd. of Equalization, 391 P.2d 840 (Idaho 1964).

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Boise Cmty. Hotel, Inc. v. Bd. of Equalization, 391 P.2d 840 (Idaho 1964). · cites it 2× “Idaho Code § 63-209 authorizes an assessor to demand such information and provides that if the information is not given, “the assessor may list and assess such property according to his best judgment and information.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.