Authority & Powers of the Idaho County Commissioner

Understanding the delegated and enumerated powers granted to county commissioners under Idaho law, and the critical constitutional limits on those powers.

Last updated: April 2, 2026 · By Jeff A. Pierson

Enumerated Powers Under Idaho Code Title 31

County commissioners operate under a fundamental legal principle: they possess only those powers that the Idaho Constitution and the Idaho Legislature have granted to them, expressly or by necessary implication. Unlike state government, which retains all powers not delegated to the federal government, a county is a subdivision of the state. This principle is known as "Dillon's Rule," and the Idaho Supreme Court has described it as the prevailing view in Idaho for municipal corporations.^[1] Idaho law also includes a constitutional grant of local police power: Article XII, section 2 allows any county to make and enforce, within its limits, local police, sanitary and other regulations that are not in conflict with its charter or with the general laws.

The primary source of county authority is Idaho Code Title 31, which sets out the powers and duties of county commissioners, especially chapter 8 (section 31-801 and following). These are not suggested authorities or advisory guidelines; they are the boundary of legal action. If a power is not found in the Constitution or in the Idaho Code, expressly or by necessary implication, commissioners should treat it as one the board does not have, regardless of how reasonable, efficient, or popular the proposed action might be.

Idaho Code 31-801 states the foundational grant: the boards of county commissioners "shall have jurisdiction and power, under such limitations and restrictions as are prescribed by law." Idaho Code 31-602 adds that the county's powers can only be exercised by the board of county commissioners, or by agents and officers acting under its authority or the authority of law.^[2] Idaho Code 31-604 lists the county's corporate powers, including the power to sue and be sued, to purchase and hold lands, to contract, to make orders for the disposition of its property, and to levy and collect taxes authorized by law. The sections that follow in chapter 8 list the board's specific powers and duties, and they must be read together with the limits the law imposes.

The enumerated powers include, but are not limited to:

• Taxation authority: Levy property taxes within statutory limits and adopt budgets (Idaho Code §§ 31-811, 31-1601 to 31-1611, 63-802)^[3]
• Bonding and indebtedness: Incur debt only within constitutional limits, which require two-thirds voter approval for debt beyond the year's income and revenue (Idaho Constitution, Article VIII, section 3)^[4]
• Land use authority: Adopt comprehensive plans, zoning ordinances, and subdivision regulations (Idaho Code Title 67, Ch. 65)^[5]
• Road and bridge maintenance: Establish, maintain, and improve county roads and bridges (Idaho Code § 31-805)
• Building and facilities: Acquire, construct, and maintain county buildings and facilities (Idaho Code §§ 31-807, 31-1001 and following)
• Contract authority: Enter into contracts necessary for county operations, subject to public bidding requirements (Idaho Code §§ 67-2805, 67-2806)
• Ordinance power: Adopt ordinances on subjects authorized by statute (Idaho Code § 31-714)^[6]
• Fee authority: Charge fees for county services as authorized by statute (Idaho Code § 31-870)
• Intergovernmental agreements: Exercise powers jointly with other public agencies (Idaho Code §§ 67-2326 to 67-2333, the Joint Exercise of Powers Act)

The critical insight is this: each of these powers is a delegation from the state legislature, not an inherent county right. The Legislature granted these powers to counties as a matter of policy convenience and local control, but the Legislature retains the authority to modify, restrict, or revoke any of them. Commissioners who forget this distinction often find themselves exceeding their authority.

The Power to Tax: Property Tax Authority & Constraints

Of all county powers, the power to tax is simultaneously the most important, the most regulated, and the most dangerous to property rights. Counties may levy only the taxes the law authorizes (Idaho Code 31-604(5) and 31-811). Counties cannot, for example, levy a sales tax, an income tax, a business license tax, or a transaction tax on their own initiative, however reasonable or revenue-generating, because the Legislature has not delegated that authority to the board.^[7]

The principal tax county commissioners levy is the ad valorem property tax. The board levies the tax annually on the taxable property of the county, not exceeding the amount authorized by law (Idaho Code 31-811), within the budget limit in Idaho Code 63-802. This power comes with substantial constraints.

Property Tax Levy Mechanics

Each year, county commissioners adopt a budget that must be supported by anticipated revenue. The revenue side of the budget consists of non-property-tax revenue, available balances, and the property tax the commissioners authorize (Idaho Code 31-1605). However, commissioners cannot arbitrarily increase property tax revenue year to year. Idaho Code 63-802 limits the dollar amount of property tax revenue a taxing district may certify for its annual budget, and it is commonly called the "3% limit," though the formula contains several additions and exceptions.

The rule is this: a taxing district's property tax budget may not exceed the highest dollar amount of property taxes it certified for its annual budget in any one of the three tax years preceding the current tax year, increased by a growth factor not exceeding three percent (3%), plus the amount calculated from new construction and annexation as described in the statute (Idaho Code 63-802(1)(a)).^[8] The total increase calculated under that formula must not exceed eight percent (8%), except for certain items listed in the statute. The limit applies to the dollar amount of property tax revenue in the budget, and it does not apply to nonproperty tax revenue. The main additions and exceptions are:

• New construction: The preliminary levy rate is multiplied by the value on the new construction roll, and the result is added to the allowed amount. This addition counts toward the eight percent (8%) total cap on the formula increase, and the statute treats it separately from the 3% growth factor.
• Annexation: The preliminary levy rate is likewise multiplied by ninety percent (90%) of the value of annexation during the previous calendar year, and the result is added, again within the eight percent (8%) total.
• Voter-approved increases: Voters may approve a budget increase beyond the limit. Under Idaho Code 63-802(3), a levy above the limit requires approval by a majority of the district's electors voting at an election, and that approval lasts for no more than two years. Under 63-802(1)(h), an increase that becomes part of the permanent base budget requires approval of sixty-six and two-thirds percent (66 2/3%) or more of the voters voting on the question. Levies for voter-approved bonds and certain other levies listed in 63-802(4) are not counted in the property tax budget.
• Dollars, not rates: The limit applies to the dollar amount of property tax revenue certified for the budget, not to the tax rate. When assessed values rise, the levy rate generally falls so that the dollar amount stays within the limit. A district that budgets less than its maximum increase may, under the conditions in 63-802(1)(e) and (f), be able to recover the forgone increase later, after notice, a public hearing and a resolution.

Assessed Value as a Policy Tool

Commissioners should understand how assessed value is set. In Idaho, the county assessor is a separately elected official (Idaho Constitution, Article XVIII, section 6), not an employee of the board. The assessor assesses property at market value for assessment purposes as of January 1 of the year the taxes are levied (Idaho Code 63-205, 63-201), and the board sits as the board of equalization on appeals. The board sets the assessor's budget with the rest of the county budget, but it does not direct individual valuations. "Market value" is an estimate, not a fact, and two professional appraisers can reach different conclusions about the same property.

Because the budget limit is stated in dollars, a rise in assessed values does not by itself allow a larger budget. Property owners who think a valuation is wrong have a right to appeal to the county board of equalization (Idaho Code 63-501 and 63-501A), and commissioners who sit on that board should make sure its process is open and fair:

• More frequent reappraisals, bringing assessed values closer to current market values in rising markets
• Reduced assessment protest procedures that discourage appeals by property owners
• More aggressive interpretation of what constitutes "market value" for unique or non-standard properties
• Capitalizing on market upswings to move assessed values up quickly, then resisting downward adjustments in downturns

The Idaho Constitution, Article VII, section 2 requires the legislature to levy a tax by valuation so that every person or corporation pays in proportion to the value of the property, and section 5 requires that all taxes be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.^[9] This sounds protective, but its practical force depends on how "value" is determined. If every property in a class were assessed at the same proportion of market value, uniformity would be satisfied even though the proportion might not be 100%. Idaho law, however, requires assessment at market value (Idaho Code 63-205), and the State Tax Commission certifies to the board whether the county's properties have been appraised uniformly, which is a condition of the homestead exemption (Idaho Code 63-602G(2)(b)), and also equalizes assessments among counties by category of property (Idaho Code 63-109).

The Limits of Tax Authority

Counties may not create new taxes without statutory authorization. Nor may they impose taxes disguised as "fees" when the charge is in substance a tax.^[10] Where the Legislature has allowed fees to mitigate the effects of growth, it has set the rules: the Idaho Development Impact Fee Act (Idaho Code Title 67, chapter 82) allows impact fees only under its standards and requires that fees be proportionate to the cost of the public facilities that growth requires (Idaho Code 67-8202). A charge that does not meet the statute's standards, or that is not authorized, risks being challenged in court.

Land Use and Planning Authority

Idaho Code Title 67, Chapter 65, known as the Local Land Use Planning Act (LLUPA), delegates to counties extensive authority over land use. This includes the power to adopt comprehensive plans, zoning ordinances, subdivision regulations, and development standards. This authority has grown substantially since its creation in 1975, and today counties exercise remarkable control over what property owners may do with their own land.

The statutory delegation is broad: counties may adopt zoning ordinances that divide the county into districts with different permitted uses, density requirements, setback minimums, and design standards (Idaho Code 67-6511). Counties may require subdivision approval before land can be divided and sold, under a subdivision ordinance (Idaho Code 67-6513). Counties may also impose fees to mitigate the effects of development, but those fees must comply with the Idaho Development Impact Fee Act (Idaho Code Title 67, chapter 82), and a denial of a subdivision permit or approval with conditions unacceptable to the landowner may be subject to the regulatory taking analysis in Idaho Code 67-8003.^[11]

Comprehensive Planning Requirements

Under Idaho Code 67-6503, every city and county must exercise the powers conferred by the Local Land Use Planning Act, and Idaho Code 67-6508 directs the planning or planning and zoning commission to conduct a comprehensive planning process to prepare, implement, review and update a comprehensive plan that covers all land within the jurisdiction of the governing board. The statute directs that zoning districts be established in accordance with the policies set forth in the adopted comprehensive plan (Idaho Code 67-6511). A comprehensive plan has real practical effect because:

• It establishes policy principles that the zoning ordinance is required to follow (Idaho Code 67-6511)
• It becomes part of the record against which a decision that departs from it may be challenged
• It must address property rights, including an analysis of whether land use policies, restrictions, conditions and fees could violate private property rights or reduce property values (Idaho Code 67-6508(a))
• It can be changed only through the notice and hearing procedures the Act requires, so changes take time

The planning process typically includes public hearings, planning commission review, and county commission adoption. The topics a comprehensive plan must address are set out in Idaho Code 67-6508 and include property rights, population, school facilities, economic development, land use, natural resources, hazardous areas, public services, transportation, recreation, housing and others, so the plan can range across a wide area of county life.

Zoning Ordinances and Use Restrictions

Under the delegated authority of Title 67, Chapter 65 (Idaho Code 67-6511), counties adopt zoning ordinances that specify what uses are permitted in each zone, at what density, and subject to what conditions. A typical county zoning ordinance might specify that agricultural land may not be developed for residential use without a conditional use permit, or that commercial development in certain zones requires a planned unit development process with public review.

Zoning ordinances can be extraordinarily detailed. Some Idaho county zoning codes exceed 100 pages and include detailed design standards, landscaping requirements, parking ratios, sign regulations, and building setback requirements. All of this authority comes from the delegation in Title 67, Chapter 65.

The critical issue is this: zoning ordinances restrict what a property owner may do with his or her own land. If the comprehensive plan and zoning ordinance designate your 40-acre parcel as "agricultural" with a minimum density of one dwelling per 40 acres, you cannot subdivide it for residential development, no matter that an adjacent county allows such development, and no matter that the market demand for residential lots is high. Your property rights have been constrained by county policy.

Constitutional Tension: LLUPA vs. Idaho Constitutional Property Rights

Subdivision Regulations and Plat Requirements

Counties may require that land be subdivided only in accordance with county subdivision regulations. Before land can be divided and sold separately, the subdivider must typically obtain county approval of a plat (map) showing the divisions. Subdivision regulations can impose substantial requirements:

• Dedication of land for roads, schools, or parks (or payment of fees in lieu of dedication)
• Installation of utilities (water, sewer, electricity, broadband)
• Right-of-way improvements and traffic control
• Environmental review and mitigation
• Bonding and phasing requirements

These requirements can substantially increase the cost of developing land, and in some cases make development economically infeasible. Again, this authority is delegated by the Legislature, but it has real effect on property owners' ability to develop.

The Ordinance Power: What Counties Can and Cannot Regulate

Idaho Code 31-714 provides that the board of county commissioners may pass all ordinances and rules and make all regulations, not repugnant to law, necessary for carrying into effect or discharging the powers and duties conferred by the laws of Idaho, and such as are necessary or proper to provide for the safety, promote the health and prosperity, improve the morals, peace and good order, comfort and convenience of the county and its inhabitants, and for the protection of property in the county.^[6] The board may enforce obedience with fines or penalties, including infraction penalties, but the punishment of any offense may not exceed a fine of $1,000 or imprisonment of six months, or both. The power is broad in its language, but it is limited by the words "not repugnant to law": a county ordinance cannot conflict with state law.

Subject Matter Limitations

The ordinance power is limited to what Idaho Code 31-714 describes: ordinances and rules necessary to carry out the powers and duties the laws of Idaho confer, and those necessary or proper for the safety, health, prosperity, peace, good order, comfort and convenience of the county and for the protection of property, always "not repugnant to law." This excludes ordinances that conflict with state law or that regulate matters the legislature has addressed or reserved. For example, a county cannot pass an ordinance regulating the practice of law or establishing professional licensing requirements beyond what state law permits, and it cannot contradict state law on a subject the legislature has addressed.

Some subjects are plainly of local concern (for example, county roads, county building standards, and the county's own operations), while others are matters of statewide regulation (for example, professional licensing and banking). Counties cannot regulate statewide matters by ordinance in conflict with state law.

Contrast with City Ordinance Authority

Cities in Idaho have a parallel ordinance power. Idaho Code 50-302 directs cities to make ordinances, bylaws, rules, regulations and resolutions not inconsistent with the laws of Idaho as may be expedient to maintain the peace, good government and welfare of the corporation and its trade, commerce and industry, with the same maximum penalty of a $1,000 fine or six months in jail, or both.^[13] Both cities and counties also draw on Article XII, section 2 of the Constitution. Whether one has more latitude than the other on a particular subject depends on the specific statutes involved.

In practical terms, the safest course for a county is the same as for a city: identify the statute or constitutional provision that authorizes the ordinance, and make sure it does not conflict with state law.

What Counties Can Regulate by Ordinance

Counties can typically regulate, by ordinance:

• County property, buildings, and internal operations
• County roads and access to county facilities
• Management of county forests and public lands (subject to state and federal law)
• County procurement and contracting procedures
• County records and public meetings procedures
• Fees for county services (within limits)
• Land use and development (under the delegated authority of Title 67, Ch. 65)
• Local nuisances that are genuinely county concerns

What Counties CANNOT Regulate by Ordinance

Counties cannot, by ordinance:

• Create or regulate professions or occupations (this is statewide licensing authority)
• Regulate conduct that is primarily a state or federal concern (motor vehicle safety, firearms regulation at the state level)
• Impose taxes not authorized by statute (taxes must be directly authorized; ordinances cannot create new taxes)
• Regulate subjects that state law has fully preempted or expressly prohibited
• Delegate non-delegable duties or improperly restrict state authority

A county ordinance that exceeds this authority is ultra vires: beyond the power of the county, and can be invalidated by a court.

Contract Authority and Public Works

County commissioners have broad authority to enter into contracts necessary for county operations. This includes contracts for supplies, services, professional services, construction, consulting, and intergovernmental agreements. However, this authority is constrained by several important procedural requirements designed to ensure transparency and fair competition.

Public Works Bidding Requirements

Idaho Code 67-2805 sets the procurement procedures for public works construction by a political subdivision, based on the value of the project. Construction valued at or above $100,000 but not more than $250,000 requires written solicitations to no fewer than three owner-designated licensed public works contractors, with a reasonable time to respond of not less than three business days except in an emergency, and award to the lowest responsive bid. Construction valued above $250,000 must be purchased by competitive sealed bids under either a Category A (open to any licensed contractor) or Category B (prequalified bidders) procedure, with published notice and a public opening of bids.^[14] Construction valued below $100,000 is excluded from the chapter's procurement requirements but must be guided by the best interests of the political subdivision as determined by the governing board (Idaho Code 67-2803(2)). Dollar thresholds are set by statute and may change, so commissioners should read the current text of the statute before relying on them.

The purpose of competitive bidding is to ensure that public money is spent efficiently and that contracts are not awarded based on favoritism or political relationships. Commissioners who bypass bidding requirements, or who establish specifications so narrow that only one contractor can bid, violate this statute.

Exceptions to bidding include:

• Construction valued below $100,000, guided by the board's judgment of the political subdivision's best interests (Idaho Code 67-2803(2))
• Emergency expenditures, after the governing board declares an emergency on the grounds the statute lists, and sole source expenditures, after the board declares there is only one vendor (Idaho Code 67-2808)
• Construction or repair work a political subdivision performs on its own facilities (Idaho Code 67-2804(2))
• Costs of participation in a joint powers agreement with other units of government (Idaho Code 67-2803(7))
• Procurement of personal or professional services performed by an independent contractor (Idaho Code 67-2803(4)), subject to other statutes such as Idaho Code 67-2320

Professional Services Contracts

Professional services, including legal, engineering, consulting, architectural, and design services, are excluded from the bidding chapter when performed by an independent contractor (Idaho Code 67-2803(4)). For professional engineering, architectural, construction management, and professional land surveying services (and the related design professions the statute names), Idaho Code 67-2320 makes it state policy that selection be based on qualifications and demonstrated competence, and for projects where the professional fee is expected to exceed $50,000 it requires a request for qualifications with published criteria and a scoring and ranking process.^[15]

Even where bidding does not apply, selection should be transparent and based on stated criteria. Commissioners who simply hire a friend's consulting firm without any process may face complaints and, depending on the facts, conflict of interest problems under Idaho Code 31-807A, which provides that no member of the board may be interested, directly or indirectly, in any contract made by the board or other person on behalf of the county for the erection of public buildings, the opening or improvement of roads, the building of bridges, or other purposes unless otherwise authorized by law.

Intergovernmental Agreements

The Joint Exercise of Powers Act (Idaho Code 67-2326 and following) allows a public agency, which the Act defines to include counties, to exercise any power, privilege or authority it holds jointly with another public agency of the state, but never beyond the limits of that power (Idaho Code 67-2327 and 67-2328).^[16]

Intergovernmental agreements are useful for counties and cities that wish to jointly manage a facility (e.g., a shared animal shelter or emergency dispatch center), or coordinate planning (e.g., a regional comprehensive plan). These agreements should be in writing, approved by all parties, and clearly specify which entity is responsible for which functions and how costs are shared.

Transparency and Public Records Requirements

County contracts are generally public records under the Idaho Public Records Act (Idaho Code Title 74, chapter 1), subject to exemptions the statute lists. The board must act on contracts in a meeting that complies with the Idaho open meeting law (Idaho Code Title 74, chapter 2). A decision made in a meeting that does not comply may be void (Idaho Code 74-208).

What Commissioners CANNOT Do: Ultra Vires Acts

An ultra vires act is an act that exceeds the authority granted by law. County commissioners regularly face pressure to act in ways that feel necessary, reasonable, or even urgent, but are not authorized by statute. The hard truth: if the Legislature has not granted the power, commissioners do not have it, regardless of circumstances.

Creating or Levying Unauthorized Taxes or Fees

Counties cannot create new taxes or fees without statutory authorization. Commissioners cannot, for example, decide that the county needs revenue for economic development and impose a 1% sales tax on business transactions, or create a "sustainability fee" on development, or levy a special tax on luxury properties. If the Legislature has not authorized the tax, counties cannot impose it.

The distinction between a "tax" and a "fee" is important but sometimes blurry. A tax is a general exaction imposed on a broad class of persons or properties and used for general county purposes. A fee is a charge for a specific service or the use of a specific county facility. Fees must be reasonably related to the cost of providing the service and cannot be used as a hidden tax on disfavored activities.

Delegating Non-Delegable Duties

Some duties must be performed by the board itself. The board may delegate purchasing power and the authority to contract for purchases to another elected official or an employee (Idaho Code 31-602), employ assistants and staff (Idaho Code 31-818), and assign administrative duties to a commissioner appointed as administrator by ordinance or resolution (Idaho Code 31-818(2)). But the adoption of the budget by resolution (Idaho Code 31-1605), the fixing of the levy (Idaho Code 31-811), and the votes the law assigns to the board remain with the board, and a decision that requires a vote of the board cannot be made by a single commissioner or by staff.

Commissioners can delegate administrative functions and day-to-day operations to staff. But decisions that involve policy-making or discretionary judgment must remain with the commissioners.

Acting Outside of Properly Noticed Public Meetings

The Idaho open meeting law (Idaho Code 74-201 and following, Title 74, chapter 2) requires that the formation of public policy be conducted in open meetings, and executive sessions are permitted only on the specific grounds listed in Idaho Code 74-206. Commissioners cannot make county decisions informally in private conversations, by serial email votes, or in unnoticed meetings. Idaho Code 31-710 also provides that all meetings of the board must be public and that notification of board meetings is to follow the open meeting law.

Under Idaho Code 74-208, an action (or any deliberation or decision-making that leads to an action) at a meeting that fails to comply with the open meeting law is null and void. A member of the governing body who conducts or participates in a noncompliant meeting is subject to a civil penalty of up to $250; a member who knowingly violates the chapter is subject to a civil penalty of up to $1,500, and up to $2,500 for a repeat knowing violation within twelve months. County prosecuting attorneys enforce the law against county bodies.

Exceeding the Bounds of Delegated Authority

Even when commissioners believe they are acting on a matter within their general purview, they can exceed the bounds of delegated authority if they act in a way the statute does not permit. For example:

• Zoning decisions outside comprehensive plan: A county cannot rezone property in a way that directly contradicts the adopted comprehensive plan, even if individual commissioners prefer a different use. The zoning must be consistent with the plan.
• Economic development agreements that exceed authority: A county cannot use public funds to make payments to private businesses or to forgive obligations owed to the county, except as specifically authorized by statute (e.g., tax incentive zones, urban renewal districts). Some commissioners have attempted to approve "economic development agreements" that function as hidden subsidies. These overreach.
• Conditional use permits that establish new policy: A county can issue conditional use permits for land uses that are permitted subject to conditions, but cannot use the conditional use permit process to establish new policy or to prohibit uses the zoning ordinance allows. The permit is a case-by-case decision application, not a policy-making tool.

Personal Liability for Ultra Vires Acts

Commissioners who act beyond their authority can face consequences. Idaho Code 31-855 makes it a misdemeanor for a commissioner to neglect or refuse without just cause to perform a duty, to willfully violate any law provided for the commissioner's government as an officer, or to willfully, fraudulently or corruptly attempt to perform an act as commissioner that is not authorized by law. Spending beyond budget appropriations can also create personal liability (Idaho Code 31-1607). The Idaho Tort Claims Act (Idaho Code 6-904) provides exceptions to governmental liability for acts within the course and scope of employment, without malice or criminal intent, but those exceptions do not cover everything, so the safest rule is to act only on authority you can identify in the Constitution or the Idaho Code.

Core Principles for Exercising County Authority

As commissioners exercise the powers delegated by the Idaho Legislature, several core principles should guide decision-making:

1. Powers Must Come From the Constitution or Statute

County authority comes from the Constitution and from statute, whether expressly granted or necessarily implied from what is granted. If you cannot point to a constitutional or statutory source for an action, the county should not take it. This is not a limitation to regret, it is a protection. It means that county government cannot expand without legislative consent, and property owners can rely on knowing the outer bounds of county authority.

2. Exercise Authority with Restraint

Just because the Legislature has granted a power does not mean it should be exercised to its fullest extent. Commissioners exercise wisdom by recognizing that some county powers, particularly the taxing power and land use authority, have substantial effect on property owners and economic activity. Wise commissioners use these powers sparingly and only when genuinely necessary.

3. All Decisions Must Be Made Transparently, in Public Meetings

The Idaho open meeting law (Idaho Code Title 74, chapter 2) is not a technicality; it is foundational to legitimate government. Commissioners must hold public meetings with proper notice, must allow the public to observe and speak, and must conduct the county's business in the open. Decisions made in backroom conversations or informal email exchanges, even if eventually ratified in a public meeting, undermine public trust and can be invalidated.

4. Recognize Constitutional Limits on All Authority

Even when the Legislature has delegated authority, that authority is limited by the Idaho Constitution. The Constitution protects property rights, due process, free speech, free assembly, and other fundamental liberties. A county ordinance or action that violates these constitutional protections is invalid, even if the Legislature delegated authority on the subject.

5. Act Consistently with Your Own Ordinances and Policies

Commissioners who make decisions arbitrarily, approving one development application while denying a virtually identical application, expose the county to legal liability and create legitimate claims that the county is not following its own rules. Consistency and predictability are essential to legitimate government.

6. Document the Factual Basis for Discretionary Decisions

When commissioners make discretionary decisions (e.g., approving or denying a zoning variance, issuing a conditional use permit), those decisions should be documented with a written statement of findings that explains what facts the commissioners relied on and how those facts support the decision. This creates a record that can be defended in court if challenged.

7. Ask the Prosecuting Attorney Before Overreaching

Commissioners who are uncertain whether a proposed action is within their authority should ask the county prosecuting attorney for advice before acting. Idaho Code 31-2604(3) makes it the prosecuting attorney's duty to give advice to the board of county commissioners and other public officers of the county, when requested, in all public matters arising in the conduct of the public business entrusted to them. Asking first costs far less than litigation over an ultra vires act.