Idaho Code
Idaho Code

Idaho Code § 63-307 (2026)

Ownership identification. 

✓ current as of May 2026
Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

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 that is admissible at trial in a civil action. Evidence of ownership admissible in a civil action includes but is not limited to a policy of title insurance or title commitment issued by a duly qualified title insurance company licensed in the state of Idaho.

(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."
Notes of Decisions
Cited in 2 cases, 1973–2017 · leading case: In re Colafranceschi, 577 B.R. 817 (Bankr. D. Idaho 2017).
Sort: Relevance Newest Treatment
In re Colafranceschi, 577 B.R. 817 (Bankr. D. Idaho 2017). · cites it 6× “Idaho Code § 63-307 requires assessors to ascertain the current ownership of land from documents recorded in the county recorder’s office or from evidence of ownership furnished to the assessor.”
Franden v. Jonasson, 520 P.2d 247 (Idaho 1973). · cites it 2× “Appellant’s action was founded on the theory that the defendants-respondents Jonasson and King (the treasurer and assessor of Ada County, respectively) violated I.C. § 63-307 in failing to assess taxes on each of the portions of said Block 120.”
— Idaho Code § 63-307(1) — 1 case
In re Colafranceschi, 577 B.R. 817 (Bankr. D. Idaho 2017). “Idaho Code § 63-307 requires assessors to ascertain the current ownership of land from documents recorded in the county recorder’s office or from evidence of ownership furnished to the assessor.”
— Idaho Code § 63-307(4) — 1 case
In re Colafranceschi, 577 B.R. 817 (Bankr. D. Idaho 2017). “Idaho Code § 63-307 requires assessors to ascertain the current ownership of land from documents recorded in the county recorder’s office or from evidence of ownership furnished to the assessor.”
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.