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Treasurers · Module 7

Module 7: Working With the Board, Auditor, Assessor and Taxing Districts

Who checks whom in Idaho county government, and how you work with the board, the auditor, the assessor, the sheriff, the prosecutor, the state agencies, the taxing districts and the Legislature, including what the board can and cannot order you to do.

Last Updated: October 13, 2026 | Reading Time: 24 minutes | Idaho Const. art. XVIII, §§ 6 and 7; Idaho Code Title 31

Independent Offices, Shared Money

You do not work for the board of county commissioners. You do not work for the clerk, the assessor or the sheriff either. The Idaho Constitution lists the county offices, says "No other county offices shall be established," and gives each its own election.1 So the money moves through several hands, and no one officer can move it alone.

The assessor values the property. The clerk, as auditor, holds the budget and the books. The commissioners set the levies and sit as the board of equalization. You collect, hold and pay out. The sheriff serves the paper that makes people pay. Each office checks the one before it.

That works when everyone knows where their authority stops. It strains when a commissioner calls with a favor, when a district clerk wants cash a week early, or when the board decides your staffing is its business. The board also hears your budget request, audits your accounts and approves your bond.2 You will need it for years, so do the job correctly and in writing.

Liberty Perspective: Nobody Outranks the Statute

County government drifts toward a chain of command because that is how every other workplace runs. Commissioners sign the budget, so staff and sometimes other elected officers start treating their word as an order. The statutes do not read that way. A commissioner acting alone has no power, and the board as a body has only what Title 31 and the Constitution hand it.2 Accept an informal order that no statute backs and you own the result. Refuse one that a statute does back and you own that too. The skill is knowing which is which.

The Board of County Commissioners

The budget

The county auditor is the budget officer.3 Notice goes out on or before the first Monday of May, and your itemized estimate is due the third Monday of May. In 2027 that means May 3 and May 17 (my calculation). Failing to file costs $10 to $50 from your next salary warrant. Worse, the budget officer then writes your estimate for you and, once the commissioners approve it, that is your budget. So file.

The board holds its hearing on or before the Tuesday after the first Monday of September and concludes by the second Monday: September 7 and 13 in 2027.4 The statute lets the board call any officer to be examined "concerning the expenditures made by him and the estimated expenditures for the ensuing fiscal year." Have the numbers.

Once adopted, the appropriation is a wall. Salaries, benefits and "detail of other expenses" are the appropriation classes, and no salary rises after final adoption without a resolution in the minutes.5 Spend past the line and Idaho Code 31-1607 says the overage "shall not be a liability of the county." The official is "liable therefor personally and upon his official bond." The auditor issues no warrant, and the prosecutor is directed to sue. The exceptions are a court order and a true emergency declared by unanimous commissioner resolution. The overspend is yours, and it follows you to your bond.

Pay and staff

The commissioners fix officers' salaries through the budget process. You appoint the deputies and clerical assistants your office needs, and the board fixes their pay.6 The Constitution says nearly the same.1 You pick the deputy. The board sets the pay.

The Attorney General said in 1986, in an opinion for the Ada County Assessor, that commissioners "may not directly control the work activities of deputies and assistants of other officers, nor may they establish mandatory grievance or termination procedures for other offices," though they set salaries and may adopt advisory personnel guidelines.7 It is an opinion, not a holding, and it predates a 2025 amendment to the staffing statute. Check with your prosecutor before relying on it in a hiring dispute.

In the cases I verified, the Court defended an officer's pay and deferred on headcount. In Planting (1973) a board cut a clerk's salary from $12,500 to $10,500, and the Court affirmed a finding of abuse of discretion.8 On staffing, Dygert (1942) upheld a board order authorizing a stenographer two days a week, and such an order stands "unless it affirmatively appears that the Board abused its discretion."9 Both applied older statutes. The board has wide room on how many people. The room has an edge, and you will need facts to show you are at it.

Liberty Perspective: The Budget Hearing Is Where You Make Your Record

Statute gives the board the last word on your appropriation. It gives you the hearing. Bring last year's actual spending, the workload counts behind your staffing (parcels billed, receipts issued, warrants of distraint, deposits) and the cost of what you want. If the board cuts the position anyway, you hold a dated record of what you asked for and why. Without that record, a later argument about abuse of discretion is your opinion against theirs.

Reports, audit and tax adjustments

You settle with the auditor monthly on a sworn statement and annually "in the presence of the commissioners, who have a supervisory control thereof." The 2026 annual date was October 6 (my calculation). You also owe the board a detailed report at every regular meeting. Neglect costs a $500 forfeit each time, and the board "must institute suits."10 Once annual expenditures from all sources pass $300,000, the county must obtain an independent audit and file it with the Legislative Services Office within nine months.11 And the board "must not allow any account of any county officer while he neglects or refuses to perform any duty required of him by law."

The commissioners may cancel taxes "which for any lawful reason should not be collected" and refund double payments and erroneous assessments, by action in the minutes. The clerk of the board delivers you a copy.12 Then Idaho Code 63-1303 tells you what to do:

"It shall be the duty of the tax collector to make the necessary corrections. All such copies shall be full authority for the tax collector to make adjustments as ordered; however, the tax collector shall assume no personal responsibility as to the legality of the orders but such responsibility shall rest entirely with the county commissioners."

Idaho Code § 63-1303(2)

That protects you when the board acts as a board, by recorded action, with the proceedings in your hand. It does not cover a phone call, a text or a nod in the hallway. And the Tax Commission's rule says the cancellation authority "extends neither to hardship situations pursuant to Section 63-602AA, Idaho Code, nor to cancellation of tax resulting from unequal or excessive valuation by the assessor." I found no Idaho decision on 63-1303 or that rule, so how far the shield reaches when an order runs into the rule is untested. Late charges and interest can be adjusted only by board resolution, within the limit the board sets.

Tax deeds share the work. You serve the notice, publish if mail comes back, and file an affidavit of compliance at least five working days before the deed issues. The commissioners direct issuance and the board later sells the property at auction.13 Funds are the last point. Money moves between funds only by board resolution with certified copies to the auditor and to you, and the board "shall not make any preferred creditor."14 If a commissioner asks you to pay one vendor ahead of another, that sentence is your answer.

The Clerk as Auditor and Recorder

The clerk is your closest working partner and your most direct check. As auditor, the clerk draws warrants only for claims "legally examined, allowed and ordered paid by the board," keeps accounts current with you and charges you with each receipt filed.15 Your books and the auditor's must agree, and the auditor can prove it from the other side.

The rolls pass through the clerk twice. The board of equalization delivers them to the auditor by the second Monday of July. The auditor delivers the property roll to you on or before the first Monday of November (November 2, 2026, my calculation), with an affidavit, and the subsequent roll after the first Monday of December.16 A missing affidavit does not undo an entry, but if a delivery date passes, ask for the roll in writing.

As recorder, the clerk keeps the record your deed process rests on. Your affidavit of compliance is recorded there and is prima facie evidence of notice.17 The auditor also transmits each district's money on the second Monday of each month. You settle, the auditor apportions.

The Assessor

You collect what the assessor assesses. The assessor certifies the roll by the fourth Monday of June, delivers a subsequent roll on the fourth Monday of November and a missed roll on the first Monday of January.18 If a value is wrong, the correction comes from the assessor or the board and reaches you through the auditor. You do not rework values.

You need two things beyond the roll. Ownership: a mistake in the owner's name does not affect the assessment or the lien, but it can send your tax deed notice to the wrong person. And equipment values: when a holder of a purchase money security interest wants to repossess a specific item worth more than $20,000, the holder asks you to segregate it and the assessor supplies the market value.19

Exemptions are where the offices meet most. A hardship exemption is "determined by the board of equalization," on a claim due by the fourth Monday of June, good for one tax year.20 Neither you nor the assessor decides it. Tell a taxpayer who asks in October about the June deadline and the board of equalization, because you cannot grant it. And agree with the assessor in writing how corrections will reach you, and how fast.

The Sheriff and the Prosecuting Attorney

The sheriff

For personal property taxes the sheriff is your collection arm. You issue a warrant of distraint "directed to the county sheriff." The sheriff executes it as on executions on personal property and returns it within ninety days. A false return makes the sheriff liable "for double the amount of the property taxes, with interest and costs." Collection or a no-property return relieves the sheriff, you and your bondsmen of responsibility for that delinquency.21 Real property is a different track: tax deed, through the board. Meet the civil deputy who serves your warrants and settle the paperwork format before you need it.

The prosecuting attorney

The prosecutor advises "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."22 That includes you. It also includes the board, and sometimes you and the board will want opposite answers.

Ask in writing. State the facts, cite the section, propose your action and request a reply. Date the answer and file it.

Liberty Perspective: Ask for the Advice in Writing

A hallway question and a verbal answer is the easy way. It works until the answer is challenged and nobody can say what was asked. I did not verify how Idaho's attorney-client privilege applies to a prosecutor advising an elected officer, so I will not tell you your conversations are shielded. Assume a written exchange may be seen by the board or an auditor, and write it so it reads well there.

The prosecutor is the wrong lawyer when the prosecutor has a conflict with you. The statutes build one in: a prosecutor who fails to pay over money received is sued by the treasurer.22 The board may employ counsel "with or without the prosecuting attorney," but the Attorney General has said commissioners may not retain outside civil counsel on a long-term basis without a recorded, case-by-case showing of necessity.23

In Clayton v. Barnes (1932) an assessor hired a lawyer to mandamus the board, billed the county $250, and the Court reversed. The Constitution is "a limitation upon the authority of the county commissioners to employ counsel and a denial of the authority of all other county officials to do so."24 But the assessor "could have made proper application to the board," and a wrongful refusal would be subject to review. So the path runs through the board.

Liberty Perspective: The Officer Without a Lawyer

Clayton leaves an elected treasurer in an uncomfortable spot. The county's lawyer is the prosecutor. If the prosecutor is conflicted, the only authority who can name another is the board, and the board may be the other side. I found no later Idaho case that resolves that. What you can do is ask in writing, state the reason, and keep any refusal, because a refusal is what you can later ask a court to review.

The Tax Commission, the Controller and the State Treasurer

The Tax Commission

The Tax Commission coordinates the property tax system, serves as the state board of equalization, instructs assessors and boards, and may visit counties.25 Its rules for you are IDAPA 35.01.03. I looked for a statute or rule setting a scheduled compliance review of county treasurers and found none. Section 63-105A(10) authorizes visits to investigate assessment and equalization work. If the Commission asks for your records, answer, and ask what authority the request rests on.

Its most useful power is quiet. Under Idaho Code 63-105A(14):

"To make administrative construction of property tax law whenever necessary or requested by any officer acting under such laws, and until judicially overruled, such administrative construction shall be binding upon the inquiring officer and all others acting under such laws."

Idaho Code § 63-105A(14)

If you are unsure how a property tax statute applies, ask in writing and file the answer. It is stronger cover than any commissioner's opinion.

Liberty Perspective: Where State Guidance Beats a Local Preference

When the board, a district and your own reading disagree, the Commission's written construction ends the argument for everyone acting under the law, until a court says otherwise. That is a lot of authority for a letter. A phone answer binds no one and fades. If the question matters, cite the section and ask for a written reply.

The Commission also watches the districts. It notifies the commissioners of approved levies by the fourth Monday of October (October 26, 2026, my calculation), and if a district levy looks unauthorized or excessive, it notifies "the board of county commissioners, county treasurer and county attorney."26 The statute does not say how you treat the levy while a suit is pending, so ask the prosecutor and the Commission in writing before you bill it. Section 63-118 lets the Commission use alternative dispute resolution, but only on its own tax jurisdiction.

The Controller and the State Treasurer

The Controller keeps the uniform accounting manual, and local entities "shall comply."27 His reach into your office is rare but severe. Idaho Code 67-1055 says that if the Controller, "upon an examination of the books and accounts of any treasurer of any county," finds a defaulter, he reports to the board, which may suspend the treasurer, appoint a temporary one, or declare the office vacant if the shortage cannot be made good.28 It is the one provision I found that lets a board remove you from duty, and it requires a Controller's finding first. I found no Idaho decision applying it.

The State Treasurer runs the Local Government Investment Pool, open to any public agency with funds not immediately required.29 Section 57-127 allows investing surplus funds "with the approval of the supervising board." I did not find whether that approval applies to pool deposits, so ask your prosecutor and get board approval anyway. The custody and investments module covers the rest.

Taxing Districts, Banks, Vendors, Servicers and Taxpayers

Districts

Schools, cities, highway districts and fire districts certify a dollar budget to the commissioners "not later than the Thursday prior to the second Monday in September" (September 9, 2027, my calculation), and the commissioners set the levy.30 Another entity's charge goes on your notice only with commissioner approval and only if that entity can lien property and certify the charge to the auditor. A district clerk cannot add a charge by asking.

Districts will ask for money sooner than the statute provides. The auditor transmits each district's money on the second Monday of each month.16 I found no provision for an advance against taxes not yet collected, and an advance would be a loan of other districts' share. The schedule is the polite answer.

They will also ask for information. A "public record" covers any writing "prepared, owned, used or retained by" a local agency.31 Your own notes, made solely for your use and unshared, are excluded. The tax roll and collection records are not your notes. Send a district's request through your office's records process, and ask the prosecutor about anything you are unsure of.

Urban renewal confuses everyone. Under Idaho Code 50-2908 you pay each taxing district the taxes computed on the base assessment roll and pay the agency "the balance, if any" of the taxes on the revenue allocation area.32 Give the agency a clear schedule and a clear statement of the base and increment you used. For background, see the Issues course on urban renewal and economic development.

Banks and vendors

The board, as supervising board, designates depositories "by competitive bidding or by other means generally accepted as standard business practice," and certifies each depository's capital and surplus every six months.33 The bank is a counterparty, and the board has a role in picking it.

On software, the statute allows computer routines while "the responsibility for completion of each office's statutory duties" stays "under the supervision of that office."34 If the system miscalculates interest, you still sent the bill. Check a sample by hand each cycle. Records in the vendor's system stay on the retention schedule (permanent at least ten years, semipermanent five, temporary two), and destruction takes a board resolution on the prosecutor's advice. I found no statute giving the treasurer separate authority to bind the county to a software contract.

Servicers, title companies and tax agents

Notice goes to the taxpayer "or to his agent or representative." An escrowee or trustee delivers the equitable titleholder a statement of the total billed by the second Monday of December (December 14, 2026, my calculation). Failure to mail or receive the notice does not invalidate the tax.35 A party in interest may file a written request for notice of a pending tax deed. I found nothing regulating mortgage servicers or tax service companies as such. They pay in bulk and will call on December 19 asking where a payment went. Decide your bulk-payment policy, post it, and apply it the same way to everyone.

The Legislature, Every Session

Your duties change by statute. The regular session convenes at noon on the Monday on or nearest January 9. January 9, 2027 is a Saturday, so the 2027 session should convene Monday, January 11 (my calculation). No act takes effect before July 1, or sixty days after the session ends, "except in case of emergency."36

The emergency exception matters. House Bill 594 in 2026 amended Idaho Code 63-903, 63-1201 and 63-1202 on how late charges and interest are apportioned and settled, with an emergency clause and a July 1, 2026 effective date.37 The bill text I read does not mark old and new language, so I cannot say line by line what changed. Read the current section, not the old binder. The Legislature says its statute pages are updated "July 1 following the legislative session," so check the session law too.

Your voice in this belongs to your association. The Idaho Association of Counties represents counties before the Legislature, builds its package through a committee with representatives from each affiliate, and encourages county officials to send recommendations.38 The Idaho Association of County Treasurers is one of those affiliates, and its 2027 conference is listed for August 2 to 6.39

Liberty Perspective: The Statute You Run Is Not the One You Learned

Each July the law that governs your office may differ from the law you worked under in June. The training you took at swearing-in described a statute that has been amended since. Changes reach you through a conference, a colleague or a vendor notice, and a vendor notice is a summary written around the vendor's product. Read the enrolled bill for any section you use daily, and tell your association what an amendment broke. A statute is only as good as the information the Legislature gets from the people who run it.

When Independent Officers Disagree

What the board can order, and what it cannot

A board has only the powers the law gives it, "under such limitations and restrictions as are prescribed by law." Within that, it can adopt your budget and fix your pay and your deputies' pay, approve your bond, inspect your books, withhold approval of your accounts while you neglect a duty, designate depositories, approve investments, cancel or adjust taxes by recorded action, direct tax deeds, sue for the $500 forfeit, and suspend you on a Controller's default finding.

It cannot:

  • directly control your deputies' work or write mandatory termination procedures for your office;7
  • create a county office the Constitution does not list;
  • declare your office vacant because it dislikes your performance. In Gorman v. Board of Commissioners of Boise County (1874, territorial) the board declared the assessor and tax collector's office vacant and the court reversed, saying the board "has no authority to pass upon the malfeasance, or misfeasance of any officer";40
  • make you pay one creditor ahead of another, or move money between funds without a resolution; or
  • order a cancellation its own rules forbid, such as a hardship cancellation under 63-1302. The statute shields you from personal responsibility for the board's legal error, but nothing tests the rule, so get the prosecutor's written view first.

Gorman is old and territorial. I cite it for the principle that a board acts only as statute allows. Present-day removal runs through 67-1055 and recall, covered in Module 1.

Documenting a disagreement

  1. Reduce the request to writing. If a commissioner asked orally, reply by letter asking whether it is the board's action.
  2. Cite and quote the section you rely on.
  3. Ask for action in the minutes and a copy of the proceedings.
  4. Ask the prosecutor in writing, and allow time to answer.
  5. Keep copies. Board proceedings are permanent records, and the retention schedule governs your files.41 A letter you send is a record.

Mediation, opinions and going to court

I found no statute creating mediation for disputes between county officers. Informal help is the practical route: another treasurer through your association who has seen the same dispute.

A written Attorney General opinion is provided without fee to the legislature, governor, secretary of state, state treasurer, state controller and superintendent of public instruction. County officers are not listed.42 In 1986 the office said it "usually" refers sheriffs' legal questions back to the county prosecutor. That describes 1986 practice and I found no current policy. Ask your prosecutor whether to request one. An opinion persuades. It does not bind a court.

When neither side moves, three court routes exist: a declaratory judgment, which the court "may refuse" if it would not end the uncertainty; a writ of mandate for "an act which the law especially enjoins as a duty resulting from an office," where no other adequate remedy exists; and review of a final board act under Idaho Code 31-1506.43

The timing lesson comes from Clark v. Ada County Board of Commissioners (1977). The assessor, the clerk and others sought a writ of prohibition against a reappraisal. The Court denied it: "a past act will not be subject to a writ," it declined to decide whether the commissioners exceeded their jurisdiction, and no showing was made that an appeal was inadequate.44 Raise an objection while the order is still ahead of you, and use the review route the statute gives. I found no Idaho appellate decision on a treasurer refusing a board order.

Practical Scenario: The Text From a Commissioner

Marguerite Oyelaran, treasurer of Fremont Ridge County, gets a Friday text from a commissioner: "Zero out the penalty on the Kessler parcel, he's a friend, and give him the hardship exemption too. Board's fine with it."

A late-charge adjustment needs a board resolution under 63-1304. A cancellation needs recorded board action under 63-1302, then a copy of the proceedings under 63-1303. A hardship exemption is for the board of equalization on a claim filed by the fourth Monday of June, and the Tax Commission's rule keeps it outside the cancellation power. She emails back: "I can post an adjustment when I receive a copy of the board's proceedings." She asks the prosecutor in writing about the hardship request. She posts nothing on the text. The board takes the late charge up by resolution at its next meeting, and the hardship request waits for the next filing window. Her protection under 63-1303 depends on the board acting as a board.

Practical Scenario: The Deputy Who Vanished From the Budget

Daniel Whitcomb, treasurer of Sagebrush County, files his estimate on time. In August the draft budget removes his second deputy position, and nobody told him.

Can the board do that? On staffing, probably, since Dygert leaves the board room unless it abuses its discretion. Can he keep the deputy and pay her from another line? No: 31-1607 makes the overspend his personal liability, and the auditor will not issue the warrant. Can he hire counsel? Not alone. Clayton says it runs through the board. So he uses the hearing, with two years of workload counts and the cost of the position, and asks that the minutes reflect it. After adoption he writes the chair and the prosecutor asking whether the board will authorize counsel if he believes the cut leaves him unable to perform statutory duties. The answer goes in his file. He plans the year around one deputy and does not spend over the appropriation.

Related Organizations and Where to Get Help

Each URL below returned a live page when I checked it on October 13, 2026.45

The Prosecuting Attorneys Association and Treasurers Association domains would not connect when I tried them, so the links go to their IAC pages. See also Module 10.

Practice Points for the Officeholder

Relationship checklist

  • Board: file the budget estimate on time, attend the hearing, settle annually in the commissioners' presence, report at every regular meeting.
  • Auditor: settle and reconcile monthly. Ask for the roll in writing if the date passes.
  • Assessor and sheriff: agree in writing on correction flow and warrant format.
  • Prosecutor: ask in writing, cite the section, date the answer.
  • Tax Commission: ask for written constructions under 63-105A(14).
  • Districts and vendors: point to the transmittal schedule, and test vendor output by hand.

Dates (all my calculation from the cited statutes)

  • October 26, 2026: Commission notice on certified levies. November 2: the auditor's roll reaches you.
  • November 23: subsequent roll to the clerk of the board. December 7: first Monday of December; the subsequent roll follows as soon as possible.
  • December 14: escrowee and trustee statements. December 20: first half due, a Sunday this year. I did not check whether another section moves a weekend due date, so ask your prosecutor now.
  • January 11, 2027: the Legislature should convene. May 3 and 17: budget notice and estimate. September 9: district certification. September 7 and 13: board hearing window.

What the auditor and the board will ask

  • Do your books reconcile to the auditor's every month, and were the settlement and report on time?
  • Can you show the written order behind each adjustment you posted?
  • Is each deposit in a designated depository, and each investment approved?
  • Are records on the retention schedule?

Common ways into trouble

  • Posting an adjustment on a phone call. Spending over the appropriation, which is personal and on your bond.47
  • Missing the May estimate. Trusting the vendor's math.
  • Advancing money to a district ahead of schedule. Hiring a lawyer without the board's authorization.

Escalation ladder

  1. Talk to the person. Follow up in a letter citing the section.
  2. Ask for board action in the minutes.
  3. Ask the prosecutor in writing.
  4. Ask the Tax Commission for a written construction, on a property tax question.
  5. Ask your prosecutor whether to request an Attorney General opinion.
  6. Apply to the board for counsel under Clayton, and keep the answer.
  7. Declaratory relief, mandamus or review under 31-1506, while the matter is still ahead of you.

If you are unsure which rung, call the officers of the Idaho Association of County Treasurers.

Pictures, Numbers and Infographics

One tax bill pays for many governments, and each is run by different elected people. The counts and dollar figures below show how many governments the treasurer collects for and how the 2025 levy divided among them.

Two-story stone and brick county courthouse with a columned entrance, lawn and trees, Weiser, Idaho
The Washington County Courthouse on East Main Street in Weiser, built in 1913, photographed in August 1998. In a courthouse like this the treasurer, clerk, assessor and commissioners may work down the hall from one another, yet each is elected separately. Credit: Calvin Beale, U.S. Department of Agriculture. Public domain, via Wikimedia Commons.

By the numbers

Property tax levied by type of government, $ millions 2021 2025 County 560.1 682.4 City 571.2 705.0 School 593.3 404.4 Highway 129.5 154.2 All other 258.6 340.4
Blue bars are 2021, orange bars are 2025. School taxes fell as the Legislature paid down school levies through the School District Facility Fund. Source: Idaho State Tax Commission, Market Values and Property Taxes for 2025 (Dec. 22, 2025), Table 7.
Who touches the property tax, in order Assessor Values the property Board of county commissioners Sets the levies and sits as the board of equalization Clerk, as auditor Computes the tax on each parcel and delivers the roll Treasurer Collects, receipts and holds the money Treasurer, with the auditor Pays each taxing district its share Sheriff Serves the paper that makes people pay
Each office checks the one before it, and no single officer can move the money alone. Source: this module, with Idaho Code Title 31 and Title 63.

Sources & Further Reading

Primary Sources

  • Idaho Const. art. XVIII, §§ 6 and 7
  • Idaho Code Title 31, chapters 8, 15, 16, 20, 21, 22, 23, 26 and 31, including §§ 31-802, 31-871, 31-1502 to 31-1511 and 31-1602 to 31-1608
  • Idaho Code Title 63, including §§ 63-105, 63-105A, 63-118, 63-219, 63-602AA, 63-803, 63-809, 63-811, 63-902, 63-903, 63-1005 to 63-1014, 63-1201, 63-1202, 63-1302 to 63-1308
  • Idaho Code §§ 50-2908, 57-105 to 57-128, 67-404, 67-450B, 67-510, 67-1055, 67-1075, 67-1076, 67-1081, 67-1084, 67-1226, 67-1401, 74-101 and chapters 10-12 and 7-3 (declaratory and mandamus relief)
  • IDAPA 35.01.03, Property Tax Administrative Rules, rule 936
  • Gorman v. Board of Commissioners of Boise County, 1 Idaho 553 (1874); Meller v. Board of Commissioners of Logan County, 4 Idaho 44, 35 P. 712 (1894); Dukes v. Board of County Commissioners, 17 Idaho 736, 107 P. 491 (1910); Clayton v. Barnes, 52 Idaho 418, 16 P.2d 1056 (1932); Dygert v. Board of County Commissioners of Caribou County, 64 Idaho 161, 129 P.2d 660 (1942); Planting v. Board of County Commissioners of Ada County, 95 Idaho 484, 511 P.2d 301 (1973); Clark v. Ada County Board of Commissioners, 98 Idaho 749, 572 P.2d 501 (1977)

Agency Guidance

Related Training Modules

Knowledge Check

Check your understanding. No scores are saved: this is for your own review.

1. The board of county commissioners adopts a recorded cancellation of a tax and the clerk of the board delivers a copy of the proceedings to you. Under Idaho Code 63-1303(2), who bears responsibility for the legality of the order?

2. You believe the board's budget cut leaves your office unable to do its statutory work, and you want a lawyer to challenge it. What does Clayton v. Barnes (1932) tell you about hiring one yourself?

3. Near year end, you pay a vendor from a line that is already at its appropriation. What does Idaho Code 31-1607 say about the excess?

4. You are unsure how a property tax statute applies to a billing question. Under Idaho Code 63-105A(14), what is the effect of a written administrative construction from the State Tax Commission that you requested?

5. A personal property tax account is delinquent and you decide to use distraint. Who issues the warrant of distraint, and to whom is it directed?

Reference Materials

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Footnotes

  1. Idaho Const. art. XVIII, § 6 (county offices; "No other county offices shall be established"; commissioners "may employ counsel when necessary"; the sheriff, assessor, treasurer and clerk "shall be empowered by the county commissioners to appoint such deputies and clerical assistants," whose pay is "fixed by the county commissioners") and § 7 (fixed annual salaries paid monthly; an officer's "actual and necessary expenses" are a legal charge against the county; a sworn quarterly statement of fees and expenses goes to the clerk of the board and is audited by the board). https://legislature.idaho.gov/statutesrules/idconst/ArtXVIII/. The prosecuting attorney is elected too and is covered in the prosecutor track.
  2. Idaho Code § 31-801 (board has "jurisdiction and power, under such limitations and restrictions as are prescribed by law"); § 31-802 (supervise the official conduct of county officers charged with "assessing, collecting, safekeeping, management or disbursement of the public moneys," approve official bonds, require reports and "present their books and accounts for inspection"); § 31-809 (examine and audit the accounts of officers who handle county money); § 31-855 (a commissioner who "willfully, fraudulently or corruptly attempts to perform an act, as commissioner, unauthorized by law" commits a misdemeanor).
  3. Idaho Code § 31-1602(1), (2), (6), (7). The auditor is the budget officer; written notice goes out on or before the first Monday of May and itemized estimates are due the third Monday of May; the penalty for failing to file is $10 to $50, deducted by the auditor from the next salary warrant; if an estimate is not filed, the budget officer prepares one and, once the commissioners approve it, it is the office's budget. In 2027 those Mondays are May 3 and May 17 (my calculation).
  4. Idaho Code § 31-1605. The hearing is held on or before the Tuesday following the first Monday in September and concluded by the second Monday; an officer "may be called before said board . . . and be examined by said board or any taxpayer concerning the expenditures made by him and the estimated expenditures for the ensuing fiscal year." In 2027 those dates are Tuesday, September 7 and Monday, September 13 (my calculation). The same section lets the board make a general reserve appropriation of up to five percent, spendable on a unanimous vote.
  5. Idaho Code § 31-1606(1) (the classes "salaries," "benefits" and "detail of other expenses" "constitute the appropriations"; no salary may be raised after final adoption without a board resolution entered in the minutes); § 31-1607 (spending over appropriation "shall not be a liability of the county"; the official is "liable therefor personally and upon his official bond"; the auditor issues no warrant and the commissioners approve no claim over appropriation except on court order or for emergencies; the prosecuting attorney "shall" sue); § 31-2017 (officials who issue orders or warrants or approve bills beyond the levies are liable personally and on their bonds); § 31-1608 (emergency spending requires a unanimous commissioner resolution stating the facts).
  6. Idaho Code § 31-3106 (board fixes the annual salaries of county officers "through the county budget process," from October 1); § 31-3107 (the treasurer and other named officers are "empowered by the board of county commissioners to appoint such deputies and clerical assistants as the business of their offices may require," paid "such remuneration as may be fixed by said board"; amended 2025, ch. 96); § 31-2003 (every county officer except a commissioner "may appoint as many deputies as may be necessary for the prompt and faithful discharge of the duties of his office").
  7. Idaho Attorney General Opinion No. 86-10 (Aug. 21, 1986), requested by the Ada County Assessor: commissioners "may not directly control the work activities of deputies and assistants of other officers, nor may they establish mandatory grievance or termination procedures for other offices," but they set salaries and may adopt personnel guidelines on an advisory basis. https://www.ag.idaho.gov/content/uploads/2018/04/OP86-10.pdf. It adopts a 1979 guideline and predates the 2025 amendment to § 31-3107. An opinion is the Attorney General's reading of the law, not a court holding.
  8. Planting v. Board of County Commissioners of Ada County, 95 Idaho 484, 511 P.2d 301 (June 27, 1973) (McFadden, J.). Text: https://static.case.law/idaho/95/html/0484-01.html. The Court did not decide whether the order complied with § 31-3106 or art. XVIII, § 7, because the abuse of discretion finding resolved the case. The salary statute has been amended since 1971.
  9. Dukes v. Board of County Commissioners of Boise County, 17 Idaho 736, 107 P. 491 (Feb. 24, 1910) (affirmed on the judgment roll alone; the evidence was not before the Court, which assumed the trial court's finding of necessity); Dygert v. Board of County Commissioners of Caribou County, 64 Idaho 161, 129 P.2d 660 (Sept. 17, 1942) (board "thoroughly investigated" the work, authorized a stenographer two days a week at $6.25 a week; order stands "unless it affirmatively appears that the Board abused its discretion"). Both applied predecessor statutes. Texts: https://static.case.law/idaho/17/html/0736-01.html and https://static.case.law/idaho/64/html/0161-01.html.
  10. Idaho Code § 31-2112 (monthly settlement with the auditor on the first Monday, on a sworn statement; annual settlement "on the first Tuesday after the first Monday of October, in the presence of the commissioners, who have a supervisory control thereof," which in 2026 was October 6 by my calculation); § 31-2113 (detailed report "at every regular meeting of the board"); § 31-2114 ($500 forfeit "for every such neglect or refusal," and the board "must institute suits"). Section 63-1201 moves the tax collector's monthly settlement to the second Monday of January and July.
  11. Idaho Code § 67-450B(1), (2)(a) (independent audit by an independent auditor on written contract once annual expenditures from all sources exceed $300,000; one copy filed with the Legislative Services Office within nine months after the audit period; the governing body must budget for it); § 31-1503 (board "must not allow any account of any county officer while he neglects or refuses to perform any duty required of him by law or is liable upon any official or other bond").
  12. Idaho Code § 63-1302(1), (3) (commissioners may cancel taxes "which for any lawful reason should not be collected" and refund double payments and erroneous assessments; the action goes in the official minutes; refunds are paid by auditor's warrant on the current expense fund or by checks issued by the tax collector); § 63-1303 (clerk of the board delivers a copy of the proceedings; the collector makes the corrections; "the tax collector shall assume no personal responsibility as to the legality of the orders but such responsibility shall rest entirely with the county commissioners"); § 63-1304 (board may by resolution authorize adjustment of late charges, interest and fees "not to exceed the designated limit as set by the county commissioners"); IDAPA 35.01.03.936 (the cancellation authority "extends neither to hardship situations pursuant to Section 63-602AA, Idaho Code, nor to cancellation of tax resulting from unequal or excessive valuation by the assessor"). https://adminrules.idaho.gov/rules/current/35/350103.pdf. I found no Idaho decision on § 63-1303 or on the rule.
  13. Idaho Code § 63-1005(1), (2), (8), (9) (collector serves notice of pending issue of tax deed by certified mail, with publication if returned; affidavit of compliance at least five working days before the deed issues, recorded with the county recorder); § 63-1006(1), (2), (4), (6)(e) (commissioners direct issuance; written final decision with findings and conclusions when the owner appears; petition for district court review within thirty days; deed signed by the collector and acknowledged before the county recorder); § 63-1007(2) (redemption right ends fourteen months after the deed unless the board has earlier extinguished it by contract of sale or county deed); § 31-808(1), (2)(b) (board sells tax-deeded property at auction with a minimum bid covering taxes, interest and costs, and apportions excess proceeds).
  14. Idaho Code § 31-1508 (no transfer between funds except as law allows, and then only by board resolution with certified copies filed with the auditor and treasurer; "[t]he board shall not make any preferred creditor . . . and the county treasurer shall in all things observe these instructions"); § 31-1511 (warrants payable on demand are signed by both auditor and treasurer, paid "in the order of presentation," and registered if the fund is short); § 31-2101(6).
  15. Idaho Code § 31-2301 (auditor draws warrants for claims "legally examined, allowed and ordered paid by the board"); § 31-2304 (auditor "must keep accounts current with the treasurer" and charges the treasurer with each receipt filed); § 31-2101(2), (5), (6); § 31-1509 (county accounting to meet generally accepted accounting principles or Governmental Accounting Standards Board standards and, on the Controller's notice, the uniform accounting manual).
  16. Idaho Code § 63-509(1) (board of equalization delivers the rolls to the auditor on or before the second Monday of July); § 63-811(1), (2), (5), (6) (auditor delivers the property and operating property rolls to the tax collector on or before the first Monday of November and the subsequent roll as soon as possible after the first Monday of December, each with the auditor's affidavit; failure to make the affidavit does not affect the validity of any entry); § 63-812; § 63-1201; § 63-1202(1) (auditor transmits each district's money on the second Monday of each month, by the twenty-fifth in July and January). The first Monday of November 2026 is November 2 (my calculation).
  17. Idaho Code § 63-1005(9) (affidavit of compliance recorded in the office of the county recorder; record is prima facie evidence of notice); § 63-1006(6)(e); § 31-871(1)(b) ("records affecting the title to real property or liens thereon" are permanent records).
  18. Idaho Code § 63-310 (assessor certifies the property roll on or before the fourth Monday of June and delivers it with claims for exemption to the clerk of the board; it stays with the clerk until the second Monday of July); § 63-311(1), (2) (subsequent roll to the clerk of the board on the fourth Monday of November; missed roll on the first Monday of January); § 63-312 (assessor's affidavit); § 63-307 (assessor identifies ownership from recorded documents or other admissible evidence; a mistake in the owner's name does not affect the validity of the assessment or lien); § 63-902(1), (9), (10).
  19. Idaho Code § 63-1014(1)(a) to (c) (a holder of a purchase money security interest who wants to repossess and sell a specific item of personal property worth more than $20,000 asks the collector to segregate it; the assessor determines its market value for assessment purposes and gives it to the collector; taxes are paid before possession or sale).
  20. Idaho Code § 63-602AA(1), (3), (5) (undue hardship exemption "determined by the board of equalization"; claims by the fourth Monday of June, acted on by the second Monday of July; good for the current tax year only); § 63-1305 (after a court or Board of Tax Appeals refund order the commissioners choose refund or credit; refunds paid by auditor's warrant on the current expense fund; amounts may be certified in district budgets); § 63-1305C(2), (4) (provisional exemption granted by the board for property under construction for an exempt use); § 63-1308 (taxes paid under protest are apportioned like other taxes; an action for recovery "shall be commenced within sixty (60) days after such payment").
  21. Idaho Code § 63-1012(1), (2) (warrant of distraint issued by the collector, "directed to the county sheriff"; record of each warrant and return kept two years; collection or a no-property return relieves "the county sheriff and tax collector and their bondsmen from responsibility of that delinquency"; when directed by the commissioners the collector sues on a returned warrant); § 63-1013(1) to (3) (sheriff serves and executes as on executions on personal property, returns within ninety days, and is liable "for double the amount of the property taxes, with interest and costs" for a false return; fees set by ordinance of the board; follow-up warrant to the sheriff of the county where the taxpayer moved); § 31-2202(8) (sheriff serves process "in the manner prescribed by law"); § 63-105(7) (Tax Commission summons "served without fee or mileage charge by the sheriff").
  22. Idaho Code § 31-2604(1) to (3) (prosecutor defends civil actions in which the county is a party and gives 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"); § 31-2607 (legal adviser of the board; "must attend and oppose all claims and accounts against the county when he deems them unjust or illegal"); § 31-813 (board "may" employ counsel "with or without the prosecuting attorney"); § 31-1607 (prosecutor sues for over-appropriation); § 63-105A(8) (Commission may require prosecutors to bring actions on penalties and forfeitures for violations of law in assessment and taxation); § 31-2115 (treasurer sues a prosecutor who fails to pay over money received).
  23. Idaho Attorney General Opinion No. 93-8 (July 20, 1993) (commissioners may not retain outside civil counsel on a long-term basis without a recorded, case-by-case showing of necessity; the prosecutor's § 31-2604 duty "supersedes" the board's § 31-813 power). https://www.ag.idaho.gov/content/uploads/2018/04/OP93-08.pdf
  24. Clayton v. Barnes, 52 Idaho 418, 16 P.2d 1056 (Nov. 28, 1932) (Budge, J.). Text: https://static.case.law/idaho/52/html/0418-01.html. The Court reversed the judgment for the $250 fee. It said the assessor "could have made proper application to the board, which he did not do, for the employment of counsel," and that a wrongful refusal was "subject to review upon appeal from its order." See also Meller v. Board of Commissioners of Logan County, 4 Idaho 44, 35 P. 712 (Feb. 5, 1894) (two-year retained attorney contract void; the board "may, when the necessity exists, employ counsel, but that necessity must be apparent, and the action of the board in each case is subject to review by the courts"). The county prosecutor module covers both cases in more detail.
  25. Idaho Code § 63-105A(1), (3), (4), (6), (10), (14), (16) (Commission is the state board of equalization; coordinates the system; corrects erroneous assessments; instructs assessors and county boards of equalization; visits counties; prepares a supplemental roll if an assessor refuses to correct omissions or errors); § 63-105(2); IDAPA 35.01.03 (Property Tax Administrative Rules, adopted under § 63-105); § 63-219(1), (4) (Commission develops statewide systems for property rolls and parcel numbering and provides property tax notices to county tax collectors "at its expense"). I found no statute or rule setting a scheduled review of county treasurers. Section 63-105A(10) authorizes visits to investigate assessment and equalization work, and § 63-105A(9) lets the Commission require information from local officers.
  26. Idaho Code § 63-809(1) to (3) (Commission notifies the commissioners of approval of certified levies by the fourth Monday of October, and notifies "the board of county commissioners, county treasurer and county attorney" of a district levy that appears unauthorized or excessive; the Attorney General or county attorney "shall immediately bring suit"). The statute does not say how the tax collector treats the levy while the suit is pending. The fourth Monday of October 2026 is October 26 (my calculation).
  27. Idaho Code § 67-1075(1) (Controller maintains a uniform accounting manual; "[a]ll local governmental entities . . . shall comply"); § 31-2101(4), § 31-1602(8) (county records conform "[u]pon notification by the state controller"); § 67-1076(1), (2), (7) (central registry; annual submission on or before December 1; late fee of up to $500 a day after thirty days' notice; commissioners publish notice of noncompliance; costs and fees "may be deducted from any distributions of taxes, fees, increment financing, or assessments collected by the county"); § 67-1081(2) (Controller reports refusal or neglect of county officers to obey his instructions to the prosecuting attorney, who "shall promptly take action"); § 67-1084 (county officers "shall afford all reasonable and needed facilities" and make returns under oath).
  28. Idaho Code § 67-1055 (if the Controller, "upon an examination of the books and accounts of any treasurer of any county," finds a defaulter, he reports to the board, which may "suspend such treasurer," appoint a temporary treasurer, continue the suspension "until such defalcation shall have been made good," or declare the office vacant if it "cannot be made good"). I found no Idaho decision applying § 67-1055. See also § 31-2002 (Attorney General may investigate allegations of state criminal law violations by county elected officers in their official capacity; amended 2025, ch. 296) and § 67-1401(17).
  29. Idaho Code § 67-1226 (State Treasurer may establish a pooled investment program; "[a]ny public agency is hereby authorized to invest funds not immediately required"); § 67-1210 (investments the State Treasurer may make, the list § 57-127 borrows); § 57-127 (treasurer deposits public moneys in designated depositories; "with the approval of the supervising board" may invest surplus funds in § 67-1210 investments; interest goes to the general fund unless law requires otherwise). Program page: https://sto.idaho.gov/Investments/Local-Government-Investment-Pool-LGIP. I did not find whether § 57-127 approval is required for a deposit in the pool under § 67-1226.
  30. Idaho Code § 63-803(2), (3), (5) (auditor informs each district of its taxable value; district certifies its dollar budget to the county commissioners "not later than the Thursday prior to the second Monday in September," with an extension of up to seven working days on application; commissioners then set the levy; districts with voter-approved bonds and levies give the collector the expiration dates); § 63-804; § 63-902(1)(h), (2), (11) (expiration dates appear on the notice, by insert or link; another entity's charge goes on the notice only with commissioner approval and if the entity can lien property and certify the charge to the auditor). The Thursday before the second Monday of September 2027 is September 9 (my calculation).
  31. Idaho Code § 74-101(13) ("public record" includes any writing "prepared, owned, used or retained by any state agency, independent public body corporate and politic or local agency regardless of physical form or characteristics"; personal notes created solely for the official's own use are excluded while unshared).
  32. Idaho Code § 50-2908(2), (3) (the county treasurer pays each taxing district the taxes computed on the base assessment roll and pays the urban renewal agency "the balance, if any," of taxes on the revenue allocation area; the agency deposits it in its special fund); amended 2025, ch. 300. Highway district taxes in areas formed or expanded on or after July 1, 2020 follow § 50-2908(2)(a)(iv). Distribution detail belongs to the distribution and accounting module.
  33. Idaho Code § 57-106 ("supervising board" is the official governing body of the unit); § 57-128 (supervising board designates depositories "by competitive bidding or by other means generally accepted as standard business practice"; deposits may not exceed the depository's capital and surplus or reserves); § 57-127 (board certifies each depository's capital and surplus at least every six months; treasurer deposits public moneys, except where under $1,000); § 57-105 (public moneys include money in the hands of the tax collector or public administrator).
  34. Idaho Code § 63-902(8) ("Computer and data processing routines . . . may be utilized with the responsibility for completion of each office's statutory duties to remain under the supervision of that office"); § 63-219(2), (3) (alternate systems and forms need Commission approval or filing); § 31-871(1), (2) (permanent records kept not less than ten years, semipermanent not less than five, temporary not less than two; destruction only by board resolution "after regular audit and upon the advice of the prosecuting attorney," under the direction of the elected official responsible); § 63-902(7) (duplicate tax receipts and microfilm may be destroyed at ten years). I found no statute giving the treasurer separate authority to bind the county to a software contract.
  35. Idaho Code § 63-902(1) (notice goes to the taxpayer "or to his agent or representative"), (6) (an escrowee, trustee of trust deed or other third-party taxpayer delivers the equitable titleholder a statement of the total billed "on or before the second Monday of December"), (10) (failure to mail or receive the notice does not invalidate the tax), (12) (electronic notice only on request, on the collector's form); § 63-1005(5), (6) (party in interest may file a written request for notice of pending tax deed; actual notice is sufficient); § 63-1007(1). I found no section regulating mortgage servicers or tax service companies as such. The second Monday of December 2026 is December 14 (my calculation).
  36. Idaho Code § 67-404 (regular session convenes at noon on the Monday on or nearest the ninth day of January; first regular session in odd-numbered years); § 67-510 (no act takes effect before July 1 of the year of the regular session or sixty days after its end, whichever is later, "except in case of emergency"). January 9, 2027 is a Saturday, so the 2027 session should convene Monday, January 11 (my calculation). The Legislature's statute pages state: "Idaho Statutes are updated to the website July 1 following the legislative session."
  37. H.B. 594 (2026), session law 2026, ch. 20. Title: amends §§ 63-903, 63-1201 and 63-1202 "to provide for certain apportionment of late charges and interest related to property taxes" and for settlement of those amounts by collectors and auditors; section 4 declares an emergency and an effective date of July 1, 2026. The bill text I read does not mark old and new language, so I cannot say what changed line by line. https://legislature.idaho.gov/sessioninfo/2026/legislation/H0594/
  38. IAC advocacy page, https://idcounties.org/advocacy/ (IAC represents county governments before the Legislature; its legislative package is developed by the IAC Legislative Committee, "ha[ving] representatives from each affiliate association and district," and adopted at the IAC Annual Conference; county officials are "strongly encouraged to provide IAC with their recommendations"). IAC's events list shows a 2027 IAC Midwinter Legislative Conference dated January 25, 2027, and its news list carries a July 31, 2026 item titled "2027 IAC Legislative Resolution Deadline Approaching." Checked October 13, 2026.
  39. Idaho Association of County Treasurers page on the IAC site, https://idcounties.org/idaho-association-of-county-treasurers/ (mission: "an effective communication network and . . . a source of education for County Treasurers while promoting integrity, credibility, and professionalism"; 2026 to 2027 board listed; 2027 annual conference listed for August 2 to 6, 2027). The IAC site also carries a notice of new-treasurer training hosted by the association (April 2023). Checked October 13, 2026.
  40. Gorman v. Board of Commissioners of Boise County, 1 Idaho 553 (1874) (territorial supreme court, Whitson, J.; one judge dissented). The quotations come from points 1, 5 and 6 of the opinion. https://static.case.law/idaho/1/html/0553-01.html. The case predates statehood and the present statutes, including §§ 31-802 and 67-1055, so I cite it for the principle that a board acts only as statute allows. It is not authority on any current removal procedure.
  41. Idaho Code § 31-871(1)(b) (proceedings of the governing body are permanent records), (1)(e) (board classifies unlisted records on the prosecutor's advice); § 74-101(13).
  42. Idaho Code § 67-1401(6) (written opinions "without fee" to the legislature, governor, secretary of state, state treasurer, state controller and superintendent of public instruction; county officers are not listed); Idaho Attorney General Opinion No. 86-16 (1986) (to a sheriff: "Usually, we refer legal questions from sheriffs back to the county prosecuting attorney since it is the prosecutor's duty to advise county officials. Idaho Code § 31-2604(3)."), https://ag.idaho.gov/content/uploads/2018/04/OP86-16.pdf. That sentence describes the office's practice in 1986. I did not find a current written policy.
  43. Idaho Code §§ 10-1201, 10-1202, 10-1206 (declaratory judgments; the court "may refuse" a declaration that "would not terminate the uncertainty or controversy"); §§ 7-302, 7-303 (writ of mandate to compel "an act which the law especially enjoins as a duty resulting from an office," issued where there is no "plain, speedy and adequate remedy in the ordinary course of law"); § 31-1506 (judicial review of a final board act under chapter 52, title 67, venue in the county's district court); § 63-118 (Tax Commission may use alternative dispute resolution on issues within its tax jurisdiction). I found no statute creating a mediation process for disputes between county officers.
  44. Clark v. Ada County Board of Commissioners, 98 Idaho 749, 572 P.2d 501 (Dec. 6, 1977) (McFadden, C.J.), an original proceeding by the Ada County assessor, the clerk and ex officio auditor, a property owners' association and taxpayers against the board, the board of equalization and the State Tax Commission. Text: https://static.case.law/idaho/98/html/0749-01.html. The Court denied a writ of prohibition: "a past act will not be subject to a writ," it "expressly decline[d] to decide" whether the commissioners exceeded their jurisdiction in the reappraisal, and the assessor made no showing that an appeal was inadequate.
  45. Organization pages checked October 13, 2026: tax.idaho.gov (and /taxes/property/counties/), idcounties.org, idcounties.org/idaho-association-of-county-treasurers/, idcounties.org/idaho-prosecuting-attorneys-association/, icrmp.org, ag.idaho.gov, sco.idaho.gov, sto.idaho.gov (LGIP page), legislature.idaho.gov/lso/audit/, each returning a page. IAC's "Roles & Responsibilities of County Elected Officials" (https://idcounties.org/wp-content/uploads/2022/12/Roles-Responsibilities.pdf) lists the treasurer's roles and the quarterly report under § 31-2113.
  46. Idaho Counties Risk Management Program, https://www.icrmp.org/ and https://www.icrmp.org/about-us/ (created in 1985 by Idaho local governments; provides risk financing and risk management resources to members). I did not review its coverage terms and make no claim about what it covers.
  47. Idaho Code § 31-2018 (officials "strictly account for all public moneys"; no personal liability for losses from disaster or from theft, robbery or criminal conduct of a person who is not a county official or employee; the county indemnifies against losses of public money "except those which are the result of negligence, gross negligence, or intentional conduct by the public official or employee"); § 31-1607; § 31-2017.