Idaho Code § 31-303

This is the official text of Idaho Code § 31-303, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.

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31-303 TAX COLLECTOR'S RECORDS.

Official statutory text

31-303. Tax collector's records. The county tax collector of the divided county shall immediately, after the passage and approval of this chapter, proceed to make and certify to a transcript of so much of the tax rolls of his office as show taxes levied and assessed against persons, firms, associations, corporations, real and personal property in the territory included in the newly-created county, and unpaid at the time this chapter goes into effect, and as soon as such transcript is completed, the same shall be delivered to the tax collector of the newly-created county and become thenceforth the property of such newly-created county and the official record thereof, with the same force and effect as the original tax roll, and shall be authority for the tax collector of the newly-created county to collect such unpaid taxes, both real and personal, in any manner authorized by law.

History:

[(31-303) 1913, ch. 19, sec. 3, p. 89; reen. C.L. 145:3; C.S., sec. 3758; I.C.A., sec. 30-303.]

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.