Module 10: Organizations, Training and Reference Library

Who Gives You Legal Advice, and Who Does Not

Start with the lawyer the statute assigns you. Idaho Code § 31-2604(3) makes it the duty of the county prosecuting attorney:

"To give advice to the board of county commissioners, and other public officers of his county, when requested in all public matters arising in the conduct of the public business entrusted to the care of such officers."

Idaho Code § 31-2604(3)

Everything else in this module supplements that sentence. The prosecutor is also "the legal adviser of the board of commissioners" under § 31-2607.¹

The Attorney General is a different office with a different list of clients. The written-opinion duty in § 67-1401(6) runs to the legislature, the governor, the secretary of state, the state treasurer, the state controller and the superintendent of public instruction. County treasurers are not on it. The Attorney General does reach into county business in two other ways. Subsection (7) lets the office assist a prosecuting attorney, and subsection (17) lets it respond to allegations of state criminal law violations by elected county officers acting in their official capacity, investigate them and retain the case.² And for conflicts of interest, § 74-404(4) says an elected county official "may obtain an advisory opinion from the attorney general or the attorney for the county or municipality or from independent counsel."³

The Idaho Prosecuting Attorneys Association (IPAA) is the prosecutors' own statewide body. Its site says it exists "to educate, train and assist Idaho's Prosecuting Attorneys" and to encourage cooperation between prosecutors and law enforcement. The Idaho Association of Counties lists it as one of its affiliate associations. You are not a member. It is the prosecutors' counterpart to the treasurers' association, and its site lists the elected prosecutor in each county: idcounties.org/idaho-prosecuting-attorneys-association.⁴

Your County Side: IAC, IACT, ICRMP and the Affiliates

Idaho Association of Counties (IAC)

IAC was formed in 1976. It calls itself "a nonprofit, nonpartisan member service organization dedicated to the improvement of county government," "owned, organized, and operated by Idaho's county governments."⁵ For a treasurer it tracks bills (a bill tracker, plus weekly legislative bulletins during session for subscribers to its County Connection newsletter), publishes reference works, runs conferences and the County Officials Institute, houses the affiliate associations and employs staff you can call. Site: idcounties.org.⁶

Its publications page is a county officer's desk shelf. Four items bear on your office: the County Officials Handbook (second edition, with a treasurer entry citing the statutes), the Uniform Accounting and Budgeting Manual, the 2026 Legislative Review, and the Records Retention Manual with a model schedule.⁷ They point you to the statute. They do not replace it.

Idaho Association of County Treasurers (IACT)

The name is the Idaho Association of County Treasurers, one of IAC's seven county-officer affiliates. The only web presence I could confirm is the page IAC hosts, idcounties.org/idaho-association-of-county-treasurers, with the board, bylaws, committee assignments and a district map. Its mission is "an effective communication network" and "a source of education for County Treasurers while promoting integrity, credibility, and professionalism."⁸

Its conference reports, which IAC posts, show the work. The 2024 conference covered the Controller's LUMA system, ethics, tax deeds, bankruptcy and "Protecting Public Funds," with IAC, the Tax Commission, ICRMP and the State Treasurer's Office present. The 2026 report mentions advice on capital investment law, a reminder to work closely with clerks during tax turnover, and a session on certifications by water, sewer, recreation, irrigation and drainage districts.⁹

Idaho Counties Risk Management Program (ICRMP)

ICRMP was created in 1985 by Idaho local governments for property and casualty coverage and risk management. Its site lists risk managers by topic (governance, human resources, cyber, law enforcement and others) and a coverages page naming crime coverage (employee dishonesty, embezzlement, bonding), cyber and public officials errors and omissions. Site: icrmp.org.¹⁰ What your county bought is in your county's coverage document, not on a web page. Read it early.

The other affiliates, and the Sheriffs

IAC's affiliate page names associations for assessors, recorders and clerks, commissioners and clerks, coroners, prosecutors, sheriffs and treasurers, and a second group of staff-level affiliates that includes county IT leaders.¹¹ The assessors and clerks are your daily counterparts. The roll you collect starts in the assessor's office and passes through the auditor's.

The Idaho Sheriffs' Association (idahosheriffs.org) has represented Idaho's elected sheriffs since 1962, according to its site. Your contact with the sheriff comes through statute, not membership. A warrant of distraint for delinquent personal property tax is "directed to the county sheriff" under § 63-1012, and § 63-1013(1) requires the sheriff to serve it and make a return to the tax collector within ninety days of receiving it.¹²

Training You Can Verify

Idaho does not make you earn a credential to hold this office. I found no continuing-education requirement in any section of Title 31, chapter 21 that I read, and the Constitution sets the term and the election, not a curriculum.¹⁴ That leaves the choice to you.

County Officials Institute (COI)

IAC describes COI as its professional development program for county elected officials and staff. Its page says COI itself has no fee, virtual webinars are free and on demand, and in-person events carry their own registration fees. There is no application: attend an event that offers COI credits or watch a webinar, and record attendance on the sign-in sheet or QR code. A 2026 to 2028 curriculum with educational tracks is posted.¹⁵ IAC also holds an annual conference (a three-day September event in Boise, per its events page), a Midwinter Legislative Conference during session, and meetings in each of its six districts. Read dates and prices on the IAC calendar, not here.¹⁶

IACT education and designations

A 2019 IAC report on the IACT conference describes continuing education offered with North Idaho College Customized Training since February 2004, three levels of certification tracked in hours, and further awards at higher hour totals. Topics included investments and cash handling, county funds and budgeting, Idaho Code and ethics. The 2026 report says several treasurers were recognized for earning continuing-education designations, so the program continues.¹⁷ I could not verify current level names or hour requirements. Ask IACT.

Self-study, free

The Attorney General posts manuals on the Open Meeting Law, the Public Records Law and Ethics in Government.¹⁸ Read the records manual before your first request arrives. The Tax Commission posts 2026 Budget and Levy training for counties.¹⁹ ICRMP offers consultation and training by topic.¹⁰ The Commission's property tax education pages are not for you: the certifications there are for appraisers and cadastral specialists.²⁰

State Agencies That Touch Your Money

Idaho State Tax Commission, Property Tax Division

The Commission's contact page is blunt about the division of labor: it "oversees county property tax administration but doesn't have information on specific properties," and questions about a tax bill go to the county treasurer.²¹ Bookmark three parts of its site. The Counties section, whose Technical Services unit "works closely with Idaho's 44 counties to provide software and services in property appraisal, tax administration, and computerized mapping," with documentation, checklists and guides. The Policy section, which handles the budget and levy process, the circuit breaker and deferral programs and rule development. And the rules page for IDAPA 35.01.03. Site: tax.idaho.gov/taxes/property.¹⁹

Guidance memoranda show how this reaches your desk. A May 11, 2020 memo to "All County Treasurers" explains the notice disclosures added by H.B. 518. An April 7, 2026 memo to "All County Assessors and Treasurers" explains the homestead exemption changes in H.B. 843.²² Read them, then read the statute: the Policy page warns that agency guidance documents "shall not have the force and effect of law pursuant to section 67-5207A." Administrative rules are different. Rule 902 of IDAPA 35.01.03 requires the § 63-902 notice to go to taxpayers whose taxes were paid in full by the property tax reduction, showing zero owed. Rule 936 keeps the commissioners' § 63-1302 cancellation power away from hardship cases and unequal valuation. Rule 939 makes a levy to refund court or Board of Tax Appeals orders permissive, with a two-year window to certify it.²³

Money moves in both directions. The Commission reimburses the county tax collector for the circuit breaker, deferrals and homeowner relief in two halves, by December 20 and June 20 (§§ 63-709, 63-717, 63-724(6)). You apply the homeowner relief as a line item credit on eligible bills (§ 63-724(8)). Any excess over what is due goes to the state treasurer by the fourth Monday in July (§ 63-724(11)).²⁴

Idaho State Treasurer

The Local Government Investment Pool (LGIP) is the office's service to you. The page describes "a safe liquid vehicle for investing idle funds" with overnight availability, says participation is open to political subdivisions including counties, and warns that an investment is "not insured or guaranteed by the Federal Deposit Insurance Corporation (FDIC) or any other government agency" and that "it is possible to lose money." It lists the statutes behind the pool (§§ 67-1210, 67-1210A, 67-1226, 67-1301, 67-2327 and 67-2328) and posts the investment policy, rates and application forms. The FAQ describes a service fee; I recorded no amount. Site: sto.idaho.gov, LGIP.²⁵ The site also has pages on the State Depository, the legal rate of interest, federal distributions to counties and Unclaimed Property, which links to yourmoney.idaho.gov.²⁶ I did not verify whether a county must report anything to the unclaimed property program. Ask your prosecutor. The custody and investments module covers whether to use the pool.

Idaho State Controller

The Controller reaches into your books by statute. Section 31-2101(4) says "upon notification by the state controller, county financial records shall conform to the standards established in the uniform accounting manual for local governmental entities pursuant to section 67-1075." Section 67-1076 adds a central registry and reporting portal that every local governmental entity, counties included, must use. The statute's due date is December 1; the Controller's registry page says the submission "is due July 1." They do not match, so ask your clerk which date is being enforced. The clerk notifies the other local entities, and the penalties are real: up to $500 a day after notice, and in some cases withheld sales tax distributions.²⁷ Site: sco.idaho.gov.

Idaho Division of Financial Management (DFM)

DFM supports the Governor with budget, policy and economic analysis. I found no provision in the treasurer's chapters that points to it. Its use to you is indirect: its Regulatory and Legislative Affairs Bureau oversees rulemaking and houses the Administrative Rules Coordinator, and the Idaho Administrative Code is published at adminrules.idaho.gov, where the Tax Commission's rules live. Site: dfm.idaho.gov.²⁸

Law, Opinions and Courts

Legislative Services Office (LSO)

The Idaho Statutes page says the statutes "are updated to the website July 1 following the legislative session." That lag is a hazard. A bill signed in March may take effect before the statute text changes, so read the bill page and the session law in the meantime. Session laws are posted by volume through 2025, with 2026 shown for pre-order when I looked. House Bill 594 (2026), which amended §§ 63-903, 63-1201 and 63-1202, is on the bill page.²⁹

The audit unit is the Legislative Audits Division of LSO; I found no "Office of Legislative Audits" by that name. Under § 67-450B(1)(d) a local entity files a completed audit with LSO within nine months after the audit period ends, and § 67-1076(6) routes those audits through the Controller's portal. The board must budget for the audit (§ 67-450B(1)(c)). The independent auditor will want your books, reconciliations and investment records.³⁰ Site: legislature.idaho.gov/lso/audit.

Office of the Attorney General: manuals and opinions

The AG's site posts the manuals named earlier and the office's opinions. Official opinions "are published on questions of major importance and/or statewide interest," with 1881 to 1984 opinions inside annual reports and topical indexes from 1975.¹⁸ An opinion states the Attorney General's reading of the law. It is not a statute and not a court decision. Site: ag.idaho.gov, opinions.

Secretary of State

The Secretary of State's site has the Campaign Finance Portal at sunshine.voteidaho.gov (IAC's publications page points there for campaign finance guidance), notary information with an application, training course and handbook for any deputy who holds a commission, and elections information at voteidaho.gov. Recall petitions against county officers go to the county clerk, not the Secretary of State (§ 34-1702(3)).³¹ Site: sos.idaho.gov.

Board of Tax Appeals (BTA)

The BTA hears appeals from county boards of equalization and from Tax Commission decisions. Its site says there are no filing fees, three Governor-appointed members serve staggered three-year terms, and two must concur in a final decision. It reaches your desk when a decision produces a refund or credit, and IDAPA Rule 939 governs the levy that follows. Call the assessor, the clerk and the prosecutor before you pay.³² Site: bta.idaho.gov.

Courts and the State Law Library

Idaho Supreme Court and Court of Appeals opinions are posted at isc.idaho.gov/cases-opinions. The Idaho State Law Library, run jointly by the Idaho Supreme Court and the University of Idaho College of Law, lists reference services, interlibrary loans and an online catalog at isll.idaho.gov.³³ The case law module of this track collects the tax-side decisions.

National Bodies and Software

National Association of County Collectors, Treasurers and Finance Officers (NACCTFO)

This is the national body for your job. Its site says "Promoting Excellence in Tax Collection and Treasury Management in County Government since 1954." Membership is open to county treasurers, finance officers and tax collectors. It runs virtual sessions and conferences, keeps a legislation page and a documents library, and offers a Certification Program. Entry requires serving as treasurer, tax collector, trustee or finance official, NACCTFO membership and an application; the page says dues presently cover all costs and that coursework is delivered with Wayne State University. Idaho has state directors, and IAC's 2024 conference report names two Idaho treasurers as NACCTFO directors.³⁵ Site: nacctfo.org. I did not record credit-hour requirements.

National Association of Counties (NACo)

NACo is the national association of county governments. Its site offers a resource library and issue hubs, including one on Payments in Lieu of Taxes, and IAC's programs page lists NACo. Site: naco.org.³⁶

Government Finance Officers Association (GFOA)

GFOA offers a training catalog, a Certified Public Finance Officer (CPFO) program, best practices and a policy statement on treasury and investment management. It serves finance officers broadly. I could not confirm an Idaho state chapter on its affiliate page, so I list none. Site: gfoa.org.³⁶

National Association of State Treasurers (NAST)

NAST's members are state treasurers and state finance officials with comparable duties. It is not your professional home, but its page describes the work of state treasury offices, including local government investment pools and unclaimed property. Site: nast.org.³⁶

Software, as a category

Two sources of software show in the public record. The Tax Commission's Technical Services unit supplies software and services for appraisal, tax administration and mapping.¹⁹ And counties buy commercial products on their own. IAC runs a Corporate Partner program under which businesses exhibit at its conferences, advertise in County Focus and join as partners.³⁷ I name no product and endorse none. Which system your county uses is a decision for the commissioners and your office together.

First-Year Reading List: Primary Sources

Read the statute, not a summary of it. These are the chapters I would put in front of a new treasurer, with the sections that pay off first. I read each on the legislature's site on October 13, 2026.³⁸

The public administrator's office is created in Title 14, chapter 1, not in Title 15. Title 15, the Uniform Probate Code, enters through § 15-3-203(a)(7): if a petition for appointment has been filed and sixty days pass with no proper person consenting, the public administrator acts as personal representative.³⁹ Two other rows deserve a number each. A resident's records request must be granted or denied within three working days, with a written extension to ten working days (§ 74-103(2)), and a requester has 180 calendar days from the mailing of a denial to petition the district court (§ 74-115(1)).⁴⁰ A recall petition against a county treasurer goes to the county clerk, needs signatures equal to twenty percent of the electors registered at the last county general election at which the officer was elected (§ 34-1702(3)), must be perfected within seventy-five days of approval as to form (§ 34-1704(2)), and cannot circulate until the officer has held the term ninety days (§ 34-1713(1)).⁴¹

Who to Call for What

Practice Points for the Officeholder

Dates and duties that came up in this module

• Relief reimbursements from the Tax Commission arrive in two halves, by December 20 and June 20 (§§ 63-709, 63-717, 63-724(6)).⁴²
• The county's independent audit is filed with LSO within nine months after the audit period ends (§ 67-450B(1)(d)), and the board must budget for it.⁴³
• Ask the clerk which registry due date the Controller is enforcing, December 1 in statute or July 1 on the Controller's page (§ 67-1076(2)).
• Designate a public records custodian (§ 74-102(16)). Grant or deny a resident's request within three working days (§ 74-103(2)). A denial must say whether the agency's attorney reviewed the request or you chose not to consult one (§ 74-103(5)).⁴⁴
• Duplicate property tax receipts and their microfilm may be destroyed as they reach ten years old (§ 63-902(7)). The forest landowner's report due June 1 is kept ten years and not disposed of until the eleventh (IDAPA 35.01.03.964.04).

What the auditor and the board will ask

• Do your books show receipts and disbursements by fund, with a general cash account that ties to them (§ 31-2101(3) and (4))?
• Do you hold the auditor's certificates for money paid in (§ 31-2101(2)), and do you pay out only on warrants (§ 31-2101(6))?

Where officeholders get into trouble

• Putting anything promotional in a tax mailing, or a name where § 74-407 may bar it.
• Deducting a fee or charge from a district's distribution without a written order that cites the statute.
• Destroying records on a schedule nobody adopted. Reading a guidance memo as if it were a rule.

When to call whom

• Your prosecuting attorney: anything about what you may or must do, conflicts, denials of records requests, tax deeds and distraint.
• IAC: peer practice, bills in session, publications, conference and COI schedules.
• ICRMP: coverage and risk questions, after you have read your own coverage document.
• Tax Commission: notice contents, rules, relief reimbursements. State Treasurer: the pool, deposits, the homeowner relief excess. Controller: accounting standards, the registry and late-fee notices.

Sources & Further Reading

Primary Sources

• Idaho Code Title 31, Chapter 21 (County Treasurer and Tax Collector)
• Idaho Code Title 63, Chapter 7 (Property Tax Relief)
• Idaho Code Title 63, Chapter 9 (Payment and Collection of Property Taxes)
• Idaho Code Title 63, Chapter 10 (Collection of Delinquency)
• Idaho Code Title 67, Chapter 12 (State Treasurer)
• Idaho Code § 67-1076 (central registry) and § 67-1075 (uniform accounting)
• Idaho Code Title 74, Chapter 1 (Public Records Act)
• Idaho Code Title 74, Chapter 4 (Ethics in Government)
• Idaho Code Title 34, Chapter 17 (Recall Elections)
• Idaho Code Title 14, Chapter 1 (Public Administrators)
• IDAPA 35.01.03, Property Tax Administrative Rules (PDF)

Agency Guidance and Organizations

• Idaho Association of Counties
• Idaho Association of County Treasurers (page hosted by IAC)
• IAC publications: handbook, manuals, legislative review
• IAC County Officials Institute
• Idaho Counties Risk Management Program
• Idaho State Tax Commission, Property Tax
• Idaho State Treasurer, Local Government Investment Pool
• Idaho State Controller
• Attorney General manuals and opinions
• Idaho Secretary of State
• Legislative Services Office, Legislative Audits Division
• Division of Financial Management
• Board of Tax Appeals
• Idaho Prosecuting Attorneys Association
• Idaho Sheriffs’ Association
• Idaho Supreme Court, Cases & Opinions
• Idaho State Law Library
• NACCTFO
• National Association of Counties
• Government Finance Officers Association
• National Association of State Treasurers

Related Training Modules

• Treasurers, Module 1: The Office of County Treasurer
• Treasurers: Tax Collection
• Treasurers: Delinquency, Tax Deed and Redemption
• Treasurers: Custody and Investments
• Treasurers: Distribution and Accounting
• Treasurers: The Public Administrator
• Treasurers: Working Relationships
• Treasurers: Case Law
• Treasurers: Liability, Ethics and Records
• Ethics, Conduct & Conflicts of Interest
• Idaho Open Meeting Law
• Idaho Resources & Organizations
• Issues course: Idaho Property Taxes in Depth
• Issues course: Local Government 101

Footnotes

1. Idaho Code § 31-2604(3) and § 31-2607
2. Idaho Code § 67-1401(6) (written opinions "to the legislature or either house thereof or any senator or representative and to the governor, secretary of state, treasurer, state controller, and the superintendent of public instruction"), (7) (assist the prosecuting attorney of any county) and (17) (respond to allegations of state criminal law violations by elected county or city officers acting in their official capacity, investigate, and retain such cases under §§ 31-2002 and 50-238). Read in full October 13, 2026.
3. Idaho Code § 74-404(4) (elected county or municipal officials), read in full October 13, 2026. The same subsection says that if the body does not excuse a member who asks to be excused, the failure to excuse exempts the member from civil or criminal liability on that issue.
4. Idaho Prosecuting Attorneys Association, idcounties.org/idaho-prosecuting-attorneys-association (HTTP 200, October 13, 2026), mission statement and "Meet Your Prosecutor" county list. IAC’s page for the association, idcounties.org/idaho-prosecuting-attorneys-association, links to the same site and cites Idaho Code §§ 31-2227, 31-2604, 31-2607 and 59-907.
5. Idaho Association of Counties, About IAC (HTTP 200, October 13, 2026). All quotations are from that page.
6. IAC bill tracker (HTTP 200; the tracker content loads by script and was not read). Weekly legislative bulletins during session are described on the publications page under "The County Connection."
7. IAC Publications (HTTP 200, October 13, 2026). Documents opened or checked for HTTP 200: County Officials Handbook, Second Edition (its county treasurer entry cites Idaho Code §§ 31-2101 and 31-2102, 63-902 and Title 14, chapter 1); Uniform Accounting and Budgeting Manual; Records Retention Manual. The budgeting and procurement PDFs were checked for HTTP 200 only.
8. Idaho Association of County Treasurers, idcounties.org/idaho-association-of-county-treasurers (HTTP 200, October 13, 2026), including links to IACT Bylaws, committee assignments and the district map. IAC’s affiliate page lists the association by this name. Guessed domains for a separate treasurers’ site (idahotreasurers.org and similar) were blocked by the fetch tool and prove nothing either way.
9. IAC, 2024 IACT annual recap and IACT 101st Annual Conference (posted October 8, 2026). Topic lists are quoted from those reports, not from a program.
10. Idaho Counties Risk Management Program: About Us (created 1985), Risk Management and Coverages (crime, cyber and public officials errors and omissions are listed headings). All HTTP 200, October 13, 2026. The pages do not say what any one county purchased.
11. IAC, Affiliate Associations (HTTP 200, October 13, 2026): "seven affiliate county officials’ associations" plus staff-level affiliates, one of them county IT.
12. Idaho Sheriffs’ Association, idahosheriffs.org (HTTP 200); Idaho Code § 63-1012 (warrant of distraint directed to the county sheriff; return of a warrant showing no property found relieves the sheriff and tax collector and their bondsmen of responsibility for that delinquency) and § 63-1013(1) (service by the sheriff; return to the tax collector within ninety days of receipt).
13. IAC Records Retention Manual (PDF), cover ("Effective May 12, 2026") and Preface. IDAPA 35.01.03, Rule 964.04 (Landowner’s Report), PDF, version marked (7-1-24). The schedule link is on the publications page and points to a file named County-Retention-Schedule-July-2013.xls, which I did not open.
14. Idaho Code Title 31, ch. 21, sections 31-2101 through 31-2127 as listed in the chapter index. I found no continuing-education requirement in the sections read. Idaho Const. art. XVIII, § 6 sets terms. This is a reading of what I fetched, not a search of every Idaho statute.
15. IAC, County Officials Institute (HTTP 200, October 13, 2026).
16. IAC, Events & Training; the calendar lists fall COI sessions and conferences. No dates or prices are repeated here.
17. IAC, 2019 IACT Annual Conference Wraps Up in Ketchum. Level names and hour totals appear in that report and are not repeated because current requirements were not verified.
18. Attorney General, Manuals (Open Meeting Law, Public Records Law and Ethics in Government PDFs, all HTTP 200) and Opinions, October 13, 2026.
19. Idaho State Tax Commission: Property, Counties, Policy and Rules, all HTTP 200, October 13, 2026. The 2026 Budget and Levy training for counties is a PDF linked from the Policy page.
20. Idaho State Tax Commission, Property Tax Education: certification pages are for property tax appraisers and cadastral specialists.
21. Idaho State Tax Commission, Contacting Property Tax. Phone numbers on that page are not repeated here.
22. Tax Commission memorandum to "All County Treasurers," May 11, 2020, "New Legislation - Guidance" (PDF); Tax Commission Guidance Memorandum to "All County Assessors and Treasurers," April 7, 2026, on H.B. 843 (PDF); policy-page note citing Idaho Code § 67-5207A. Treat both memos as guidance, not rules.
23. IDAPA 35.01.03, Property Tax Administrative Rules, Rules 902, 936 and 939 (PDF, text marked (7-1-24)); the rules page says administrative rules "have the force and effect of law" and notes a temporary rule on Section 419 is pending. Later amendments may exist; check the current code.
24. Idaho Code § 63-709, § 63-717 and § 63-724(6), (8) and (11), as published October 13, 2026 (63-724 last amended 2024, ch. 237). The statute names the "county tax collector" as payee.
25. Idaho State Treasurer, Local Government Investment Pool (LGIP), including the FAQ on eligibility and fees. HTTP 200, October 13, 2026.
26. Idaho State Treasurer pages for State Depository, Legal Rate of Interest, Federal Distributions to Counties and the Unclaimed Property link, which resolves to yourmoney.idaho.gov ("Official State Site"). The unclaimed property pages load by script and holder duties were not read.
27. Idaho Code § 31-2101(4); § 67-1075 and § 67-1076(1), (2), (5), (6) and (7) (added 2021, ch. 89). Controller’s registry page: "The Local Government Registry submission is due July 1"; the statute says December 1.
28. Division of Financial Management: About DFM and Regulatory & Legislative Affairs; Idaho Administrative Code at adminrules.idaho.gov. All HTTP 200, October 13, 2026.
29. Legislative Services Office: Idaho Statutes ("updated to the website July 1 following the legislative session"), Session Laws, and H.B. 594 (2026), which amends §§ 63-903, 63-1201 and 63-1202 (session law ch. 20, signed March 12, 2026, effective July 1, 2026, per the Module 1 verification).
30. Idaho Code § 67-450B(1)(c) and (d) and § 67-1076(6); LSO Local Government Registry/Audits. The brief’s name "Office of Legislative Audits" does not match the site, which uses "Legislative Audits Division."
31. Secretary of State: sos.idaho.gov, Campaign Finance Portal, Notary Information, voteidaho.gov; Idaho Code § 34-1702(3) (recall petition against county officers filed with the county clerk). IAC’s publications page links the Secretary of State for campaign finance guides.
32. Board of Tax Appeals, bta.idaho.gov (HTTP 200, October 13, 2026); IDAPA 35.01.03, Rule 939.
33. Idaho Supreme Court Cases & Opinions, Supreme Court opinions and Court of Appeals opinions; Idaho State Law Library, isll.idaho.gov. The Law Library site returned HTTP 403 to a command-line fetch and loaded through a second fetch tool, which described it as jointly managed by the Idaho Supreme Court and the University of Idaho College of Law.
34. Idaho Code § 74-407(1) and (2), added 2023, ch. 284, amended 2024, ch. 46. Quotations are from the text as published October 13, 2026. No court decision or Attorney General opinion applying the section was checked for this module.
35. National Association of County Collectors, Treasurers & Finance Officers, nacctfo.org, including the Certification Program and State Directors pages (HTTP 200, October 13, 2026); IAC, 2024 NACCTFO conference recap.
36. NACo, naco.org and resource library; GFOA, gfoa.org, CPFO and training catalog; NAST, About. All HTTP 200, October 13, 2026. GFOA’s state and provincial associations page showed no Idaho affiliate in its static text, so none is listed.
37. IAC, Corporate Partners; Tax Commission, Technical Services. No vendor is named or endorsed.
38. Chapters and sections read on legislature.idaho.gov, October 13, 2026: Title 31 ch. 21; Title 63 ch. 7 (§§ 63-707, 63-709, 63-710, 63-717, 63-724), ch. 9 (§ 63-902) and ch. 10 (§§ 63-1012, 63-1013); Title 67 ch. 4 (§ 67-450B), ch. 10 (§§ 67-1075, 67-1076), ch. 14 (§ 67-1401); Title 74 ch. 1 (§§ 74-102, 74-103, 74-115) and ch. 4 (§§ 74-404, 74-407); Title 34 ch. 17; Title 14 ch. 1 (§§ 14-101 to 14-103). Titles and chapter names come from the chapter pages. Statutes post each July 1, so recheck after the next session.
39. Idaho Code § 14-101 (county treasurers "ex officio public administrators"; oath and bond of not less than $2,000), §§ 14-102 and 14-103; § 15-3-203(a)(7). The brief listed Title 15 for the public administrator; Title 14, ch. 1 is the chapter that creates the duty.
40. Idaho Code § 74-103(2) (three working days; ten working days after written notice) and § 74-115(1) (180 calendar days from the date of mailing of the notice of denial). Section 74-103 last amended 2025, ch. 298.
41. Idaho Code §§ 34-1701(2)(a), 34-1702(3), 34-1704(2) and 34-1713(1), read October 13, 2026. These match the figures in the other treasurer modules.
42. Idaho Code §§ 63-709(1), 63-717(1) and 63-724(6) all use December 20 and June 20.
43. Idaho Code § 67-450B(1)(c) and (d); the thresholds in (2) ($300,000 and $200,000 in annual expenditures) set the minimum audit rule for smaller entities.
44. Idaho Code §§ 74-102(16), 74-103(2) and (5), 74-115(2); § 63-902(7); IDAPA 35.01.03, Rule 964.04. Confirm your county’s adopted retention schedule.