§ 31-101. State divided into counties.

The state is divided into the several counties in this chapter named and described. The county seats are located at the cities or villages named after the respective county descriptions.

§ 31-102. Definition of descriptive terms.

The words, “range,” “township” and “section” as employed in this chapter refer to the Boise meridian and base line of the United States survey, except in such cases as the word “range” obviously refers to a range of mountains. In the description of courses the words, “north,” “south,” “east” and “west” refer to true courses.

§ 31-103. Ada county.

Ada county is described as follows: beginning at a point in the center of the channel of the Boise river where the section line between sections fifteen (15) and sixteen (16), township three (3) north, range four (4) east, crosses said Boise river;

Northern boundary. Thence down the center of the channel of the Boise river to a point opposite the mouth of More’s creek. Thence in a straight line north forty-four (44) degrees and thirty-eight (38) minutes west until the said line intersects the north line of township five (5) north (12 Ter. Sess. 67); thence west to the northwest corner of township five (5) north, range one (1) west;

Western boundary. Thence south to the northwest corner of township three (3) north, range one (1) west; thence east to the northwest corner of section four (4), township three (3) north, range one (1) west; thence south to the southeast corner of section thirty-two (32), township two (2) north, range one (1) west; thence west to the northwest corner of township one (1) north, range one (1) west; thence south to the point in the middle of the channel of Snake river, where the line between township one (1) south, range one (1) west, and township one (1) south [, range two (2) west, crosses the said river];

Southern boundary. Thence southeasterly up the center of the channel of the said Snake river to a point where the section line between sections thirty-three (33) and thirty-four (34), township five (5) south, range four (4) east crosses the said Snake river;

Eastern boundary. Beginning at a point in the center of the channel of the Snake river where the section line between sections thirty-three (33) and thirty-four (34), township five (5) south, range four (4) east, Boise meridian, crosses said Snake river; thence extending in a northerly direction along the north and south center line of townships five (5), four (4), three (3), two (2) and one (1) south, range four (4) east, Boise meridian, to the base line and thence in a northerly direction along the north and south center line of townships one (1), two (2) and three (3) north, range four (4) east, Boise meridian, to a point in the center of the channel of the Boise river where the section line between sections fifteen (15) and sixteen (16), township three (3) north, range four (4) east, Boise meridian, crosses said Boise river, the point of beginning.

County seat — Boise City.

§ 31-104. Adams county.

Adams county is described as follows: beginning at a point on the boundary line between the states of Idaho and Oregon, the same being the middle of the center channel of Snake river, three thousand nine hundred sixty (3,960) feet in a southwesterly direction from the mouth of Wildhorse river;

Southern boundary. Then in an easterly direction fifteen and one-half (15 ½) miles to a point one-half mile east of the west quarter corner, section six (6), township seventeen (17) north, range two (2) west; thence south about twelve (12) miles to the intersection of said line with Cow creek; thence southeast down the center line of Cow creek to its confluence with the Weiser river; thence south across the Weiser river to a point five hundred (500) feet east of the north quarter corner of section twenty-nine (29), township fifteen (15) north, range two (2) west; thence east about three and three-quarters (3 ¾) miles to a point one thousand three hundred twenty (1,320) feet east of the northwest corner of section twenty-five (25), said township and range; thence south eight and one-half (8 ½) miles to a point one thousand three hundred twenty (1,320) feet east of the west quarter corner of section one (1), township thirteen (13) north, range two (2) west; thence in a southeasterly direction six and one-half (6 ½) miles to a point one thousand three hundred twenty (1,320) feet south and one thousand three hundred twenty (1,320) feet east of the west quarter corner of section twenty-four (24), township thirteen (13) north, range one (1) west; thence east (1911, ch. 31, section 2, pp. 67, 68) to the summit dividing the waters of the Payette and Weiser rivers;

Eastern boundary. Thence along said divide in a northerly direction to a point on said divide known as Big Rock Flat, where the waters flow into the Little Salmon; thence in a northeasterly direction on a low divide separating the waters of the Little Salmon and Payette rivers to a point east of the northern point of Little Salmon Meadows;

Northern boundary. Thence west to the Little Salmon river; thence down the Little Salmon river to a point east of the point where the section line between sections six (6) and seven (7), township twenty-two (22) north, range one (1) east, intersects said meridian; thence west to the middle of the main channel of Snake river (R.C., section 23w), the same being the boundary line between the states of Idaho and Oregon;

Western boundary. Thence in a southerly direction following said boundary line between said states of Idaho and Oregon, to the point of beginning (1911, ch. 31, section 2, p. 68).

County seat — Council.

§ 31-105. Bannock county.

Bannock county is described as follows: beginning at the intersection of the township line between townships four (4) and five (5) south, with the Snake river;

Western boundary. Thence down the Snake river southwesterly to the mouth of Portneuf river; thence up the Portneuf river to the intersection of the Portneuf river with the west boundary of section eight (8), township six (6) south, range thirty-four (34) east Boise meridian; thence south four and one-quarter (4 ¼) miles to the southeast corner of section thirty-one (31), township six (6) south, range thirty-four (34) east Boise meridian; thence west to the northeast corner of section six (6), township seven (7) south, range thirty-four (34) east, Boise meridian; thence south four (4) miles to the southeast corner of section nineteen (19); thence east one (1) mile to the northeast corner of section twenty-nine (29); thence south four (4) miles to the southeast corner of section eight (8) township eight (8) south, range thirty-four (34) east Boise meridian; thence east two (2) miles to the northeast corner of section fifteen (15); thence south two and one-half (2 ½) miles to the east quarter (E¼) corner of section twenty-seven (27); thence east one (1) mile to the east quarter (E¼) corner of section twenty-six (26); thence south one and one-half (1 ½) miles to the southeast corner of section thirty-five (35), township eight (8) south, range thirty-four (34) east Boise meridian; thence east one (1) mile to the northeast corner of section one (1), township nine (9) south, range thirty-four (34) east, Boise meridian; thence south two (2) miles to the southeast corner of section twelve (12); thence east two (2) miles to the northeast corner of section seventeen (17), township nine (9) south, range thirty-five (35) east, Boise meridian; thence south one and one-half (1 ½) miles to the east quarter (E¼) corner of section twenty (20); thence west one-half (½) mile to the center of section twenty (20); thence south two and one-half (2 ½) miles to the south quarter (S¼) corner of section thirty-two (32), township nine (9) south, range thirty-five (35) east, Boise meridian; thence east to the northeast corner of section five (5), township ten (10) south, range thirty-five (35) east, Boise meridian; thence south one and one-quarter (1 ¼) miles to the southeast corner of the northeast quarter (NE¼) of the northeast quarter (NE¼) of section eight (8); thence west one-quarter (¼) mile; thence south one-quarter (¼) mile; thence west one and one-quarter (1 ¼) miles; thence south three-quarters (¾) of a mile; thence west one-quarter (¼) mile to the southwest corner of lot one (1) of section eighteen (18), township ten (10) south, range thirty-five (35) east, Boise meridian; thence south on the range line three and three-quarter (3 ¾) miles to the southwest corner of township ten (10) south, range thirty-five (35) east, Boise meridian; thence east one and three-quarters (1 ¾) miles to the northwest corner of section four (4), township eleven (11) south, range thirty-five (35) east, Boise meridian; thence south one (1) mile to the northwest corner of section nine (9); thence east one-quarter (¼) mile; thence south one-half (½) mile; thence east one-half (½) mile; thence south one-half (½) mile; thence east one-quarter (¼) mile to the northwest corner of section fifteen (15); thence south one-half (½) mile to the west one-quarter (¼) corner of section fifteen (15); thence east one (1) mile; thence south one-half (½) mile to the northwest corner of section twenty-three (23), township eleven (11) south, range thirty-five (35) east, Boise meridian; thence following the unbroken crest of the main mountain range to the southeast corner of section twenty-four (24), township eleven (11) south, range thirty-five (35) east, Boise meridian; thence southerly and easterly along the crest of the mountains between Malad and Marsh valleys to a point on the north and south center line of section thirty-three (33), township twelve (12) south, range thirty-six (36) east, Boise meridian; thence north to the center line of section twenty-eight (28), township twelve (12) south, range thirty-six (36) east, Boise meridian; thence east three and one-half (3 ½) miles through the center of sections twenty-seven (27), twenty-six (26) and twenty-five (25) to the east quarter (E¼) corner of section twenty-five (25), township twelve (12) south, range thirty-six (36) east, Boise meridian; thence south between ranges thirty-six (36) and thirty-seven (37) east, Boise meridian; to the top of the crest of the mountains between Malad and Marsh valleys; thence in an easterly and southerly direction on the crest of the mountains between Malad and Marsh valleys to a point on the Oxford mountain range where the same is intersected by the one-sixteenth (1/16) section line, eighty (80) rods, more or less, south of the township line between township thirteen (13) and fourteen (14) south. Southern boundary. Thence east to the southeast corner of lot one (1), section four (4), township fourteen (14) south, range thirty-nine (39) east, Boise meridian; thence north six and one-quarter (6 ¼) miles to the northwest corner of section three (3), township thirteen (13) south, range thirty-nine (39) east, Boise meridian; thence east on township line sixteen and one-quarter (16 ¼) miles, more or less, to the summit of the Bear River range.

Eastern boundary. Thence north following the unbroken crest of the Bear River range to its intersection with the township line between townships nine (9) and ten (10) south; thence west on the township line to the southwest corner of section thirty-two (32), township nine (9) south, range forty-one (41) east, Boise meridian; thence north three (3) miles to the northwest corner of section twenty (20); thence west one (1) mile to the southwest corner of section eighteen (18), township nine (9) south, range forty-one (41) east, Boise meridian; thence north nine (9) miles to the northwest corner of section six (6), township eight (8) south, range forty-one (41) east, Boise meridian; thence west four (4) miles to the southwest corner of section thirty-three (33), township seven (7) south, range forty (40) east, Boise meridian; thence north six (6) miles to the northwest corner of section four (4), township seven (7) south, range forty (40) east, Boise meridian; thence west one and one-half (1 ½) miles to the southwest corner of section thirty-one (31), township six (6) south, range forty (40) east, Boise meridian; thence north six (6) miles to the northwest corner of township six (6) south, range forty (40) east, Boise meridian; thence west six (6) miles to the southwest corner of township five (5) south, range thirty-nine (39) east, Boise meridian; thence north to the township line between townships four (4) and five (5) south.

Northern boundary. Thence west along said township line between townships four (4) and five (5) south to the place of beginning.

§ 31-106. Bear Lake county.

Bear Lake county is described as follows: beginning at the twenty-third (23d) mile post on the boundary line between Utah and Idaho;

Western boundary. Thence northerly along the summit of the range of mountains between Cache valley and Bear Lake valley to the corner of townships nine (9) and ten (10) south, range forty-one (41) east;

Northern boundary. Thence east twelve (12) miles; thence north to the summit of the divide between the waters of Bear river and the waters of Blackfoot river; thence easterly along said last named summit to the line between Wyoming and Idaho;

Eastern boundary. Thence south on said last named line to the southeast corner of Idaho;

Southern boundary. Thence west to the place of beginning.

County seat — Paris.

§ 31-107. Benewah county.

Benewah county is described as follows: beginning at the point of intersection of the Idaho-Washington state line with the north boundary line of township forty-six (46) north;

Western boundary. Thence south along said state line to the point of intersection of said state line with the north boundary line of the county of Latah, as now constituted;

Southern boundary. Thence in a southeasterly and easterly direction along said north boundary line of the county of Latah to the point of intersection of said north boundary line of Latah county with the west boundary line of the county of Shoshone, as the same is now constituted;

Eastern boundary. Thence along said west boundary line of Shoshone county to the point of intersection of said west boundary line of Shoshone county with the north boundary line of section twenty-two (22), township forty-seven (47) north, range one (1) east;

Northern boundary. Thence west along the north boundary line of sections twenty-two (22), twenty-one (21), twenty (20) and nineteen (19), township forty-seven (47) north, range one (1) east, to the point of intersection with the Boise meridian; thence along said Boise meridian to the northeast corner of section twenty-four (24), township forty-seven (47) north, range one (1) west; thence west along the north boundary line of sections twenty-four (24), twenty-three (23), twenty-two (22), twenty-one (21), twenty (20) and nineteen (19), township forty-seven (47) north, range one (1) west, to the range line between township forty-seven (47) north, range one (1) west, and township forty-seven (47) north, range two (2) west; thence along said last-mentioned range line to the northeast corner of section twenty-four (24), township forty-seven (47) north, range two (2) west; thence continuing west along the north boundary lines of sections twenty-four (24), twenty-three (23), twenty-two (22) to the northwest corner of section twenty-two (22), township forty-seven (47) north, range two (2) west; thence south along the west line of section twenty-two (22), township forty-seven (47) north, range two (2) west, to the northwest corner of section twenty-seven (27), township forty-seven (47) north, range two (2) west; thence west along the north line of sections twenty-eight (28) and twenty-nine (29), township forty-seven (47) north, range two (2) west, to the northwest corner of section twenty-nine (29), township forty-seven (47) north, range two (2) west; thence south along the west line of sections twenty-nine (29) and thirty-two (32), township forty-seven (47) north, range two (2) west, to the southwest corner of section thirty-two (32), township forty-seven (47) north, range two (2) west; thence west along the township line between townships forty-six (46) and forty-seven (47) north, range two (2) west, to the intersection of the range line between ranges two (2) and three (3) west; thence continuing west along the township line between townships forty-six (46) and forty-seven (47) north, range three (3) west, to the southwest corner of section thirty-three (33), township forty-seven (47) north, range three (3) west; thence north along the west line of section thirty-three (33), township forty-seven (47) north, range three (3) west, to the northwest corner of section thirty-three (33), township forty-seven (47) north, range three (3) west; thence west along the north line of sections thirty-two (32) and thirty-one (31), township forty-seven (47) north, range three (3) west, to the range line between ranges three (3) and four (4) west; thence south along the said range line to the northeast corner of section thirty-six (36), township forty-seven (47) north, range four (4) west; thence west along the north line of sections thirty-six (36) and thirty-five (35), township forty-seven (47) north, range four (4) west, to the northwest corner of section thirty-five (35), township forty-seven (47) north, range four (4) west; thence south along the west line of said section thirty-five (35), township forty-seven (47) north, range four (4) west, to the southwest corner of said section thirty-five (35), township forty-seven (47) north, range four (4) west; thence west along the north line of township forty-six (46) north, ranges four (4), five (5), and six (6) west, to the point of beginning. County seat — St. Maries.

§ 31-108. Bingham county.

Bingham county is described as follows: beginning at the northwest corner of section thirty-one (31), township six (6) south, range thirty (30) east:

Southern boundary. Thence east along the section line between sections thirty-one (31) and thirty (30), township and range aforesaid, and an extension thereof to the point where such extended line intersects with the center of the west channel of Snake river; thence up the center of the west channel of Snake river and the center of the main channel of Snake river to the intersection of the township line between townships four (4) and five (5) south; thence east along the said township line between townships four (4) and five (5) south to the southwest corner of township four (4) south, range forty-two (42) east;

Eastern boundary. Thence north along the range line between ranges forty-one (41) and forty-two (42) east to the southeast corner of township one (1) south, range forty-one (41) east;

Northern boundary. Thence west along the township line between township one (1) and township two (2) south, to the southwest corner of township one (1) south, range forty (40) east; thence north along the range line to the base line; thence west along the base line to the southwest corner of township one (1) north, range thirty-eight (38) east; thence north along the range line to the northeast corner of section twenty-four (24), township one (1) north, range thirty-seven (37) east; thence west along section lines to the southwest corner of section fifteen (15), township one (1) north, range thirty-seven (37) east; thence north along the section line to the northwest corner of said section fifteen (15), township one (1) north, range thirty-seven (37) east; thence west, following the section lines to the range line between ranges thirty-three (33) and thirty-four (34) east; thence north to the south line of Jefferson county; thence west along the south line of Jefferson county to the southeast corner of township four (4) north, range thirty-one (31) east; thence westerly along said township line seven and eighty-one hundredths (7.81) chains to the closing corner of sections three (3) and four (4), township three (3) north, range thirty-two (32) east, Boise meridian;

Western boundary. Thence south along section lines to the corner of sections three (3), four (4), thirty-three (33) and thirty-four (34), townships two (2) and three (3) north, range thirty-two (32) east; thence west along the township line to the corner of townships two (2) and three (3) north, ranges thirty (30) and thirty-one (31) east, Boise meridian; thence south along the range line to the corner of township two (2) north, ranges thirty (30) and thirty-one (31) east, Boise meridian; thence west along the township line to the closing corner of sections three (3) and four (4), township one (1) north, range thirty (30) east; thence south along the section lines to the standard corner of sections thirty-three (33) and thirty-four (34), township one (1) north, range thirty (30) east; thence west to closing corner of sections three (3) and four (4), township one (1) south, range thirty (30) east; thence south along section lines to the corner of sections three (3), four (4), thirty-three (33) and thirty-four (34), townships one (1) and two (2) south, range thirty (30) east; thence west along said township line to the corner of townships one (1) and two (2) south, ranges twenty-nine (29) and thirty (30) east, Boise meridian; thence south along the range line between townships twenty-nine (29) and thirty (30) east, to place of beginning.

County seat — Blackfoot.

§ 31-109. Blaine county.

Blaine county is described as follows: beginning at the southeast corner of township two (2) south, range seventeen (17) east, thence east along the township line between townships two (2) and three (3) south, to the intersection of the same with the line between ranges twenty-five (25) and twenty-six (26) east; thence south along the said range line to the middle of the channel of Snake river; thence up the center of the said channel of Snake river to the point of intersection with the range line between ranges twenty-seven (27) and twenty-eight (28) east; thence north along and upon said range line to the northwest corner of township nine (9) south, range twenty-eight (28) east; thence east upon and along the north line of said township nine (9) south, to the northeast corner of section four (4), township nine (9) south, range twenty-eight (28) east; thence in a northerly direction along and upon the section line which when surveyed will be between sections thirty-three (33) and thirty-four (34), township eight (8) south, range twenty-eight (28) east; and an extension of such line to the point where such extended line will intersect with the township line which when surveyed will be the township line between townships seven (7) and eight (8) south, range twenty-eight (28) east; thence west upon the township line to a point which when surveyed will be the southwest corner of township seven (7) south, range twenty-eight (28) east; thence north along and upon the range line which when surveyed will be the range line between ranges twenty-seven (27) and twenty-eight (28) east to a point which when surveyed and established will be the northwest corner of township four (4) south, range twenty-eight (28) east; thence east along and upon the north line of said township four (4) south to the northeast corner of township four (4) south, range twenty-nine (29) east; thence north along the range line between townships twenty-nine (29) and thirty (30) east, to the northeast corner of township two (2) south, range twenty-nine (29) east, thence west to what will be, when surveyed, the southwest corner of township one (1) south, range twenty-seven (27) east; thence north to what will be, when surveyed, the southwest corner of township one (1) north, range twenty-seven (27) east; thence west to the southeast corner of section thirty-one (31) in township one (1) north, range twenty-four (24) east; thence north to the summit of the range of mountains dividing the headwaters of Fish creek, Cottonwood creek and Copper creek from the waters of Lava creek, Champagne creek and Antelope creek; thence northwesterly along the summit of said range of mountains to the southern boundary line of Custer county; thence westerly along and upon the summit of the range of mountains dividing the headwaters of the East Fork of the Salmon river from the waters of the Little and Big Wood rivers and continuing westerly on the said divide between the East Fork of the Salmon and Wood rivers to the intersection of the longitude line of longitude one hundred fourteen (114) degrees, forty (40) minutes west from Greenwich; thence north on said longitude line to a point on said divide due east of the northeast corner of section twenty-four (24), township seven (7) north, range fourteen (14) east; thence due west to the northeast corner of section twenty-four (24), township seven (7) north, range fourteen (14) east; thence west along and upon the section lines to the corner of sections fifteen (15), sixteen (16), twenty-one (21) and twenty-two (22), township seven (7) north, range fourteen (14) east; thence north along and upon the section lines to the corner of sections three (3) and four (4) and thirty-three (33) and thirty-four (34), township seven (7) and eight (8) north, range fourteen (14) east; thence north along and upon the section lines to the one-quarter (¼) section corner between sections twenty-seven (27) and twenty-eight (28), township eight (8) north, range fourteen (14) east; thence west along and upon the one-quarter (¼) section lines to the west one-quarter (¼) section corner of section thirty (30), township eight (8) north, range fourteen (14) east; thence southwesterly along and upon the summit of the mountains dividing the waters of Yellow Belly lake and Pettit lake to the summit of the Sawtooth mountains; thence following the summit of the said mountains to where the trail crosses the summit of what is known as Mattingly creek divide on the boundary line of Camas county; thence southeasterly along the boundary line of Camas county to the place of beginning.

County seat — Hailey.

§ 31-110. Boise county.

Boise county is described as follows: beginning at the confluence of Mores creek with the Boise river, at the center of the channel of Boise river;

Western boundary. Thence north forty-four (44) degrees and thirty-eight (38) minutes west (R.C., section 23f), until the said line intersects the north line of township five (5) north; thence east along the north boundary of township five (5) north to the northeast corner of township five (5) north, range one (1) east; thence north twenty-four (24) miles to the northeast corner of township nine (9) north, range one (1) east;

Northern boundary. Thence east (1915, ch. 165, section 2, p. 363) along the second (2) standard parallel north, to the center of the North Fork of the Payette river; thence northerly along the river to the intersection with the line between townships ten (10) and eleven (11) north; thence east to the ridge dividing the waters of the Salmon and Payette rivers (1917, ch. 99, section 2, p. 361); thence in an easterly direction along the divide which separates the waters of the Payette river and its tributaries from the waters of Salmon river and its tributaries (Special and Local Laws, 120), to the head of the Middle Fork of Salmon river;

Eastern boundary. Thence southerly along the divide which separates the water flowing into the South Payette river and Bear Valley creek from that flowing into the main Salmon river and Cape Horn creek to the summit of the Sawtooth mountains; thence southerly along the summit of the Sawtooth mountains (15 Ter. Ses. 26) to the headwaters of the North Fork of Boise river;

Southern boundary. Thence down the center of the channel of the North Fork of Boise river and the main Boise river to the place of beginning (3 Ter. Ses. 214).

County seat — Idaho City.

§ 31-111. Bonner county.

Bonner county is described as follows: beginning at a point where the township line between townships fifty-three (53) and fifty-four (54) north intersects the boundary line between the state of Idaho and the state of Washington;

Southern boundary. Thence east on said township line between townships fifty-three (53) and fifty-four (54) north, to the northeast corner of township fifty-three (53) north, range three (3) west; thence north on the range line between sections thirty-six (36) and thirty-one (31), to the northeast corner of section thirty-six (36), township fifty-four (54) north, range three (3) west; thence east six (6) miles to the northeast corner of section thirty-six (36), township fifty-four (54) north, range two (2) west; thence south along the range line between ranges one (1) and two (2) west, to the southwest corner of township fifty-three (53) north, range one (1) west; thence east on the township line between townships fifty-two (52) and fifty-three (53) north, to the present county line between Kootenai and Shoshone counties; thence north along the west boundary line of Shoshone county to the northwest corner thereof; thence in an easterly direction along the summit of the Coeur d’Alene range of mountains to the west line of the state of Montana;

Eastern boundary. Thence north along the boundary line between the state of Idaho and the state of Montana (R. C., section 23g) to a point where the south line of township sixty (60) north of range three (3) east intersects the boundary line between the state of Idaho and the state of Montana;

Northern boundary. Thence west along said south line of township sixty (60) through ranges three (3), two (2), and one (1) east, and ranges one (1), two (2), and three (3) west, to the southwest corner of township sixty (60) north, range three (3) west; thence north along the range line between ranges three (3) and four (4) west, to the point where the north line of township sixty-three (63) north, intersects the range line between ranges three (3) and four (4) west; thence west along the said north line of township sixty-three (63) north, ranges four (4) and five (5) west, to a point on the state line between the states of Idaho and Washington where the same is intersected by the said north line of township sixty-three (63) north, range five (5) west (1915, ch. 7, section 2, p. 21);

Western boundary. Thence south along the boundary line between the state of Idaho and the state of Washington to the place of beginning (R. C., section 23g).

County seat — Sandpoint.

§ 31-112. Bonneville county.

Bonneville county is described as follows: beginning at the northeast corner of Bannock county;

Southern boundary. Thence west along the north line of Bannock county to the southwest corner of township four (4) south, range forty-two (42) east; thence north along the range line between ranges forty-one (41) and forty-two (42) east, to the southeast corner of township one (1) south, range forty-one (41) east; thence west along the township line between township one (1) and township two (2) south, to the southwest corner of township one (1) south, range forty (40) east; thence north along the range line to the base line; thence west along the base line to the southwest corner of township one (1) north, range thirty-eight (38) east; thence north along the range line to the northeast corner of section twenty-four (24), township one (1) north, range thirty-seven (37) east; thence west along section lines to the southwest corner of section fifteen (15), township one (1) north, range thirty-seven (37) east; thence north along the section line to the northwest corner of said section fifteen (15), township one (1) north, range thirty-seven (37) east; thence west, following the section lines to the range line between ranges thirty-three (33) and thirty-four (34) east;

Western boundary. Thence north (1911, ch. 5, section 2, pp. 8, 9) to the line between townships three (3) and four (4) north;

Northern boundary. Thence east along the said township line between townships three (3) and four (4) north (1893, p. 94), to a point where the said line bisects the top or comb of the Big Hole mountain range; thence following along the top or comb of the said mountains in a southeasterly direction (R. C., section 23 l ) to the west line of the state of Wyoming;

Eastern boundary. Thence south along the west line of the state of Wyoming to the point of beginning (1911, ch. 5, section 2, p. 9).

County seat — Idaho Falls.

§ 31-113. Boundary county.

Boundary county is described as follows: beginning at a point on the state line between the states of Idaho and Washington where the same is intersected by the north line of township sixty-three (63) north, range five (5) west;

Southern boundary. Thence east along the said north line of township sixty-three (63) north, ranges five (5) and four (4) west, to the range line between ranges three (3) and four (4) west; thence south along said range line to the southwest corner of township sixty (60) north, range three (3) west; thence east along said south line of township sixty (60) through ranges three (3), two (2) and one (1) west, and ranges one (1), two (2) and three (3) east, to the state line between the state of Idaho and Montana;

Eastern boundary. Thence north along said state line to the international boundary line between the United States and the Dominion of Canada;

Northern boundary. Thence west along said international boundary to its junction with the state line between the states of Idaho and Washington;

Western boundary. Thence south along said state line to the point of beginning.

County seat — Bonners Ferry.

§ 31-114. Butte county.

Butte county is described as follows: beginning at the point, which, when surveyed, will be the southeast corner of section thirty-one (31), township one (1) north, range twenty-four (24) east;

Western boundary. Thence north to the summit of the range of mountains dividing the headwaters of Fish creek, Cottonwood creek and Copper creek from the waters of Lava creek, Champagne creek and Antelope creek; thence northwesterly along the summit of said range of mountains to the present boundary line between Blaine and Custer counties; thence in a northerly direction along and upon the boundary line of Custer county to the point of intersection with the southern boundary line of Lemhi county;

Northern boundary. Thence east along southern boundary line of Lemhi county and township line between townships ten (10) and eleven (11) north to the corner of sections three (3), four (4), thirty-three (33) and thirty-four (34), townships ten (10) and eleven (11) north, range twenty-nine (29) east on western boundary line of Clark county; thence south along the section lines and western boundary line of Clark county, to the corner of sections three (3), four (4), thirty-three (33) and thirty-four (34), townships seven (7) and eight (8) north, range twenty-nine (29) east, the southwest corner of Clark county; thence east along the southern boundary line of Clark county and township line between townships seven (7) and eight (8) north, to the corner of townships seven (7) and eight (8) north, ranges thirty-one (31) and thirty-two (32) east on west boundary of Jefferson county;

Eastern boundary. Thence south along range line between ranges thirty-one (31) and thirty-two (32) east, and western boundary line of Jefferson county, to the southeast corner of township four (4) north, range thirty-one (31) east, Boise meridian; thence westerly along the township line seven and eighty-one hundredths (7.81) chains to the closing corner of sections three (3) and four (4), township three (3) north, range thirty-two (32) east, Boise meridian; thence south along section lines to the corner of sections three (3), four (4), thirty-three (33) and thirty-four (34), townships twenty-two (22) and three (3) north, range thirty-two (32) east, on the western boundary of Bingham county; thence west along the township line and western boundary line of Bingham county to the corner of townships two (2) and three (3) north, ranges thirty (30) and thirty-one (31) east, Boise meridian; thence south along the range line and western boundary line of Bingham county to the corner of township two (2) north, ranges thirty (30) and thirty-one (31) east, Boise meridian; thence west along the township line and western boundary line of Bingham county to the closing corner of sections three (3) and four (4), township one (1) north, range thirty (30) east; thence south along the section lines and western boundary line of Bingham county to the standard corner of sections thirty-three (33) and thirty-four (34), township one (1) north, range thirty (30) east; thence west to closing corner of sections three (3) and four (4), township one (1) south, range thirty (30) east; thence south along section lines and western boundary line of Bingham county to the corner of sections three (3), four (4), thirty-three (33) and thirty-four (34), townships one (1) and two (2) south, range thirty (30) east;

§ 31-115. Camas county.

Camas county is described as follows: beginning at the southwest corner of township two (2) south, range twelve (12) east;

Southern boundary. Thence due east along the township line between townships two (2) and three (3) south, to the southeast corner of township two (2) south, range seventeen (17) east;

Eastern boundary. Thence north along the township line between ranges seventeen (17) and eighteen (18) east, to the southeast corner of section twelve (12), township two (2) south, range seventeen (17) east; thence west one (1) mile, to the southwest corner of section twelve (12), township two (2) south, range seventeen (17) east; thence north along the section line to the intersection of said line and the center of the channel of Big Wood river; thence westerly along said Big Wood river to the junction of Big Wood river and Malad river (or Camas creek); thence westerly along the center of the channel of Malad river (or Camas creek) to the intersection of said river and the section line between sections fourteen (14) and fifteen (15), township one (1) south, range sixteen (16) east; thence north along said section line to the township line between township one (1) south, range sixteen (16) east, and township one (1) north, range sixteen (16) east; thence east along said township line to the southeast corner of section thirty-four (34), township one (1) north, range sixteen (16) east; thence north along the section line two (2) miles to the northeast corner of section twenty-seven (27), township one (1) north, range sixteen (16) east; thence west along the section line one (1) mile to the northwest corner of section twenty-seven (27), township one (1) north, range sixteen (16) east; thence northerly along the section line to the main divide between Beaver creek on the west and Camp creek on the east; continuing thence northerly along the summit of the said mountain range or watershed between Beaver creek and Camp creek to its junction with the summit of the mountain range or watershed dividing Willow creek and its tributaries on the west and Big Wood river and its tributaries on the east; thence continuing northerly and westerly along the said last-mentioned summit across Buttercup mountain to a point which is approximately five (5) miles northwest of Buttercup mountain and two (2) miles south of the U.S.G.S. bench mark elevation 7281, on Warm Spring creek, which point is marked “Elevation 8588” on U.S.G.S. topographical map of Idaho Sawtooth quadrangle, edition of January, 1900, reprinted February, 1909; thence continuing along the summit about north thirty-five (35) degrees west to a point designated on said map of said quadrangle as “Elevation 8492”; thence westerly along said summit to a point marked “Elevation 9310” on said map; thence northerly along the summit of the Smoky mountains forming the summit of the watershed dividing the Boise river and its tributaries on the west, the Big Wood river and its tributaries on the east to its intersection with the summit of the Sawtooth mountains at a point marked “Elevation 10,000” on said map, where the said summit of the Sawtooth mountains forms a watershed dividing the Boise river and its tributaries on the west and south, the Salmon river and its tributaries on the west and north, and Big Wood river and its tributaries on the east;

Northern boundary. Thence westerly along the summit of the Sawtooth mountains, where it forms a watershed between the Boise river and its tributaries on the south, and the Salmon river and its tributaries on the north to its intersection with the eastern boundary of Elmore county at a point where the trail crosses the summit of what is known as Mattingly Creek divide;

Western boundary. Thence in a southerly direction along the main divide between the middle fork and the south fork of the Boise river to a point on the divide between Willow creek and Bear creek; thence in a southerly direction on the main divide between Willow creek and Skeleton creek to the center of the channel of the south fork of the Boise river; thence down the channel of the river to the point of intersection with the range line between ranges eleven (11) and twelve (12) east, approximately in township three (3) north; thence south along the range line between ranges eleven (11) and twelve (12) to the township line between townships two (2) and three (3) south, the point of beginning. County seat — Fairfield.

§ 31-116. Canyon county.

Canyon county is described as follows: beginning at a point in the middle of the channel of Snake river, where the line between township one (1) south, range one (1) west, and township one (1) south, range two (2) west, crosses said river;

Eastern boundary. Thence north to the northwest corner of township one (1) north, range one (1) west; thence east to the southeast corner of section thirty-two (32), township two (2) north, range one (1) west; thence north to the northwest corner of section four (4), township three (3) north, range one (1) west; thence west to the northwest corner of township three (3) north, range one (1) west; thence north to the northwest corner of township five (5) north, range one (1) west (R. C., section 23h);

Northern boundary. Thence west on the township line between townships five (5) and six (6), to the southwest corner of section thirty-one (31), township six (6) north, range three (3) west (1915, ch. 165, section 2, p. 363; 1917, ch. 11, section 2, p. 15); thence south on range line between ranges three (3) and four (4), one-half (½) mile to the east quarter corner of section one (1), township five (5) north, range four (4) west; thence west along the center line of sections one (1) and two (2), said township and range, two (2) miles to the east quarter corner of section three (3), said township and range; thence south along the section line one-half (½) mile to the southeast corner of section three (3), said township and range; thence west along the section line three (3) miles to the southwest corner of section five (5), said township and range; thence north along the section line one (1) mile to the northwest corner of section five (5), said township and range; thence west along the township line between townships five (5) and six (6) north, two (2) miles to the southwest corner of section thirty-six (36), township six (6) north, range five (5) west; thence north along the section line one (1) mile to the northwest corner of section thirty-six (36), said township and range; thence west along the section line one (1) mile to the southwest corner of section twenty-six (26), said township and range; thence north along the section line one (1) mile to the southwest corner of section twenty-three (23), said township and range; thence west along the section line two (2) miles to the southwest corner of section twenty-one (21), said township and range; thence north along the section line three (3) miles to the northwest corner of section nine (9), said township and range; thence west along the section line one and one-half (1 ½) miles, more or less, to an intersection with the west line of the state of Idaho (1917, ch. 11, section 2, p. 15);

Western boundary. Thence up the middle of the channel of Snake river to the boundary line between Idaho and Oregon; thence south along the boundary line between Idaho and Oregon to the middle of Snake river;

Southern boundary. Thence up the middle of the channel of Snake river to the place of beginning (R. C., section 23h).

County seat — Caldwell.

§ 31-117. Caribou county.

Caribou county is described as follows: commencing at the northwest corner of township five (5) south, range thirty-nine (39) east of Boise meridian;

Northern boundary. Thence east along the township line between townships four (4) and five (5) south, Boise meridian, to the northeast corner of township five (5) south, range forty-six (46) east, Boise meridian, or to the Wyoming and Idaho state line;

Eastern boundary. Thence south along the Idaho and Wyoming state line to the corner of Bear Lake and Bannock counties;

Southern boundary. Thence in a westerly direction along the line between Bear Lake and Bannock counties to the southwest corner of township nine (9) south, range forty-two (42) east, Boise meridian; thence west along township line between nine (9) and ten (10) south, range forty-one (41) east, to the southwest corner of section thirty-two (32), township nine (9) south, range forty-one (41) east, Boise meridian;

Western boundary. Thence north three (3) miles along section line to the northwest corner of section twenty (20), township nine (9) south, range forty-one (41) east, thence west one (1) mile to the southwest corner of section eighteen (18), township nine (9) south, range forty-one (41) east; thence north nine (9) miles to the northwest corner of section six (6), township eight (8) south, range forty-one (41) east, thence west four (4) miles to the southwest corner of section thirty-three (33), township seven (7) south, range forty (40) east; thence north six (6) miles more or less to the northwest corner of section four (4), township seven (7) south, range forty (40) east; thence west along the line of first standard parallel one and one-half (1 ½) miles to the southwest corner of section thirty-one (31), township six (6) south, range forty (40) east; thence north six (6) miles to the northwest corner of township six (6) south, range forty (40) east; thence west six (6) miles to the southwest corner of township five (5) south, range thirty-nine (39) east; thence north six (6) miles to place of beginning.

County seat — Soda Springs.

§ 31-118. Cassia county.

Cassia county is described as follows: beginning with the intersection of the middle of the channel of Snake river with the north and south center line of section twenty-eight (28), township ten (10) south, range twenty-one (21) east;

Western boundary. Thence south on the said center line of said section twenty-eight (28), to the point of intersection of the north line of the right of way of the Minidoka & Southwestern Railroad Company, which point is one hundred (100) feet distant at right angles from the center of the main track of the line of road of said railroad company as the same is now located; thence in a southwesterly direction along the north line of said railroad right of way to a point where said line intersects the south line of the canal right of way of the Twin Falls Land & Water Company, which point of intersection is one hundred (100) feet distant at right angles from the center line of the main canal of the said Twin Falls Land & Water Company; thence south to the south line of section thirty-six (36), township ten (10) south, range twenty (20) east; thence west to the southwest corner of said section thirty-six (36); thence south on the section lines to the south line of township eleven (11) south, thence west to the southeast corner of township eleven (11) south, range eighteen (18) east; thence south on the range lines to the south line of the state of Idaho (1907, p. 40);

Southern boundary. Thence east along the south boundary line of the state of Idaho to the intersection of the same with the one hundred thirteenth (113th) meridian west from Greenwich;

Eastern boundary. Thence north along the said meridian to the intersection of the same with the (R.C., section 23i) southern line of township twelve (12) south; thence west upon and along the southern line of said township twelve (12), to the southwest corner of township twelve (12) south, range thirty (30) east; thence north upon the range line between ranges twenty-nine (29) and thirty (30) east, to the southwest corner of township nine (9) south, range thirty (30) east;

Northern boundary. Thence west along and upon the south line of township nine (9) south, to the southwest corner of section thirty-four (34), township nine (9) south, range twenty-eight (28) east; thence north upon and along the line between sections thirty-three (33) and thirty-four (34), township nine (9) south, range twenty-eight (28) east, and an extension thereof to the point where said line so extended intersects the center of the main channel of Snake river (1913, ch. 6, section 2, p. 32); thence down the said river in a southwesterly direction to the point of beginning (R.C., section 23i).

County seat — Burley.

§ 31-119. Clark county.

Clark county is described as follows: beginning at a point on the Idaho-Montana state line directly north of the point where the east line of section four (4), township thirteen (13) north, range forty-one (41) east, Boise meridian, intersects the north line of said township thirteen (13) north;

Eastern boundary. Thence south to the southeast corner of section thirty-three (33), township thirteen (13) north, range forty-one (41) east, Boise meridian; thence west along the south line of said township thirteen (13) to the southwest corner of section thirty-one (31), township thirteen (13) north, range forty (40) east, Boise meridian; thence south along the range line between range thirty-nine (39) east, Boise meridian, and range forty (40) east, Boise meridian, to its intersection with the south line of township twelve (12) north; thence west along the south line of said township twelve (12) north, to the southeast corner of section thirty-three (33), township twelve (12) north, range thirty-nine (39) east, Boise meridian; thence south to what will be, when surveyed, the southeast corner of section sixteen (16), township ten (10) north, range thirty-nine (39) east, Boise meridian; thence west to the southeast corner of section thirteen (13), township ten (10) north, range thirty-eight (38) east, Boise meridian; thence south along the range line between range thirty-eight (38) east, Boise meridian, and range thirty-nine (39) east, Boise meridian, to its intersection with the south line of township ten (10) north; thence west along the said south line of township ten (10) north, to its intersection with the range line between range thirty-seven (37) east, Boise meridian, and thirty-eight (38) east, Boise meridian; thence south along said range line to its intersection with the south line of township nine (9) north;

Southern boundary. Thence west along south line of said township nine (9), to its intersection with the range line between range thirty-one (31) east, Boise meridian, and range thirty-two (32) east, Boise meridian; thence south along said range line to its intersection with the south line of township eight (8) north; thence west along said township line to the corner of sections three (3), four (4), thirty-three (33) and thirty-four (34), townships seven (7) and eight (8) north, range twenty-nine (29) east, the eastern boundary line of Butte county;

Western boundary. Thence north along the section line and the eastern boundary line of Butte county to the corner of sections three (3), four (4), thirty-three (33) and thirty-four (34), township ten (10) and eleven (11) north, range twenty-nine (29) east; thence east along said township line to its intersection with the range line between range thirty (30) east, Boise meridian, and range thirty-one (31) east, Boise meridian, being the southeast corner of Lemhi county; thence north along said range line to the Idaho-Montana state line;

Northern boundary. Thence easterly along said state line to the point of beginning.

County seat — Dubois.

§ 31-120. Clearwater county.

Clearwater county is described as follows: beginning at the mouth of Lolo creek;

Southern boundary. Thence in a northeasterly direction up the middle of the channel to the head of said Lolo creek; thence northeasterly in a direct line to a point where the Montana-Idaho state line intersects the Lolo pass at the summit of the Bitter Root mountains;

Eastern boundary. Thence in a northwesterly direction along said Montana-Idaho state line to the intersection of the same with the northern boundary of township forty-one (41) north;

Northern boundary. Thence west along said northern boundary line to a point directly north of the mouth of the North Fork of Clearwater river;

Western boundary. Thence south to a point of intersection with the middle line of township thirty-eight (38) north; thence west along said middle line of township thirty-eight (38) north, to the northwest corner of section twenty-two (22), township thirty-eight (38) north, range one (1) west; thence south to the north boundary line of the Nez Perce Indian reservation; thence easterly along said reservation line to the intersection of the same with the line running south between sections fifteen (15) and sixteen (16), township thirty-seven (37) north, range one (1) west; thence south on the said line between sections fifteen (15) and sixteen (16) to the middle of the channel of Clearwater river; thence up the middle of the channel of said Clearwater river to a point where the same is intersected by the section line between sections five (5) and six (6), township thirty-six (36) north, range one (1) east; thence south on the section line between said sections five (5) and six (6) to the middle of the channel of Little Canyon creek; thence up the middle of the channel of Little Canyon creek to a point where the same intersects the seventh (7th) standard parallel north; thence east along said parallel to the middle of the channel of Clearwater river; thence up the middle of the channel of said Clearwater river to the point of beginning.

County seat — Orofino.

§ 31-121. Custer county.

Custer county is described as follows: beginning at the confluence of the Pahsimeroi river with the Salmon river thence up the Pahsimeroi river to the mouth of the Big creek; thence up Big creek, and on the line from the head thereof, with the general course of said creek to the summit of the divide between the waters of the Pahsimeroi and Lemhi rivers; thence southeasterly on the summit of said divide to a point west from the headwaters of said Little Lost river; thence east to the headwaters of said Little Lost river, thence down Little Lost river to the township line between townships ten (10) north and eleven (11) north; thence west along said township line to the corner common to townships twenty-five and twenty-six (25 and 26) east and townships ten (10) and eleven (11) north; thence south along the line between townships twenty-five (25) and twenty-six (26) east to the corner common to townships eight (8) and nine (9) north; thence west along the line between townships eight (8) and nine (9) north to the northwest corner of section two (2), township eight (8) north, range twenty-five (25) east B.M.; thence south along the west section line of section two (2) and eleven (11) to the northwest corner of section fourteen (14), township eight (8) north, range twenty-five (25) east B.M. to a point which is on the summit between the divide of Pass creek and Little Lost river; thence down said Pass creek to Big Lost river; thence along Big Lost river to the mouth of Antelope creek; thence up Antelope creek to the divide which separates its waters from those of Little Wood river; thence westerly along and upon the summit of the range of mountains dividing the headwaters of the East Fork of the Salmon river from the waters of the Little and Big Wood rivers, and continuing westerly on said divide between the East Fork of the Salmon and Wood rivers to the intersection of the longitude line of longitude one hundred fourteen (114) degrees, forty (40) minutes west from Greenwich, thence north on said longitude line to a point on said divide due east of the northeast corner of section twenty-four (24), township seven (7) north, range fourteen (14) east; thence due west to the northeast corner of section twenty-four (24), township seven (7) north, range fourteen (14) east; thence west along and upon the section lines to the corner of sections fifteen (15), sixteen (16), twenty-one (21) and twenty-two (22), township seven (7) north, range fourteen (14) east; thence north along and upon the section lines to the corner of sections three (3) and four (4) and thirty-three (33) and thirty-four (34), townships seven (7) and eight (8) north, range fourteen (14) east; thence north along and upon the section lines to the one-quarter (¼) section corner between sections twenty-seven (27) and twenty-eight (28), township eight (8) north, range fourteen (14) east; thence west along and upon the one-quarter (¼) section lines to the west one-quarter (¼) section corner of section thirty (30), township eight (8) north, range fourteen (14) east; thence southwesterly along and upon the summit of the mountains dividing the waters of Yellow Belly lake and Pettit lake to the summit of the Sawtooth mountains; thence northerly along the summit of the Sawtooth mountains to the divide which separates the waters flowing into the South Payette river and Bear Valley creek from those flowing into the main Salmon river and Cape Horn creek; thence along said divide to the Middle Fork of the Salmon river; thence down the Middle Fork of the Salmon river to the mouth of Loon Creek; thence up Loon creek to the mouth of Warm Springs creek; (thence up Warm Springs creek); thence up Warm Springs creek and to the divide which separates the waters of Yankee Fork on the south and Loon and Deep creeks on the North, and following said divide in an easterly direction around the head of Panther creek, to the divide between Hat creek and Ellis creek; thence on the divide between Hat and Ellis creeks in an easterly direction to the Salmon river; thence up the main channel of said Salmon river, to the place of beginning.

County seat — Challis.

§ 31-122. Elmore county.

Elmore county is described as follows: beginning at a point on the top of the Sawtooth range of mountains, where the counties of Blaine, Boise, Custer and Elmore unite;

Eastern boundary. Thence in a southerly direction along the summit of the Sawtooth mountains to a point where the trail crosses the summit of what is known as the Mattingly Creek divide; thence in a southerly direction along the main divide between the middle fork and the south fork of the Boise river to a point on the divide between Willow creek and Bear creek; thence in a southerly direction on the main divide between Willow creek and Skeleton creek to the center of the channel of the south fork of the Boise river; thence down the channel of said river to the point of intersection with the range line between ranges eleven (11) and twelve (12) east, approximately in township three (3) north; thence south on the range line between ranges eleven (11) and twelve (12) east, to Snake river;

Southern boundary. Thence down the center of the channel of Snake river to a point where the section line between sections thirty-three (33) and thirty-four (34), township five (5) south, range four (4) east, Boise meridian crosses said Snake river;

Western boundary. Thence in a northerly direction along the north and south center line of townships five (5), four (4), three (3), two (2) and one (1) south, range four (4) east, Boise meridian, to the base line and thence in a northerly direction along the north and south center line of townships one (1), two (2) and three (3) north, range four (4) east, Boise meridian, to a point in the center of the channel of the Boise river where the section line between sections fifteen (15) and sixteen (16), township three (3) north, range four (4) east, Boise meridian, crosses said Boise river;

Northern boundary. Thence upon and along the boundary line of the county of Boise to the place of beginning.

County seat — Mountain Home.

§ 31-123. Franklin county.

Franklin county is described as follows: beginning at a point on the boundary line between the states of Utah and Idaho where the same is intersected by the section line between sections twenty-six (26) and twenty-seven (27), township sixteen (16) south, range thirty-seven (37) east;

Western boundary. Thence in a northerly direction along the section line as now surveyed to the southeast corner of section twenty-seven (27), township fourteen (14) south, range thirty-seven (37) east; thence easterly along section line as now surveyed, to the southeast corner of section twenty-six (26), township fourteen (14) south, range thirty-seven (37) east; thence continuing easterly along said line to a point which, when surveyed, will be the southeast corner of section twenty-five (25), township fourteen (14) south, range thirty-seven (37) east; thence northerly along the western boundary of township fourteen (14) south, range thirty-eight (38) east, as now surveyed, to its intersection with the one-sixteenth (1/16) section line eighty (80) rods, more or less, south of the township line between townships thirteen (13) and fourteen (14) south;

Northern boundary. Thence east to the western boundary line of Bear Lake county;

Eastern boundary. Thence in a southerly direction along the western boundary of Bear Lake county to its intersection with the boundary between the states of Idaho and Utah;

Southern boundary. Thence westerly along the said boundary line to the point of beginning.

County seat — Preston.

§ 31-124. Fremont county.

Fremont county is described as follows: beginning at a point where the northern boundary of the state of Idaho intersects the range line between ranges thirty (30) and thirty-one (31) east;

Northern boundary. Thence easterly along the northern boundary of the state of Idaho to a point where said boundary line intersects the western boundary of the state of Wyoming (R. C., section 23 l );

Eastern boundary. Thence south along the dividing line between Idaho and Wyoming to the point where said dividing line intersects with the North Fork of Bitch creek;

Southern boundary. Thence westerly and down said Bitch creek to where the same intersects the main channel of Teton river; thence down the center of the main channel of said Teton river, to where the same intersects the range line between ranges forty-one (41) and forty-two (42) east; thence south to the township line between townships six (6) and seven (7) north; thence west to the southeast corner of section thirty-five (35), township seven (7) north, range forty (40) east; thence north one (1) mile to the northeast corner of section thirty-five (35); thence west to the northeast corner of section thirty-four (34), township seven (7) north, range thirty-nine (39) east; thence north two (2) miles to the northeast corner of section twenty-two (22), township and range last aforesaid; thence west to the northeast corner of section twenty-one (21), township seven (7) north, range thirty-eight (38) east (1913, ch. 26, section 2, pp. 108, 109); thence north on said section line between said sections twenty-one (21) and twenty-two (22), township and range last aforesaid, to the northeast corner of section four (4), township seven (7) north, range thirty-eight (38) east; thence west nine (9) miles to the southeast corner of township eight (8) north, range thirty-six (36) east; thence north six (6) miles to the northeast corner of said township eight (8) north, range thirty-six (36) east; thence west on the township line between townships eight (8) and nine (9) north, thirty (30) miles to the northeast corner of township eight (8) north, range thirty-one (31) east; thence south six (6) miles to the southeast corner of said township eight (8) north, range thirty-one (31) east; thence west on the township line between townships seven (7) and eight (8) north, to a point on said township line north of the Big Southern Butte (1913, ch. 25, section 2, pp. 95, 96);

Western boundary. Thence north to the point where the line thus drawn intersects the township line between townships ten (10) and eleven (11) north; thence east along said township line to the southwest corner of township eleven (11) north, range thirty-one (31) east; thence north along the range line between ranges thirty (30) and thirty-one (31) east, to the place of beginning (R. C., section 23p).

County seat — St. Anthony.

§ 31-125. Gem county.

Gem county is described as follows: beginning at the southeast corner of township six (6) north, range one (1) east; thence north twenty-four (24) miles, to the northeast corner of township nine (9) north, range one (1) east; thence east three (3) miles, to the southeast corner of section thirty-three (33), township ten (10) north, range two (2) east; thence north twelve (12) miles, to the southeast corner of section thirty-three (33), township twelve (12) north, range two (2) east; thence east three (3) miles to the southeast corner of township twelve (12) north, range two (2) east; thence north twelve (12) miles to the northeast corner of township thirteen (13) north, range two (2) east; thence west along the north boundary of said township and range, to the intersection with the east boundary of Adams county; thence in a southwesterly direction along the southeast boundary of Adams county, to its intersection with the boundary of Washington county; thence in a southerly direction along the east boundary of Washington county, to its intersection with the north boundary of Canyon county on the north line of township nine (9) north, range one (1) east; thence west along the north boundary of Canyon county to the northwest corner of section three (3), township nine (9) north, range one (1) west; thence south on the section line six (6) miles, to the southeast corner of section thirty-three (33) of said township and range; thence west on the township line between townships eight (8) and nine (9), four (4) miles to the northwest corner of section one (1), township eight (8) north, range two (2) west; thence south on section line four (4) miles, to the southwest corner of section twenty-four (24), said township and range; thence west on section line two (2) miles, to the northwest corner of section twenty-seven (27), said township and range; thence south on section line two (2) miles, to the southeast corner of section thirty-three (33), said township and range; thence west on township line between townships seven (7) and eight (8), seven (7) miles, to the southwest corner of section thirty-three (33), township eight (8) north, range three (3) west; thence south on section line twelve (12) miles, to the southwest corner of section thirty-three (33), township six (6) north, range three (3) west; thence east on township line between townships five (5) and six (6), twenty-two (22) miles, to place of beginning.

County seat — Emmett.

§ 31-126. Gooding county.

Gooding county is described as follows: beginning at the northeast corner of section six (6), township three (3) south, range sixteen (16) east;

Eastern boundary. Thence south twenty-four (24) miles, more or less, along the section line to the southeast corner of section thirty-one (31), township six (6) south, range sixteen (16) east; thence west one (1) mile, more or less, to the northwest corner of section five (5), township seven (7) south, range sixteen (16) east; thence south along the section line, to the thread of the Snake river;

Southern boundary. Thence northwesterly along the thread of the Snake river to the west line of township six (6) south, range twelve (12) east;

Western boundary. Thence north along the west line of range twelve (12) east, to the northwest corner of township three (3) south, range twelve (12) east;

Northern boundary. Thence east along the north line of township three (3) south, to the place of beginning.

County seat — Gooding.

§ 31-127. Idaho county.

Idaho county is described as follows: beginning at the junction of the Salmon river with the Snake river;

Northern boundary. Thence up the middle of the channel of Salmon river to the mouth of Deep creek; thence up the middle of the channel of Deep creek to the mouth of the Right Fork of Deep creek; thence up the middle of the channel of the Right Fork of Deep creek to a point where the line between ranges one (1) and two (2) west, crosses Deep creek; thence north along the said line to the point where the said line crosses Willow creek; thence down the middle of the channel of Willow creek to its junction with Lawyer’s canyon; thence down the middle of the channel of Lawyer’s canyon, to its junction with the Clearwater river; thence down the middle of the channel of Clearwater river to the mouth of Lolo creek; thence up the middle of the channel of Lolo creek to the head of Lolo creek; thence in a direct line to the Lolo pass at the summit of the Bitter Root mountains;

Eastern boundary. Thence southeasterly and southerly following the present defined boundary line between the state of Idaho and the state of Montana (1899, p. 79), to a point directly north of the confluence of the Middle Fork of Salmon river with the main Salmon river in the state of Idaho; thence south to the confluence of the Middle Fork of Salmon river with the main Salmon river; thence southerly along the center line or middle of the channel of said Middle Fork of Salmon river (R. C., section 23m), to its intersection with the fifth (5th) standard parallel north;

Southern boundary. Thence west along said parallel to the divide separating the waters of the Salmon and Payette rivers; thence westerly and southerly (1917, ch. 99, section 2, p. 360), along said divide, to the line of Adams county, at a point east of the northern point of Little Salmon Meadows; thence west to the Little Salmon river; thence down the Little Salmon river to a point east of the point where the section line between sections six (6) and seven (7), township twenty-two (22) north, range one (1) east, intersects the said meridian; thence west to the middle of the main channel of Snake river.

Western boundary. Thence down the middle of the main channel of Snake river, to the mouth of Salmon river, the place of beginning (R. C., section 23m).

County seat — Grangeville.

§ 31-128. Jefferson county.

Jefferson county is described as follows: beginning at a point where the township line between range thirty-one (31) and range thirty-two (32) east, intersects the township line between townships three (3) and four (4) north;

Southern boundary. Thence east along said township line between townships three (3) and four (4) north, to the southeast corner of section thirty-three (33), township four (4) north, range forty-one (41) east;

Eastern boundary. Thence north on the section line between sections thirty-three (33) and thirty-four (34), township and range aforesaid, to the northeast corner of section twenty-eight (28), said township and range; thence west on the section line between sections twenty-one (21) and twenty-eight (28), said township and range, to where the same intersects with the center of the main channel of the South Fork of Snake river; thence down the main channel of said South Fork of Snake river to the conjunction of said stream with the North Fork of Snake river; thence down the center of the main channel of Snake river to a point where the same intersects the section line between sections twenty-one (21) and twenty-two (22), township five (5) north, range thirty-eight (38) east; thence north on said section line between said sections twenty-one (21) and twenty-two (22), township and range last aforesaid, to the northeast corner of section four (4), township seven (7) north, range thirty-eight (38) east; thence west nine (9) miles, to the southeast corner of township eight (8) north, range thirty-six (36) east; thence north six (6) miles, to the northeast corner of said township eight (8) north, range thirty-six (36) east;

Northern boundary. Thence west on the township line between townships eight (8) and nine (9) north, thirty (30) miles, to the northeast corner of township eight (8) north, range thirty-one (31) east;

Western boundary. Thence south (1913, ch. 25, section 2, p. 95) along the township line between range thirty-one (31) and range thirty-two (32) east (1917, ch. 98, section 2, p. 346), to the place of beginning.

County seat — Rigby.

§ 31-129. Jerome county.

Jerome county is described as follows: beginning at the northwest corner of section five (5), township seven (7) south, range sixteen (16) east, Boise meridian;

Northern boundary. Thence east thirteen (13) miles, more or less, to the northeast corner of section five (5), township seven (7) south, range eighteen (18) east, Boise meridian; thence south two (2) miles, more or less, to the southwest corner of section nine (9), township seven (7) south, range eighteen (18) east, Boise meridian; thence east one (1) mile, more or less, to the southeast corner of section nine (9), township seven (7) south, range eighteen (18) east, Boise meridian; thence south one (1) mile, more or less, to the southwest corner of section fifteen (15), township seven (7) south, range eighteen (18) east, Boise meridian; thence east fifteen (15) miles, more or less, to the northeast corner of section twenty-four (24), township seven (7) south, range twenty (20) east, Boise meridian; thence south three (3) miles, more or less, to the northeast corner, section one (1), township eight (8) south, range twenty (20) east, Boise meridian; thence east six (6) miles, more or less, to the northeast corner of section one (1), township eight (8) south, range twenty-one (21) east, Boise meridian;

Eastern boundary. Thence south following the range line between ranges twenty-one (21) and twenty-two (22) east, Boise meridian, to the center line of Snake river;

Southern boundary. Thence down the center line of the channel of said river, following its meanderings to a point where the same intersects the section line between sections seventeen (17) and eighteen (18) in township nine (9) south, range sixteen (16) east, Boise meridian;

Western boundary. Thence north to the place of beginning.

County seat — Jerome.

§ 31-130. Kootenai county.

Kootenai county is described as follows: beginning at the point of intersection of the west boundary line of Shoshone county with the north boundary line of section twenty-two (22), township forty-seven (47) north, range one (1) east;

Southern boundary. Thence west along the north boundary line of sections twenty-two (22), twenty-one (21), twenty (20) and nineteen (19), township forty-seven (47) north, range one (1) east, to the point of intersection with the Boise meridian; thence along said Boise meridian, to the northeast corner of section twenty-four (24), township forty-seven (47) north, range one (1) west; thence west along the north boundary line of sections twenty-four (24), twenty-three (23), twenty-two (22), twenty-one (21), twenty (20) and nineteen (19), township forty-seven (47) north, range one (1) west, to the range line between township forty-seven (47) north, range one (1) west, and township forty-seven (47) north, range two (2) west; thence along said last mentioned range line to the northeast corner of section twenty-four (24), township forty-seven (47) north, range two (2) west; thence continuing west along the north boundary lines of sections twenty-four (24), twenty-three (23), twenty-two (22), to the northwest corner of section twenty-two (22), township forty-seven (47) north, range two (2) west; thence south along the west line of section twenty-two (22), township forty-seven (47) north, range two (2) west, to the northwest corner of section twenty-seven (27), township forty-seven (47) north, range two (2) west; thence west along the north line of sections twenty-eight (28) and twenty-nine (29), township forty-seven (47) north, range two (2) west, to the northwest corner of section twenty-nine (29), township forty-seven (47) north, range two (2) west; thence south along the west line of sections twenty-nine (29) and thirty-two (32), township forty-seven (47) north, range two (2) west, to the southwest corner of section thirty-two (32), township forty-seven (47) north, range two (2) west; thence west along the township line between townships forty-six (46) and forty-seven (47) north, range two (2) west, to the intersection of the range line between ranges two (2) and three (3) west; thence continuing west along the township line between townships forty-six (46) and forty-seven (47) north, range three (3) west, to the southwest corner of section thirty-three (33), township forty-seven (47) north, range three (3) west; thence north along the west line of section thirty-three (33), township forty-seven (47) north, range three (3) west, to the northwest corner of section thirty-three (33), township forty-seven (47) north, range three (3) west; thence west along the north line of sections thirty-two (32) and thirty-one (31), township forty-seven (47) north, range three (3) west, to the range line between ranges three (3) and four (4) west; thence south along said range line to the northeast corner of section thirty-six (36), township forty-seven (47) north, range four (4) west; thence west along the north line of section thirty-six (36) and thirty-five (35), township forty-seven (47) north, range four (4) west, to the northwest corner of section thirty-five (35), township forty-seven (47) north, range four (4) west; thence south along the west line of said section thirty-five (35), township forty-seven (47) north, range four (4) west, to the southwest corner of said section thirty-five (35), township forty-seven (47) north, range four (4) west; thence west along the north line of township forty-six (46) north, ranges four (4), five (5) and six (6) west (1915, ch. 4, section 3, pp. 7, 8), to the point of intersection of the Idaho-Washington state line with the northern boundary line of township forty-six (46) north of the Boise base line;

Western boundary. Thence north along said state boundary line to a point where the same is intersected by the line between townships fifty-three (53) and fifty-four (54) north; Northern boundary. Thence east along said township line between townships fifty-three (53) and fifty-four (54) north, to the northeast corner of township fifty-three (53) north, range three (3) west; thence north on the range line between sections thirty-six (36) and thirty-one (31) to the northeast corner of section thirty-six (36), township fifty-four (54) north, range three (3) west; thence east six (6) miles, to the northeast corner of section thirty-six (36), township fifty-four (54) north, range two (2) west; thence south along the range line between ranges one (1) and two (2) west, to the southwest corner of township fifty-three (53) north, range one (1) west; thence east on the township line between townships fifty-two (52) and fifty-three (53) north, to the intersection of the said line with the western boundary of Shoshone county (1909, p. 318);

Eastern boundary. Thence south along the western boundary of Shoshone county, to the point of beginning (1915, ch. 4, section 2, p. 6).

County seat — Coeur d’Alene.

§ 31-131. Latah county.

Latah county is described as follows: beginning at a point where the middle line of township thirty-seven (37) north intersects the boundary line between the state of Idaho and the state of Washington;

Western boundary. Thence north along the said boundary line to a point where the watershed between Hangman’s creek and Palouse river crosses the said boundary line;

Northern boundary. Thence in a southeasterly direction along the said watershed to a point where this line crosses the section line between sections twenty-seven (27) and twenty-eight (28), township forty-three (43) north, range four (4) west; thence south on the said section line to the section corner common to sections twenty-seven (27), twenty-eight (28), thirty-three (33) and thirty-four (34), in the same township and range; thence east on this section line to the eastern boundary of the said township and range; thence north on the range line to the northwest corner of section thirty-one (31), township forty-three (43) north, range three (3) west; thence east along the section line running on the north of said section thirty-one (31), to the northeast corner of section thirty-three (33), township forty-three (43) north, range one (1) west; thence south one (1) mile, to the township line between townships forty-two (42) and forty-three (43) north; thence east along the said township line to a point directly north of the mouth of the North Fork of the Clearwater river;

Eastern boundary. Thence south to the middle line of township thirty-eight (38) north;

Southern boundary. Thence west on the middle line of township thirty-eight (38) north to the point of intersection of said middle line and the center of Big Potlatch creek; thence along the average center of said creek south 41°29′00″ west 433.17 feet; thence south 83°01′30″ west 555.76 feet; thence north 72°43′45″ west 486.51 feet; thence north 41°28′30″ west 762.95 feet; thence north 72°52′00″ west 134.45 feet; to a point which is north 358.29 feet from the corner common to Sections 16, 17, 20 and 21, township thirty-eight (38) north, range 2 west, Boise Meridian; thence north 72°52′00″ west 2007.63 feet; thence south 48°22′30″ west 949.70 feet; thence north 88°25′15″ west 1485.48 feet; thence south 45°57′45″ west 770.90 feet; thence north 82°46′15″ west 750.35 feet; thence south 43°28′45″ west 1160.84 feet; thence south 65°32′00″ west 804.18 feet; thence south 46°29′30″ west 527.72 feet; thence south 53°01′15″ west 717.00 feet; to a point which is south 2073.86 feet from the one-quarter corner common to Sections 18 and 19 township thirty-eight (38) north, range 2 west, Boise Meridian; thence south 53°01′15″ west 685.19 feet; thence south 30°54′30″ west 1373.34 feet; thence south 84°44′45″ west 1151.76 feet; thence south 21°04′00″ east 1132.26 feet; thence south 05°04′00″ west 902.41 feet; thence south 78°56′15″ west 493.86 feet; to a point which is south 657.49 feet from the corner common to Sections 24, 19, 31 and 25, township thirty-eight (38) north, range 3 west and range 2 west, Boise Meridian; thence south 78°56′15″ west 136.97 feet; thence north 87°54′15″ west 2370.65 feet; thence south 73°27′15″ west 1216.03 feet; thence south 34°56′45″ west 2443.32 feet; thence south 55°35′15″ west 258.89 feet to a point which is south 447.50 feet from the one-quarter corner common to Sections 26 and 25, township thirty-eight (38) north, range 3 west, Boise Meridian; thence south 55°35′15″ west 2071.08 feet; thence south 42°55′30″ west 1609.29 feet; to a point which is located west 2811.85 feet from the corner common to Sections 26, 25, 36 and 35, township thirty-eight (38) north, range 3 west, Boise Meridian; thence south 44°33′29″ west 950.95 feet; thence south 07°36′44″ west 869.85 feet; thence south 28°34′42″ west 740.46 feet; thence south 30°26′40″ west 397.99 feet; thence south 03°38′57″ west 618.32 feet; thence south 38°21′12″ west 690.57 feet; thence south 54°22′07″ west 56.90 feet; thence south 69°39′54″ west 343.03 feet; thence south 82°19′22″ west 333.65 feet; thence south 65°55′57″ west 647.97 feet; thence south 63°14′18″ west 784.25 feet; thence north 85°46′49″ west 1140.68 feet; thence south 37°18′55″ west 820.62 feet; thence south 30°42′01″ west 840.83 feet; thence south 02°55′30″ east 1395.50 feet; thence south 10°47′35″ west 233.84 feet; thence south 52°26′42″ west 474.82 feet; thence south 31°23′33″ west 1307.49 feet; thence south 15°45′00″ west 732.84 feet; thence south 10°27′38″ east 755.37 feet to a point which is east 662.51 feet and north 02°06′09″ west 8.57 feet from the corner common to Sections 3, 4, 9 and 10 township thirty-seven (37) north, range 3 west, Boise Meridian, which corner is marked by a Brass Cap Monument set 1556.70 feet east of said corner set by James W. Grow, R.L.S. #749; thence south 02°06′09″ east 317.10 feet; thence south 11°10′52″ west 528.81 feet; thence south 33°23′33″ west 1343.54 feet; thence south 18°47′37″ east 514.74 feet; thence south 18°33′57″ west 902.43 feet; thence south 10°36′14″ west 654.11 feet; thence south 21°02′12″ west 343.00 feet; thence south 31°52′33″ west 896.41 feet, to a point that is west 983.97 feet and north 05°04′43″ east 80.67 feet from the corner common to Sections 9, 10, 15 and 16, township thirty-seven (37) north, range 3 west, Boise Meridian, being marked by a 5/8″ iron pin set in a mound of stone by James W. Grow, R.L.S. #749, and by a Brass Cap Monument set 1136.66 feet west of said section corner; thence south 05°04′43″ west 488.49 feet; thence south 15°20′14″ west 272.28 feet; thence south 27°52′57″ west 661.93 feet; thence south 57°36′12″ west 456.93 feet; thence south 21°50′14″ west 385.38 feet; thence south 12°45′28″ east 367.96 feet; thence south 67°00′39″ east 464.34 feet; thence south 22°07′05″ west 1097.33 feet; thence south 33°13′49″ west 576.62 feet; thence south 13°03′47″ east 296.08 feet; thence south 34°16′41″ west 1198.35 feet; thence south 21°36′07″ west 183.18 feet to a point on the north line of Section 21, township thirty-seven (37) north, range 3 west, Boise Meridian, said point being east 1482.32 feet from the northwest corner of said Section 21, which corner is marked by a Brass Cap Monument lying east 1845.18 feet from said corner; thence west along the middle line of township thirty-seven (37) north to the point of beginning. County Seat — Moscow.

§ 31-132. Lemhi county.

Lemhi county is described as follows: beginning at a point where the divide between the watersheds of the Salmon river and the Clearwater river in the state of Idaho intersect the boundary line between the state of Idaho and the state of Montana; thence in a southwesterly direction along said divide to its junction with the divide between the watershed of Horse creek on the east and watershed of Squaw creek and other creeks on the west; thence southerly along said divide between Horse creek on the east, and Squaw creek and other creeks on the west, to Salmon river; thence along the center line of the middle of the stream of Salmon river southeasterly and up stream to the confluence of the Middle Fork of Salmon river with the main Salmon river in the state of Idaho; thence southerly along the center line of the middle of the channel of the said Middle Fork of the Salmon river to the mouth of Loon creek (1903, p. 48); thence up Loon creek to the mouth of Warm Spring creek; thence up Warm Spring creek to the divide which separates the waters of Yankee Fork on the south and Loon and Deep creeks on the north, and following the said divide in an easterly direction around the head of Panther creek to the divide between Hat creek and Ellis creek; thence on the divide between Hat and Ellis creeks in an easterly direction to the Salmon river; thence up the main channel of said Salmon river to the confluence of the Pahsimeroi river with the Salmon river; thence up the Pahsimeroi river to the mouth of Big creek; thence up Big creek and on a line from the head thereof with a general course of the said creek to the summit of the divide between the waters of the Pahsimeroi river and the Lemhi river; thence southeasterly on the summit of the said divide to a point west from the headwaters of the Little Lost river; thence east to the headwaters of the Little Lost river; thence down the Little Lost river (15 Ter. Sess. 26) to the intersection of the same with the township line between townships ten (10) and eleven (11) north; thence east along the said township line (1899, p. 111), to the southwest corner of township eleven (11) north, range thirty-one (31) east; thence north along the range line between ranges thirty (30) and thirty-one (31) east, to the intersection of the same with the boundary line of the state of Montana (1899, p. 273); thence generally in a northwesterly direction along the said state boundary line to the point of beginning.

County seat—Salmon.

§ 31-133. Lewis county.

Lewis county is described as follows: beginning at the mouth of Lolo creek;

Northern boundary. Thence in a northerly direction down the middle of the channel of the Clearwater river to a point where the seventh (7th) standard parallel north crosses the Clearwater river; thence west along said parallel to a point where the same intersects Little Canyon creek; thence down the center of the channel of Little Canyon creek to a point where the same empties into Big Canyon creek; thence up the center of the channel of the Big Canyon creek to a point where the same crosses the township line between townships thirty-four (34) and thirty-five (35) north; thence west on said township line, to a point where the same crosses Mission creek;

Western boundary. Thence up the middle of the channel of Mission creek to a point where the same crosses the township line between townships thirty-three (33) and thirty-four (34) north; thence west on said township line to the northeast corner of section four (4), township thirty-three (33) north, range three (3) west; thence south on section lines to the center of the channel of Salmon river;

Southern boundary. Thence up the center of the channel of Salmon river to the mouth of Deep creek; thence up the middle of the channel of Deep creek to the mouth of the Right Fork of Deep creek; thence up the middle of the channel of the Right Fork of Deep creek to a point where the line between ranges one (1) and two (2) west, crosses said Deep creek; thence north along said line to the point where the said line crosses Willow creek; thence down the middle of the channel of Willow creek to its junction with Lawyer’s canyon; thence down the middle of the channel of Lawyer’s canyon to its junction with the Clearwater river;

Eastern boundary. Thence down the middle of the channel of Clearwater river to the mouth of Lolo creek, the place of beginning.

County seat—Nez Perce.

§ 31-134. Lincoln county.

Lincoln county is described as follows: beginning at the northeast corner of section six (6), township three (3) south, range sixteen (16) east;

Western boundary. Thence south twenty-four (24) miles, more or less, along the section line to the southeast corner of section thirty-one (31), township six (6) south, range sixteen (16) east;

Southern boundary. Thence easterly along the township line to the northwest corner of section four (4), township seven (7) south, range eighteen (18) east; thence south along the section line to the southwest corner of section nine (9), township seven (7) south, range eighteen (18) east; thence east along the section line to the southeast corner of section nine (9), township seven (7) south, range eighteen (18) east; thence south along the section line to the southwest corner of section fifteen (15), township seven (7) south, range eighteen (18) east; thence east along the section line to the southwest corner of section eighteen (18), township seven (7) south, range twenty-one (21) east; thence south along the range line to the southwest corner of township seven (7) south, range twenty-one (21) east; thence east along the township line to the southwest corner of section thirty-four (34), township seven (7) south, range twenty-three (23) east;

Eastern boundary. Thence north along section line to the north line of township seven (7) south, range twenty-three (23) east; thence easterly along the township line to the southwest corner of section thirty-four (34), township six (6) south, range twenty-three (23) east; thence northerly along a line which is three (3) miles west of and generally parallel to the east line of range twenty-three (23) east, north of the first standard parallel south, to the north line of township three (3) south, range twenty-three (23) east (1913, ch. 3, section 2, p. 5);

Northern boundary. Thence west along the township line between townships two (2) and three (3) south, to the place of beginning (R.C., section 23q).

County seat — Shoshone.

§ 31-135. Madison county.

Madison county is described as follows: beginning at the southwest corner of section thirty-four (34), township four (4) north, range forty-one (41) east (1913, ch. 26, section 2, p. 108);

Southern boundary. Thence easterly along the township line between townships three (3) and four (4) north (R.C. 23 l ) to a point two (2) miles east of the range line which, when surveyed, will be between ranges forty-two (42) and forty-three (43) east (1915, ch. 8, section 2, p. 30);

Eastern boundary. Thence north to the center of the main channel of Teton river, where said river intersects the section line between sections sixteen (16) and seventeen (17), township seven (7) north, range forty-three (43) east (1915, ch. 8, section 2, p. 30);

Northern boundary. Thence down the center of the main channel of said Teton river to where the same intersects the range line between ranges forty-one (41) and forty-two (42) east; thence south to the township line between townships six (6) and seven (7) north; thence west to the southeast corner of section thirty-five (35), township seven (7) north, range forty (40) east; thence north one (1) mile, to the northeast corner of section thirty-five (35); thence west to the northeast corner of section thirty-four (34), township seven (7) north, range thirty-nine (39) east; thence north two (2) miles to the northeast twenty-one (21) and twenty-two (22), township and range last aforesaid, thence west to the northeast corner of section twenty-one (21), township seven (7) north, range thirty-eight (38) east;

Western boundary. Thence south on the section line between sections twenty-one (21) and twenty-two (22), township and range last aforesaid, to the township line between townships six (6) and seven (7) north; thence continuing in a southerly direction on the line which, when surveyed, will be the section line between sections three (3) and four (4), township six (6) north, range thirty-eight (38) east, to the southern boundary of said township; thence south along the section line between sections three (3) and four (4), township five (5) north, range thirty-eight (38) east, to where the same intersects the center of the main channel of the Snake river; thence up the center channel of said Snake river to the junction of the North and South Forks of the Snake river, and continuing up the center channel of said South Fork of Snake river to where the same intersects the section line that runs due east between sections twenty-three (23) and twenty-six (26), township four (4) north, range forty (40) east; thence east on said section line last aforesaid in said last mentioned township and range to the northeast corner of section twenty-eight (28), township four (4) north, range forty-one (41) east; thence south two (2) miles to the place of beginning (1913, ch. 26, section 2, p. 109).

County seat—Rexburg.

§ 31-136. Minidoka county.

Minidoka county is described as follows: beginning at the point where the center line of the Snake river is intersected by the west section line of section nineteen (19), township ten (10) south, range twenty-two (22) east;

Western boundary. Thence northerly along the township line to the northwest corner of township eight (8) south, range twenty-two (22) east; thence easterly along the township line to the southwest corner of section thirty-four (34), township seven (7) south, range twenty-three (23) east; thence north along the section line to the north line of township seven (7) south, range twenty-three (23) east; thence easterly along the township line to the southwest corner of section thirty-four (34), township six (6) south, range twenty-three (23) east; thence northerly along a line which is three (3) miles west of and generally parallel to the east line of range twenty-three (23) east, north of the first standard parallel south, to the north line of township three (3) south, range twenty-three (23) east;

Northern boundary. Thence easterly along said township line (1913, ch. 3, section 2, pp. 5, 6) to the intersection of the same with the line between ranges twenty-five (25) and twenty-six (26) east; thence south along the said range line (R.C., section 23e), to its intersection with the center line of Snake river; thence southwesterly along said center line of Snake river, to the point of beginning (1913, ch. 3, section 2, p. 6).

County seat — Rupert.

§ 31-137. Nez Perce county.

Nez Perce county is described as follows: beginning at the northwest corner of section twenty-two (22), township thirty-eight (38) north, range one (1) west;

Eastern boundary. Thence south to the north boundary line of the Nez Perce Indian reservation; thence easterly along said reservation line to the intersection of the same with the line running south between sections fifteen (15) and sixteen (16), township thirty-seven (37) north, range one (1) west; thence south on the said line between sections fifteen (15) and sixteen (16), to the middle of the channel of Clearwater river; thence up the middle of the channel of said Clearwater river to a point where the same is intersected by the section line between sections five (5) and six (6), township thirty-six (36) north, range one (1) east; thence south on the section line between said sections five (5) and six (6) to the middle of the channel of Little Canyon creek (1911, ch. 24, section 2, p. 50); thence down the center of the channel of Little Canyon creek to a point where the same empties into Big Canyon creek; thence up the center of the channel of Big Canyon creek to a point where the same crosses the township line between townships thirty-four (34) and thirty-five (35) north; thence west on said township line to a point where the same crosses Mission creek; thence up the middle of the channel of Mission creek to a point where the same crosses the township line between townships thirty-three (33) and thirty-four (34) north; thence west on said township line to the northeast corner of section four (4), township thirty-three (33) north, range three (3) west; thence south on section lines to the center of the channel of Salmon river (1911, ch. 37, section 2, pp. 77, 78);

Southern boundary. Thence down the middle of the channel of Salmon river to a point in the middle of the channel of Snake river opposite the junction of Salmon river;

Western boundary. Thence northerly along the boundary line between the state of Idaho and the state of Washington to the point where said boundary line is intersected by the middle line of township thirty-seven (37) north;

Northern boundary. Thence east to a point where the Big Potlatch creek intersects with the said middle line of township thirty-seven (37) north; being at the northwest corner of Section 21, T.37N., R.3W. B.M., which corner is marked by a Brass Cap Monument lying east 1845.18 feet from said corner; thence east 1482.82 feet along the north line of said Section 21 to the centerline of Potlatch river, being the point of beginning of said county line; thence continue northerly along the centerline of said Potlatch river the following courses: N.21°36′07″E. 183.18 feet; thence N.34°16′41″E. 1198.35 feet; thence N.13°03′47″W. 296.08 feet; thence N.33°13′49″E. 576.62 feet; thence N.22°07′05″E. 1097.33 feet; thence N.67°00′39″W. 464.34 feet; thence N.12°45′28″W. 367.96 feet; thence N.21°50′14″E. 385.38 feet; thence N.57°36′12″E. 456.93 feet; thence N.27°52′57″E. 661.93 feet; thence N.15°20′14″E. 272.28 feet; thence N.5°04′43″E. 488.49 feet to a point that is west 983.97 feet and N.5°04′43″E. 80.67 feet from the corner common to Sections 9, 10, 15, and 16, T.37N., R.3W. B.M., being marked by a 5/8″ iron pin set in a mound of stone by James W. Grow, R.L.S. #749, and by a Brass Cap Monument set 1136.66 feet west of said Section corner; thence continue along the centerline of Potlatch river N.31°52′33″E. 896.41 feet; thence N.21°02′12″E. 343.00 feet; thence N.10°36′14″E. 654.11 feet; thence N.18°33′57″E. 902.43 feet; thence N.18°47′37″W. 514.74 feet; thence N.33°23′33″E. 1343.54 feet; thence N.11°10′52″E. 528.81 feet; thence N.2°06′09″W. 317.10 feet to a point which is east 662.51 feet and N.2°06′09″W. 8.57 feet from the corner common to Sections 3, 4, 9 and 10, T.37N., R.3W. B.M., which corner is marked by a Brass Cap Monument set 1556.70 feet east of said corner set by James W. Grow, R.L.S. #749; thence continue along the centerline of Potlatch river N.10°27′38″W. 755.37 feet; thence N.15°45′00″E. 732.84 feet; thence N.31°23′33″E. 1307.49 feet; thence N.52°26′42″E. 474.82 feet; thence N.10°47′35″E. 233.84 feet; thence N.2°55′30″W. 1395.50 feet; thence N.30°42′01″E. 840.83 feet; thence N.37°18′55″E. 820.62 feet; thence S.85°46′49″E. 1140.68 feet; thence N.63°14′18″E. 784.25 feet; thence N.65°55′57″E. 647.97 feet; thence N.82°19′22″E. 333.65 feet; thence N.69°39′54″E. 343.03 feet; thence N.54°22′07″E. 56.90 feet; thence N.38°21′12″E. 690.57 feet; thence N.3°38′57″E. 618.32 feet; thence N.30°26′40″E. 397.99 feet; thence N.28°34′42″E. 740.46 feet; thence N.7°36′44″E. 869.85 feet; thence N.44°33′29″E. 950.95 feet to a point on the north line of Section 35, T.38N., R.3W. B.M., being the point of terminus of said county line. Said point being west 2811.24 feet from the northeast corner of said Section 35, which is marked by a Brass Cap Monument set 3091.98 feet west of said corner, being set by James W. Grow, R.L.S. #749. County seat—Lewiston.

§ 31-138. Oneida county.

Oneida county is described as follows: beginning at a point where the one hundred thirteenth (113th) meridian west from Greenwich intersects with the southern line of township twelve (12) south;

Western boundary. Thence south along the said meridian to a point where said meridian intersects with the northern boundary line of the state of Utah (R.C., section 23s);

Southern boundary. Thence easterly along said boundary line to a point on the boundary line between the states of Utah and Idaho, where the same is intersected by the section line between sections twenty-six (26) and twenty-seven (27), township sixteen (16) south, range thirty-seven (37) east;

Eastern boundary. Thence in a northerly direction along the section line as now surveyed to the southeast corner of section twenty-seven (27), township fourteen (14) south, range thirty-seven (37) east; thence easterly along said section line as now surveyed to the southeast corner of section twenty-six (26), township fourteen (14) south, range thirty-seven (37) east; thence continuing easterly along said line to a point which, when surveyed, will be the southeast corner of section twenty-five (25), township fourteen (14) south, range thirty-seven (37) east; thence northerly along the western boundary of township fourteen (14) south, range thirty-eight (38) east, as now surveyed, to its intersection with the boundary line (1913, ch. 5, section 2, pp. 22, 23) of Bannock county; thence west along the boundary line of Bannock county to a point on the top of the range west of a point one (1) mile south of the present southern boundary of the townsite of Oxford; thence northwesterly along the crest of the mountains between Malad and Marsh valleys to an intersection of the township line between ranges thirty-six (36) and thirty-seven (37) east, Boise meridian, thence north to the east quarter (E¼) corner of section twenty-five (25), township twelve (12) south, range thirty-six (36) east, Boise meridian; thence west through the center of sections twenty-five (25), twenty-six (26), twenty-seven (27) and to the center of section twenty-eight; thence south on the north and south center line of sections twenty-eight (28) and thirty-three (33), township twelve (12) south, range thirty-six (36) east, Boise meridian, to the top of the crest of the mountains between Malad and Marsh valleys; thence northwesterly along the crest of the mountains between Malad and Marsh valleys to the southeast corner of section twenty-four (24), township eleven (11) south, range thirty-five (35) east, Boise meridian; thence following the unbroken crest of the main mountain range to the northwest corner of section twenty-three (23), township eleven (11) south, range thirty-five (35) east; thence north one-half (½) mile, to the quarter corner between sections fourteen (14) and fifteen (15); thence west one (1) mile to the quarter corner of sections fifteen (15) and sixteen (16); thence north one-half (½) mile, to the northwest corner of section fifteen (15); thence west one-fourth (¼) mile; thence north one-half (½) mile; thence west one-half (½) mile; thence north one-half (½) mile; thence west one-fourth (¼) mile, to the northwest corner of section nine (9), township eleven (11) south, range thirty-five (35) east; thence north one (1) mile, to the northwest corner of section four (4), township eleven (11) south, range thirty-five (35) east, which is the point of intersection with the township line between townships ten (10) and eleven (11) south, range thirty-five (35) east;

§ 31-139. Owyhee county.

Owyhee county is described as follows: beginning on the Snake river at the mouth of Owyhee river;

Western boundary. Thence south along the eastern boundary line of the state of Oregon to the northern boundary of the state of Nevada;

Southern boundary. Thence east along the northern boundary of the state of Nevada (1 Ter. Sess. 628) to the thirty-eighth (38th) meridian of longitude west from Washington;

Eastern boundary. Thence north along the said meridian to the south boundary of township 7 south range 12 east. Thence west along the south boundary of township 7 south ranges 12, 11, 10 and 9 east to the southwest corner of township 7 south range 9 east. Thence north along the west boundary of township 7 south range 9 east to the northwest corner of said township. Thence east to the southwest corner of township 6 south range 9 east. Thence north along the west boundary of said township to the Snake river;

Northern boundary. Thence down the channel of the Snake river in a westerly direction to the mouth of the Owyhee river, the place of beginning. County seat — Murphy.

§ 31-140. Payette county.

Payette county is described as follows: beginning at the intersection of the north line of township nine (9) north, range five (5) west, with the west line of the state of Idaho, said intersection being the southwest corner of Washington county;

Northern boundary. Thence east a distance of twenty-two (22) miles, more or less, to the northwest corner of section three (3), township nine (9) north, range one (1) west;

Eastern boundary. Thence south on section line six (6) miles, to the southeast corner of section thirty-three (33), said township and range; thence west on the township line between townships eight (8) and nine (9) north, four (4) miles to the northwest corner of section one (1), township eight (8) north, range two (2) west; thence south on section line four (4) miles, to the southwest corner of section twenty-four (24), said township and range; thence west on section line two (2) miles, to the northwest corner of section twenty-seven (27), said township and range; thence south on section line two (2) miles, to the southeast corner of section thirty-three (33), said township and range; thence west on township line between townships seven (7) and eight (8), seven (7) miles, to the southwest corner of section thirty-three (33), township eight (8) north, range three (3) west; thence south on section line twelve (12) miles, to the southwest corner of section thirty-three (33), township six (6) north, range three (3) west;

Southern boundary. Thence west on township line between townships five (5) and six (6), two (2) miles to the southwest corner of section thirty-one (31), township six (6) north, range three (3) west; thence south on range line between ranges three (3) and four (4), one-half (½) mile to the east quarter corner of section one (1), township five (5) north, range four (4) west; thence west along the center line of sections one (1) and two (2), said township and range, two (2) miles to the east quarter corner of section three (3), said township and range; thence south along the section line one-half (½) mile, to the southeast corner of section three (3), said township and range; thence west along the section line three (3) miles, to the southwest corner of section five (5), said township and range; thence north along the section line one (1) mile, to the northwest corner of section five (5), said township and range; thence west along the township line between townships five (5) and six (6) north, two (2) miles, to the southwest corner of section thirty-six (36), township six (6) north, range five (5) west; thence north along the section line one (1) mile, to the northwest corner of section thirty-six (36), said township and range; thence west along the section line one (1) mile, to the southwest corner of section twenty-six (26), said township and range; thence north along the section line one (1) mile, to the southwest corner of section twenty-three (23), said township and range; thence west along the section line two (2) miles, to the southwest corner of section twenty-one (21), said township and range; thence north along the section line three (3) miles, to the northwest corner of section nine (9), said township and range; thence west along the section line one and one-half (1 ½) miles, more or less, to an intersection with the west line of the state of Idaho;

Western boundary. Thence in a northerly direction, following the said west boundary line of the state of Idaho, to the point of beginning.

County seat — Payette.

§ 31-141. Power county.

Power county is described as follows: beginning at the northwest corner of section thirty-one (31), township six (6) south, range thirty (30) east; thence east along the section line between sections thirty-one (31) and thirty (30), township and range aforesaid, and an extension thereof to the point where such extended line intersects with the center of the west channel of Snake river; running thence up the center of the west channel of Snake river, upon and along the boundary line of Bingham county, to the point in the main channel of said river, where the same divides, forming the east and west branches thereof; thence southerly down the center of the east branch of Snake river to the point of intersection of the center line of said east branch with an extension of the center line of the Portneuf river in section seventeen (17), township six (6) south, range thirty-two (32) east; thence up the Portneuf river, to the intersection of the Portneuf river with the west boundary line of section eight (8), township six (6) south, range thirty-four (34) east, Boise meridian; thence south four and one-quarter (4 ¼) miles to the southeast corner of section thirty-one (31), township six (6) south, range thirty-four (34) east, Boise meridian; thence west to the northeast corner of section six (6), township seven (7) south, range thirty-four (34) east, Boise meridian; thence south four (4) miles to the southeast corner of section nineteen (19); thence east one (1) mile to the northeast corner of section twenty-nine (29); thence south four (4) miles to the southeast corner of section eight (8), township eight (8) south, range thirty-four (34) east, Boise meridian; thence east two (2) miles to the northeast corner of section fifteen (15); thence south two and one-half (2 ½) miles to the east quarter (E¼) corner of section twenty-seven (27); thence east one (1) mile to the east quarter (E¼) corner of section twenty-six (26); thence south one and one-half (1 ½) miles to the southeast corner of section thirty-five (35), township eight (8) south, range thirty-four (34) east, Boise meridian; thence east one (1) mile to the northeast corner of section one (1), township nine (9) south, range thirty-four (34) east, Boise meridian; thence south two (2) miles to the southeast corner of section twelve (12); thence east two (2) miles to the northeast corner of section seventeen (17), township nine (9) south, range thirty-five (35) east, Boise meridian; thence south one and one-half (1 ½) miles to the east quarter (E¼) corner of section twenty (20); thence west one-half (½) mile to the center of section twenty (20); thence south two and one-half (2 ½) miles to the south quarter (S¼) corner of section thirty-two (32), township nine (9) south, range thirty-five (35) east, Boise meridian; thence east to the northeast corner of section five (5), township ten (10) south, range thirty-five (35) east, Boise meridian; thence south one and one-quarter (1 ¼) miles to the southeast corner of the northeast quarter (NE¼) of the northeast quarter (NE¼) of section eight (8); thence west one-quarter (¼) mile; thence south one-quarter (¼) mile; thence west one and one-quarter (1 ¼) miles; thence south three-quarters (¾) of a mile; thence west one-quarter (¼) mile to the southwest corner of lot one (1) of section eighteen (18), township ten (10) south, range thirty-five (35) east, Boise meridian; thence south on the range line three and three-quarter (3 ¾) miles to the southwest corner of township ten (10) south, range thirty-five (35) east, Boise meridian; thence west along and upon the south line of said township ten (10) (1913, ch. 6, section 2, pp. 31, 32), to a point a distance of two (2) miles east from the southeast corner of township ten (10) south, range thirty-three (33) east; thence south to a point where the line thus drawn intersects the line between townships eleven (11) and twelve (12) south, range thirty-four (34) east; thence west along and upon the line between townships eleven (11) and twelve (12) south (1915, ch. 132, section 2, p. 288), to the southeast corner of township eleven (11) south, range thirty-two (32) east; thence south upon the township line to the southeast corner of township twelve (12) south, range thirty-two (32) east; thence west upon and along the southern line of said township twelve (12), to the southwest corner of township twelve (12) south, range thirty (30) east; thence north upon the range line between ranges twenty-nine (29) and thirty (30) east, to the southwest corner of township nine (9) south, range thirty (30) east; thence west along and upon the south line of township nine (9) south, to the southwest corner of section thirty-four (34), township nine (9) south, range twenty-eight (28) east; thence north upon and along the line between sections thirty-three (33) and thirty-four (34), township nine (9) south, range twenty-eight (28) east, and an extension thereof to the point where said line so extended intersects the center of the main channel of Snake river; thence down the center of the main channel of Snake river to the point of intersection with the range line between ranges twenty-seven (27) and twenty-eight (28) east; thence north along and upon said range line to the northwest corner of township nine (9) south, range twenty-eight (28) east; thence east upon and along the north line of said township nine (9) south, to the northeast corner of section four (4), township nine (9) south, range twenty-eight (28) east; thence in a northerly direction along and upon the section line which, when surveyed, will be between sections thirty-three (33) and thirty-four (34), township eight (8) south, range twenty-eight (28) east, and an extension of such line to the point where such extended line will intersect with the township line which, when surveyed, will be the township line between townships seven (7) and eight (8) south, range twenty-eight (28) east; thence west upon the township line to a point which when surveyed, will be the southwest corner of township seven (7) south, range twenty-eight (28) east; thence north along and upon the range line which, when surveyed, will be the range line between ranges twenty-seven (27) and twenty-eight (28) east, to a point which will be, when surveyed and established, the northwest corner of township four (4) south, range twenty-eight (28) east; thence east along and upon the line which will be, when surveyed, the north line of said township four (4) south, to the northwest corner of township four (4) south, range thirty (30) east; thence south along the range line, the same being the western boundary line of Bingham county, to the northwest corner of section thirty-one (31), township six (6) south, range thirty (30) east, the point of beginning (1913, ch. 6, section 2, pp. 32, 33).

§ 31-142. Shoshone county.

Shoshone county is described as follows: beginning at a point where the township line between townships forty-one (41) and forty-two (42) north, intersects the western boundary of the state of Montana;

Eastern boundary. Thence in a northerly direction along the said boundary and with the Bitter Root range of mountains until the said range turns in a westerly direction and is called Coeur d’Alene.

Northern boundary. Thence with the said Coeur d’Alene range of mountains in a westerly direction until a point is attained north of the mouth of the North Fork of the Clearwater river;

Western boundary. Thence south to the township line between townships forty-one (41) and forty-two (42) north;

Southern boundary. Thence east on the said township line to the intersection of the same with the boundary line of the state of Montana, the place of beginning.

County seat — Wallace.

§ 31-143. Teton county.

Teton county is described as follows: beginning at a point on the northern boundary line of Bonneville county, the said point being two (2) miles east of the range line, which, when surveyed, will be between ranges forty-two (42) and forty-three (43) east;

Southern boundary. Thence easterly and southerly on the northern boundary line of Bonneville county as now established, to a point where said boundary line intersects the boundary line dividing the states of Idaho and Wyoming;

Eastern boundary. Thence north along the boundary line between the states of Idaho and Wyoming, to a point where said dividing line intersects Bitch creek;

Northern boundary. Thence westerly and down the center of said Bitch creek, to a point where said Bitch creek intersects and runs into the main channel of the Teton river, and to the center of said main channel; thence down the said main channel of the said Teton river, to a point where the same intersects the section line between sections sixteen (16) and seventeen (17), township seven (7) north, range forty-three (43) east;

Western boundary. Thence south along said line to the place of beginning.

County seat — Driggs.

§ 31-144. Twin Falls county.

Twin Falls county is described as follows: beginning with the intersection of the middle of the channel of the Snake river with the north and south center line of section twenty-eight (28), township ten (10) south, range twenty-one (21) east;

Eastern boundary. Thence south on said center line of section twenty-eight (28), to the point of intersection of the north line of the right of way of the Minidoka & Southwestern Railroad Company, which point is one hundred (100) feet distant, at right angles, from the center of the main track of the line of road of said railroad company as the same is now located; thence in a southwesterly direction along the north line of said railroad right of way, to a point where said line intersects the south line of the canal right of way of the Twin Falls Land & Water Company, which point of intersection is one hundred (100) feet distant, at right angles, from the center line of the main canal of said Twin Falls Land & Water company; thence south to the south line of section thirty-six (36), township ten (10) south, range twenty (20) east; thence west to the southwest corner of section thirty-six (36); thence south on the section line to the south line of township eleven (11); thence west to the southeast corner of township eleven (11) south, range eighteen (18) east; thence south on the range line to the south line of the state of Idaho;

Southern boundary. Thence west along the south line of the state of Idaho to the thirty-eighth (38th) meridian of longitude west from Washington;

Western boundary. Thence north along said meridian to the intersection of the center of the main channel of Snake river;

Northern boundary. Thence up the center of the main channel of Snake river to the point of beginning.

County seat — Twin Falls.

§ 31-145. Valley county.

Valley county is described as follows: beginning at the southwest corner of section thirty-four (34), township ten (10) north, range two (2) east, on the second (2d) standard parallel north;

Southern boundary. Thence east along the said second (2d) standard parallel, five (5) miles to the center of the North Fork of Payette river; thence northerly along the river to the intersection with the line between townships ten (10) and eleven (11) north; thence east to the ridge dividing the waters of the Salmon and Payette rivers; thence northeasterly along the said ridge and along the ridge dividing Bear Valley creek and Cape Horn creek, to the head of the Middle Fork of the Salmon river;

Eastern boundary. Thence northerly along the said river to the intersection of the fifth (5th) standard parallel north;

Northern boundary. Thence west to the divide separating the waters of the Salmon and Payette rivers;

Western boundary. Thence westerly and southerly along the said divide and the divide between Payette and Weiser rivers, to the line between townships thirteen (13) and fourteen (14) north; thence east to the southwest corner of township fourteen (14) north, range three (3) east; thence south twelve (12) miles to the southwest corner of township twelve (12) north, range three (3) east; thence west three (3) miles to the northwest corner of section three (3), township eleven (11) north, range two (2) east; thence south twelve (12) miles, to the place of beginning.

County seat — Cascade.

§ 31-146. Washington county.

Washington county is described as follows: beginning at a point on the boundary line between the states of Idaho and Oregon, the same being the middle of the center channel of Snake river, three thousand nine hundred sixty (3,960) feet in a southwesterly direction from the mouth of Wildhorse river;

Northern boundary. Thence in an easterly direction fifteen and one-half (15 ½) miles, to a point one-half (½) mile east of the west quarter (W¼) corner of section six (6), township seventeen (17) north, range two (2) west; thence south about twelve (12) miles, to the intersection of said line with Cow creek; thence southeast down the center line of Cow creek to its confluence with the Weiser river; thence south across the Weiser river to a point five hundred (500) feet east of the north quarter (N¼) corner of section twenty-nine (29), township fifteen (15) north, range two (2) west; thence east about three and three-quarters (3 ¾) miles, to a point one thousand three hundred twenty (1,320) feet east of the northwest corner of section twenty-five (25), said township and range; thence south eight and one-half (8 ½) miles, to a point one thousand three hundred twenty (1,320) feet east of the west quarter (W¼) corner of section one (1), township thirteen (13) north, range two (2) west; thence in a southeasterly direction six and one-half (6 ½) miles, to a point one thousand three hundred twenty (1,320) feet south and one thousand three hundred twenty (1,320) feet east of the west quarter (W¼) corner of section twenty-four (24), township thirteen (13) north, range one (1) west; thence east (1911, ch. 31, section 2, p. 67) to the summit of the dividing range between the waters of Crane creek on the west and Squaw creek on the east;

Eastern boundary. Thence southerly along the summit of said dividing range to the intersection of said dividing ridge with the second (2d) standard parallel north (R.C., section 23f);

Southern boundary. Thence west along said second (2d) standard parallel to its intersection with the Snake river;

Western boundary. Thence down the main channel of Snake river, to the place of beginning (R.C., section 23w).

County seat — Weiser.

§ 31-201. Time for holding county seat election.

All elections for the removal of county seats shall be held at the same time and place at which general elections are held.

§ 31-202. Petition for removal.

Public notice shall be given of the intention to circulate a petition praying for the removal of the county seat of any county from its then present location to some other point within said county, and in said petition designated, at least ten (10) days before the same is circulated, by publication in some newspaper printed in the county (if there be one), and by posting three (3) printed notices in three (3) public places at the county seat, and a like number at the place to which the county seat is proposed to be removed, in which notices the intent of said petition shall be set forth; and all signers to such petition or petitions shall be void and stricken from such petition if procured six (6) months before the first day of the term of court at which the application is to be made; and whenever such petition or petitions, addressed to the district court of such county, and stating the time when such election shall be held, shall be signed by a number of legal voters of said county, equal in number to a majority of all votes cast at the last general election therein, and shall be filed in the office of the clerk of the district court of said county, not less than twenty (20) nor more than forty (40) days before the first day of the term of said court next preceding the next general election, unless said term commences after the first day of October, then, in such case, the next preceding term. Such petition shall be deemed a proposal to remove the county seat of such county, and the point designated in said petition shall be deemed and taken as fixed by said petition, in pursuance of law, whenever the court shall order an election to such point as hereinafter provided, as the point to which it is proposed to remove the county seat of such county.

§ 31-203. Petition for removal — How signed.

Each petitioner signing such petition shall write, or cause to be written, opposite to his name on said petition, the name of the city and ward in which he then resides, if he resides in a city; or, if he does not reside in a city, then the name of the precinct in which he resides at the time of signing such petition; and no person shall sign such petition unless he shall be, at the time, a legal voter at general elections.

§ 31-204. Petition open to inspection.

Said petition or petitions shall, after they are filed in the office of the clerk of the district court of the county be open to the inspection of any and all citizens of the county, but shall not be removed therefrom.

§ 31-205. Contesting right to sign petition.

Any citizen and legal voter at general elections in said county may contest the right of any person whose name is subscribed to said petition, to sign such petition under this chapter, and shall have the right to contest said petition as to any names subscribed thereto that he shall have good reason to believe are fictitious: provided, he shall, ten (10) days before the first day of the term of said court, file in the office of the clerk of the district court of such county a list of the names of the persons whose right to sign said petition he is desirous of contesting, together with his affidavit indorsed thereon, that he has good reason to believe, and does verily believe, that such persons named in said list are not legal voters of such county and had no right in law to sign such petition; and shall also file in the office of said clerk, ten (10) days before said term of said court, a list of such names as he has reason to believe are fictitious, together with his affidavit, that he has good reason to believe, and does verily believe, that such names are fictitious; and such persons shall have the right to contest such petitions only as to the names included in said lists.

§ 31-206. Procedure in case of contest.

It shall be the duty of said court, on the first day of and during said term of court, to hear all evidence for and against said petition or petitions as to the lists of names filed in said court under this chapter, and to strike from such petition or petitions all names proved by competent evidence to be fictitious, and the names of persons having no legal right to sign the same under this chapter. In case there shall be no contest, or if the court finds, after striking from said petition or petitions all names proved to be fictitious, and all names not legally signed thereto, that it still contains the number of names of legal voters required by this chapter, the court shall order said election according to the prayer of said petition and subject to the provisions of section 34-106, Idaho Code. In case of a contest to said petition or petitions, it shall be the duty of the clerk of said court, on request of the persons contesting any petition under the provisions of this chapter, to issue subpoenas for such witnesses as said persons shall name; and it shall be the duty of said clerk, on request of any legal voter of the county for the purpose of sustaining any petition, in like manner to issue subpoenas for such witnesses as he shall name. Said subpoenas to be made returnable to the term of court at which such contest will be made.

§ 31-207. Contests have precedence — Decision of district court final.

All cases of contest arising upon said petitions or affidavits shall have precedence over all other cases at said term of said court, and shall be heard and determined at said term, and the decision of the court shall be final.

§ 31-208. Voting for removal of county seat.

The voting for the removal of any county seat shall be by ballot, and each ballot shall have printed or written thereon the words stated in section 31-214[, Idaho Code]. Such ballot shall be smaller than the general election ballots, and shall be officially stamped, and there shall be printed or written thereon the words “county seat ballot,” and any elector who is registered as in title 34[, Idaho Code,] provided, and who, in addition to being qualified to vote for county officers, has resided in the county six (6) months and in the precinct ninety (90) days, shall be permitted to vote for or against the removal of the county seat, by handing to one (1) of the judges of election a county seat ballot, at the same time announcing that he is entitled to vote on the question of the removal of the county seat. If the judges of election are of the opinion that the said elector is entitled to vote on the question of the removal of the county seat, his ballot shall then be deposited in the ballot box, and the clerks of election shall write opposite his name in brackets the words “county seat” or “county division,” as the case may be.

§ 31-209. Challenging voters.

Any person who offers to vote on the question of the removal of the county seat may be challenged by any person and for any of the reasons allowed for other challenges, and the rules provided for other challenges shall apply to such challenges.

§ 31-210. Canvass of returns.

The returns for county seat elections shall be canvassed by the same officers and in the same manner as the returns for county and precinct officers are canvassed, and the result of the vote for the removal of the county seat shall be officially declared by the county board of canvassers in the following manner:

They shall record the total votes cast in each ward or precinct both for and against the proposed removal, upon the book provided for recording the results of the general election. This record shall be made upon a separate page, or pages, of said book, and after the record is complete and the total result known, they shall make a complete copy of such record, certified to by each member of the board. They shall deposit this certificate with the county auditor, who shall, without delay, file the same with the clerk of the district court which authorized the election, and the auditor shall also cause a copy of the certificate to be published in some newspaper of general circulation in the county.

§ 31-211. Result of vote.

When the attempt has been made to remove the county seat of any county, as in this chapter provided, and the county board of canvassers have found and declared that two-thirds (2/3) of the voters of the county who have voted for or against such removal have voted in favor of such removal, then said county seat of said county is thereby removed to the point named in the petition.

§ 31-212. Changing county boundaries.

Whenever the boards of county commissioners of affected counties have by joint ordinance provided that a part of an affected county be stricken off from said county and annexed to an adjoining affected county, the provisions of the constitution being complied with, the qualified electors who have resided ninety (90) days next preceding the first general election after the passage of this chapter within the boundary lines of the territory stricken off and annexed, shall be permitted to vote at said general election, for or against said annexation. If a majority of said electors voting at said election vote in favor of annexation, said territory is then stricken off and annexed, as provided in this chapter: provided, that all the requirements of the constitution have been complied with. If such annexation and change of county boundaries occur, the legislature, at its next regular session, shall redefine the boundaries of the affected counties as set forth in the Idaho Code to conform therewith. The county recorder of the county from which the territory is to be detached may have clearly reproduced by photographing or filming in accordance with the provisions of sections 9-328, 9-329 and 9-330[, Idaho Code], into permanent records, all instruments, papers and other matters and things relating to or affecting real property in the territory being detached and annexed. When the costs have been determined for the transcribing and indexing of all instruments, documents, records, maps, papers, and all other matters relating to or affecting the property in the territory to be annexed which must be transferred to the annexing county, and the copying and preparing for transfer of all pleadings, court records, and other papers in all court actions and court proceedings to be transferred to annexing county, the board of county commissioners of the county annexing the detached territory shall cause county warrants to be drawn to pay all such costs; said warrants so drawn shall be paid by a tax to be assessed upon all property within the territory being annexed.

§ 31-213. Conduct of election.

The rules and regulations for voting at county seat elections, as provided in this chapter, so far as they apply to ballots, voting, challenging, canvassing the returns and declaring the result, shall apply to elections for the striking off of any part of any county and annexing the same to any adjoining county.

§ 31-214. Form of ballot.

It shall be the duty of the auditor of the county wherein it is proposed to hold an election for the removal of the county seat, or changing county lines, to cause to be printed separate ballots at the same time and in the same manner as ballots for the general election are printed.

Such separate ballots shall be three (3) inches square, or as near this size as practicable, and on one side there shall be printed the following words:

For removal of the county     )      No.

seat to ___________     )      Yes.

For changing county lines     )      No.

)      Yes.

(As the case may be.)

And the auditor shall send an equal number of these special ballots, with the ballots furnished for the general election, to each voting precinct of the county and at the same time.

§ 31-301. Auditor and recorder’s records.

The ex officio auditor and recorder of any county in this state which has heretofore been, or may hereafter be, divided by the legislature shall, upon demand in writing by the ex officio auditor and recorder of any county which has been created, in whole or in part, from the territory of such divided county, deliver to the ex officio auditor and recorder of the county so created, in whole or in part, from such territory, all record books in his custody and control relating solely to persons and property situated in such newly-created county, together with all maps and plats relating to town sites, precincts, school districts, road districts and other municipalities situated wholly within the boundaries of such newly-created county, and the originals of all chattel mortgages relating to personal property within said newly-created county, and also all tax sale certificates and other papers relating wholly to, and covering property located entirely within such newly-created county. At the time of such delivery by the said ex officio auditor and recorder of the divided county, he shall take an itemized receipt from the ex officio auditor and recorder of the newly-created county, and file and keep the same in his office as a part of the records of said divided county.

§ 31-302. Legal effect of transferred records.

The book records, plats, chattel mortgages, tax sale certificates and other records, aforesaid, when they shall be delivered to the ex officio auditor and recorder of the newly-created county, shall be deemed to be a part of the records of such newly-created county, and shall be received in evidence with like force and effect as any others of said county.

§ 31-303. Tax collector’s records.

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

§ 31-401. Authority for county consolidation.

Counties of the state of Idaho as they now exist, or may hereafter be created or exist, may be consolidated as in this act provided.

§ 31-402. Time for holding elections to consolidate counties.

All elections for the consolidation of counties shall be held at the November general election.

§ 31-403. Petition for consolidation.

Not less than ninety (90) days nor more than six (6) months prior to the date specified in section 31-402, Idaho Code, a petition may be circulated in any county praying for the consolidation of such county with another county. Such petition shall be entitled in the district court of the former county, and shall be in substantially the following form:

“The undersigned qualified electors of . . . . County, State of Idaho, hereby petition the court thereof to order an election to be held on the first Tuesday following the first Monday of November in an even-numbered year to determine whether said . . . . County shall be consolidated with . . . . County (naming the county with which it is desired to consolidate), under the provisions of the law applicable to such elections.”

Such petition may consist of any number of copies required for convenient and rapid circulation and the various copies shall be considered as one (1) petition. If said petition, within the time limits hereinbefore fixed, is signed by a number of qualified electors of the county which it is proposed to consolidate, equal in number to two-thirds (2/3) of all votes cast therein at the last general election, such petition shall thereupon, and not later than eighty (80) days prior to said election date, be filed with the clerk of the district court of such county. Such petition shall be deemed a proposal to consolidate said county with the county named therein.

§ 31-404. Signing of petition — Qualifications of signers — Petition open to inspection.

Each person signing such petition shall write, or cause to be written, opposite his name the name or number of the precinct in which he resides; and no person shall be entitled to sign such petition unless he is, at the time of signing, a qualified elector of the county. Said petition shall, after filing as herein provided, be open to the inspection of the public.

§ 31-405. Right to contest petition.

Any qualified elector of the county shall have the right to contest the right of any person whose name is subscribed to such petition to file the same, or to contest said petition as to any name or names subscribed thereto which he believes are fictitious: provided, he shall, within ten (10) days after such petition is filed, file in the office of the clerk a list of the names of the persons whose right to sign such petition he is desirous of contesting and/or a list of the names therein which he believes to be fictitious, together with an affidavit attached thereto stating specifically the grounds of his contest.

§ 31-406. Hearing of contest.

Said petition, with any such contesting lists and affidavits, shall be presented to the court, or to the judge thereof at chambers if the court is not in session, not less than ten (10) nor more than fifteen (15) days after the petition has been filed with the clerk. If any contest has been filed as herein provided, the court or judge shall set a date for hearing the same at a time not more than ten (10) days later. At the time set the court, or judge at chambers, shall hear all evidence for and against said petition, and shall strike from such petition all names proved by competent evidence to be fictitious and the names of persons having no legal right to sign the same, and also all names not legally signed thereto. In case there shall be no contest, or if the court or judge finds, after striking from said petition all names proved to be fictitious, and all names not legally signed thereto, that the petition still contains the number of qualified signers required by this act, the court or judge shall order an election according to the prayer of the petition. In case of contest, subpoena may be issued as in other cases. All cases of contest arising upon such petitions shall have precedence over all other cases.

§ 31-407. Provision for holding election — Notice thereof to be given.

If the court shall order an election, copies of such order, certified by the clerk, shall at once be filed with the county clerk of the county which it is proposed to consolidate, and also with the county clerk of the county with which the consolidation is proposed. The county clerk of each of said counties shall cause a notice of the holding of said election to be published in a newspaper published in each county designating the consolidation proposal to be voted on, the date of the election, the hours during which the polls will be opened, and the polling places in each precinct. The first publication of such notice shall be made not less than twelve (12) days prior to the election and the last publication of notice shall be made not less than five (5) days prior to the election. The county clerk in each county shall likewise, not less than thirty (30) days before such election, cause a copy of such notice to be posted in a conspicuous place in each precinct in each county and in/or near each post office situated therein. If no newspaper be published in such county, the notice given by posting as herein provided shall be sufficient. In any conflict between these election specifications and those provided in chapter 14, title 34, Idaho Code, the provisions of the latter shall prevail.

§ 31-408. Preparation and form of ballots.

It shall be the duty of the county clerk of each of said counties to cause ballots to be printed to state:

“Shall .... County be consolidated with .... County?

Yes

No”

The county clerk in each county shall send the requisite number of ballots to each voting precinct in his county in a reasonable time before the election. All ballots and supplies to be used at such election, and the expenses necessarily incurred in the preparation and conduct of such election, shall be paid out of the county election fund as in the case of general elections.

§ 31-409. Conduct of election.

The polls in the several election precincts on the day any such election is held shall be open as provided in chapter 14, title 34, Idaho Code. No adjournments or intermissions whatever shall take place until the polls shall be closed and the votes counted.

§ 31-410. Who qualified to vote.

No person shall be qualified to vote at any such election unless he is a qualified elector of the county and state in which he offers to vote and unless he be duly registered in the precinct where he offers to vote.

§ 31-411. Provisions of general election laws made applicable.

The provisions of the general election laws relative to the holding of elections, the appointment of judges and clerks of election, the registration of voters, the solicitation of voters at the polls, the manner of conducting elections, the officers and duties thereof at elections, the counting of ballots and making returns of the results, the canvassing of returns, and all other provisions relating to general elections shall apply to elections held under this act so far as they are applicable and consistent with the provisions hereof, the intention of this act being to place the holding of elections for county consolidations under protection and regulation of general laws now in force, as far as possible, adding thereto the special features herein contained.

§ 31-412. Result of vote.

When an election has been held, as in this act provided, and the county board of canvassers in each of said counties have found and declared that two-thirds (2/3) of the voters in each county who have voted for or against such consolidation have voted in favor of such consolidation, then, on and after the second Monday in December next thereafter, said counties are consolidated under the name of the county with which such consolidation was effected, and the county consolidated shall, on and after said date, cease to exist. Where such consolidation occurs, the terms of office of all county officers in the county which has been consolidated shall automatically terminate.

§ 31-413. Payment of floating indebtedness — Disposition of bonded debt.

The floating indebtedness of the counties so consolidated, existing and owing at the time the consolidation becomes effective, evidenced by warrants, orders, tax anticipation notes or bonds, and claims outstanding and unpaid, and bond interest coupons maturing prior to said date, shall be determined by the respective county auditors of said counties, and the amount and details thereof certified to the board of commissioners of the county with which the consolidation has been effected. All money in the possession or under the control of the treasurer or other officer of the county which has been consolidated (except school district, road district, highway district, city, village and other municipal funds) shall be paid over to the treasurer of the other county and by the latter applied upon said floating indebtedness of the county which has been consolidated. If any balance remains after the payment of such floating indebtedness, such balance shall be apportioned to the current expense fund of the consolidated county. If such money and credits shall be insufficient to pay such floating indebtedness, as aforesaid, such deficiency shall be met, provided for and paid by levy made on the taxable property in the territory of the county which has been consolidated, such levy to be made and to be payable as other levies for the redemption and payment of indebtedness of like character. In like manner, any amount of such floating indebtedness of the county with which the consolidation has been effected, over and above the moneys in the possession or under the control of the treasurer or other officer of such county (except school district, road district, highway district, village, city and other municipal funds) at the time the consolidation becomes effective, shall be met, provided for and paid by levy on the taxable property in the territory of such county as it existed prior to consolidation.

The bonded indebtedness of the respective counties, existing at the time the consolidation becomes effective, shall be met, provided for and paid as if no consolidation had been effected, the taxable property in the territory of each county, as it formerly existed, remaining liable therefor as before; and the same rule shall apply in the case of any refunding issue or issues.

§ 31-414. Transfer of records — Sale of property.

Promptly after such consolidation becomes effective, all records, files, proceedings, instruments, documents, bonds, reports, maps, plats, rolls and the like shall be delivered to and taken possession of by the appropriate officer of the county with which the consolidation has been made, and the same shall become a part of the official files and records of such office. All property of the formerly existing county shall become the property of the consolidated county and shall be managed, handled and disposed of as other county property. Any real property and equipment such as court house, jail or hospital, no longer required, may be sold as like county property is sold.

§ 31-415. Disposition of county moneys.

The county treasurer of the formerly existing county shall turn over to the treasurer of the consolidated county all funds in his official possession or control belonging to municipal or quasi municipal corporations, and the proper record of such transaction shall be made in the office of the county auditor.

§ 31-416. Transfer of civil, criminal and probate matters.

All civil and criminal actions and special proceedings, and all records and files pertaining thereto, pending in the formerly existing county, shall be transferred to the office of the clerk of the court of the consolidated county, without further charge, likewise all civil and criminal actions and all unsettled estates, pending in the probate court of the formerly existing county, together with all records and files pertaining to the same, shall be transferred to the probate court of the consolidated county, without additional charge.

§ 31-501. Bonds authorized in new counties to put finances on cash basis.

The board of county commissioners of any new county which may have been formed, organized or created pursuant to the acts of the legislature of the state of Idaho, approved subsequent to the first day of January, 1911, or which may be hereafter formed, organized or created, may in the exercise of its judgment and discretion when deemed advisable and in the interests and for the benefit of the county, and to enable such county to be placed as near as may be on a cash basis, issue and negotiate coupon bonds at such time and in such manner and upon such terms as are deemed for the best interests of the county, in order to provide funds with which to pay and entirely discharge any part, either on all of the warrant, bonded, floating or other indebtedness or obligations which may have been either assumed or are owing by such new county to the county or counties out of which such new county was formed or the indebtedness incurred by such new county in the transcribing and certifying of records and the preparing of indexes, in the purchase and providing of books, records, furniture, fixtures, office supplies, safes, vaults and a jail, in the employment of accountants and appraisers and for other ordinary and necessary equipment and expense incident to the organization of such new county, or an amount of the then outstanding warrant indebtedness of such new county equal to the amount previously expended by such new county for the purpose or purposes herein above-mentioned, and such bonds shall constitute a legal charge and obligation of the county.

§ 31-502. General county bonding provisions applicable.

All such bonds shall conform to, and provisions be made for their payment in accordance with the provisions of sections 3519, 3522, 3524 and 3526 of the Compiled Statutes of Idaho.

§ 31-503. Certificate of determination.

Before the board of county commissioners of a county shall issue bonds under the provisions of this chapter the board must first ascertain and determine that the particular bonded, warrant or other indebtedness of the county, proposed to be retired by the bond issue, constitutes binding and subsisting obligations of the county, and they shall thereupon cause a certificate of determination to be made and entered in and upon the records of said board and the findings of said board shall thereafter be conclusive as a basis for the issuance of such bonds and the levy and collection of taxes for their payment.

§ 31-504. Limitation on principal.

No bonds issued pursuant to the provisions of this chapter shall in any wise increase the principal amount of the existing indebtedness of the county.

§ 31-505. Interpretation — No repeal.

This chapter shall not in any wise be construed as a repeal of any of the power and authority vested in the board of county commissioners of any new county by act of the legislature particularly relating to such new county.

§ 31-601. Every county a body corporate.

Every county is a body politic and corporate, and as such has the powers specified in this title or in other statutes, and such powers as are necessarily implied from those expressed.

§ 31-602. Exercise of powers.

Its powers can only be exercised by the board of county commissioners, or by agents and officers acting under their authority, or authority of law. The purchasing power of the county, and the authority to contract for purchases, may be delegated to another elected official or an employee of the county by the board of county commissioners.

§ 31-603. Corporate name.

The name of a county designated in the law creating it is its corporate name, and it must be known and designated thereby in all actions and proceedings touching its corporate rights, property and duties.

§ 31-604. Enumeration of powers.

It has power:

1. To sue and be sued.
2. To purchase and hold lands.
3. To make such contracts, and purchase and hold such personal property, as may be necessary to the exercise of its powers.
4. To make such orders for the disposition or use of its property as the interests of its inhabitants require.
5. To levy and collect such taxes for purposes under its exclusive jurisdiction as are authorized by law.
6. Such other and further authority as may be necessary to effectively carry out the duties imposed on it by the provisions of the Idaho Code and constitution.

§ 31-605. Counties not to loan credit.

No county must in any manner loan or give its credit to or in aid of any person, association or corporation unless it is expressly authorized by law so to do.

§ 31-606. Payment of judgments against county. [Repealed.]

§ 31-701. Constitution of board.

Each county must have a board of county commissioners consisting of three (3) members.

§ 31-702. District from which elected.

Each member of a board of commissioners must meet the residency requirements in the county and district which he represents as set out in section 34-617, Idaho Code.

§ 31-703. Term of office.

The term of office of a commissioner shall be as follows:

At the general election in 1936, two members shall be elected for a term of two (2) years and one member for a term of four (4) years; at each biennial election thereafter, one member shall be elected for a term of two (2) years and one for a term of four (4) years, it being further provided that at the general election in 1936, the commissioner from county commissioner’s district number one, shall be elected for a term of four (4) years and that the four (4) year term shall be allotted thereafter in rotation to districts number two, three, and one.

§ 31-704. Commissioners’ districts.

At the regular meeting in January, preceding any general election, the board of commissioners must district their county into three (3) districts, as nearly equal in population as may be, to be known as county commissioners’ districts, numbers one (1), two (2) and three (3) respectively; provided, that when a new county shall have been created, or the boundary lines of a county shall have been changed, then the board of commissioners of such county may district their county at any general or special meeting of such board.

§ 31-705. Election of chairman.

The members of the board of commissioners must, at their first regular meeting on the second Monday of January next after their election, elect a chairman from their number.

§ 31-706. Quorum — Temporary chairman — Administering oaths.

A majority of the board constitutes a quorum. The chairman must preside at all meetings of the board, and in case of his absence or inability to act, the members present must, by an order, select one of their number to act as chairman temporarily. Any member of the board or its clerk may administer oaths to any person concerning any matter submitted to them or connected with their powers or duties.

§ 31-707. Clerk of board.

The county auditor is ex officio clerk of the board of commissioners. The records must be signed by the chairman and the clerk.

§ 31-708. Duties of clerk.

The clerk of the board must:

1. Record all the proceedings of the board.
2. Make full entries of all their resolutions and decisions on all questions concerning the raising of money for, and the allowance of accounts against, the county.
3. Record the vote of each member on any question upon which there is a division, or at the request of any member present.
4. Sign all orders made and warrants issued by order of the board for the payment of money.
5. Record the reports of the county treasurer of the receipts and disbursements of the county.
6. Preserve and file all accounts acted upon by the board.
7. Preserve and file all petitions and applications for franchises; and record the action of the board thereon.
8. Record all orders levying taxes; and,
9. Perform all other duties required by law or any rule or order of the board.

§ 31-709. Records to be kept.

The board must cause to be kept permanently and indefinitely, in accordance with the provisions of section 31-871A, Idaho Code:

1. Minute records, in which must be recorded all orders and decisions made by them, and the daily proceedings had at all regular and special meetings.
2. Allowance records, in which must be recorded all orders for the allowance of money from the county treasury, to whom made, and on what account, dating, numbering and indexing the same through each year.
3. Road records, containing all proceedings and adjudications relating to the establishment, maintenance, change and discontinuance of roads, road districts, and overseers thereof, their reports and accounts.
4. Franchise records, containing all franchises granted by them, for what purpose, the length of time and to whom granted, the amount of bond and license tax required.
5. Warrant records, to be kept by the county auditor, in which must be entered, in the order of drawing, all warrants drawn on the treasury, with their number and reference to the order on the minute book, with the date, amount, on what account, and name of payee.
6. Ordinance records, containing all ordinances, stating the date enacted.
7. Resolutions records, containing all resolutions, stating the date adopted.

§ 31-710. Meetings.

1. The regular meetings of the boards of commissioners must be held at their respective county seats on the second Monday of each month of the year, or if the board determines that county affairs require regular meetings more often, then at such times as may be provided for in advance by ordinance, and must continue from time to time until all the business before them has been addressed. Such other meetings must be held, to canvass election returns, equalize taxation, and for other purposes as are prescribed by law or provided for by the board.
2. Adjourned meetings may be provided for, fixed and held for the transaction of business, by an order duly entered of record, in which must be specified the character of business to be transacted at such meetings, and none other than that specified must be transacted.
3. Notifications of meetings of the board shall be held in accordance with the open meetings law as provided in chapter 2, title 74, Idaho Code.
4. All meetings of the board must be public, and the books, records, and accounts must be kept at the office of the clerk, open at all times for public inspection, free of charge.

§ 31-711 — 31-713. [Amended and Redesignated.]

§ 31-714. Ordinances — Penalties.

The board of county commissioners may pass all ordinances and rules and make all regulations, not repugnant to law, necessary for carrying into effect or discharging the powers and duties conferred by the laws of the state of Idaho, and such as are necessary or proper to provide for the safety, promote the health and prosperity, improve the morals, peace and good order, comfort and convenience of the county and the inhabitants thereof, and for the protection of property therein, and may enforce obedience to such ordinances with such fines or penalties, including infraction penalties, as the board may deem proper; provided, that the punishment of any offense shall be by fine of not more than one thousand dollars ($1,000) or by imprisonment not to exceed six (6) months, or by both such fine and imprisonment.

§ 31-715. Style of ordinances — When effective — Publication.

The style of all ordinances shall be: “Be it ordained by the board of county commissioners of . . . . county, Idaho”; and all ordinances of a general nature shall, before they take effect and within one (1) month after they are passed, be published in at least one (1) issue of a newspaper published in the county, but if no paper be published in the county, then in some paper having general circulation therein; provided, however, that in cases of riot, infectious or contagious diseases, or other impending danger requiring its immediate operation, such ordinances shall take effect upon the proclamation of the board of county commissioners, posted in at least five (5) public places in the county; provided further that whenever a revision or codification of ordinances is made and the revised or codified ordinances are published by authority of the board of county commissioners in book or pamphlet form no further publication thereof shall be deemed necessary, provided that when codes establishing rules and regulations for the construction, alteration or repair of buildings, the installation of plumbing, the installation of electric wiring, sanitary regulations or health measures, or other related or similar work, have been regularly adopted as a code by such board, they shall take effect without publication or posting thereof if reference be made to such code in a regularly adopted and published ordinance without including in such regularly adopted and published ordinance more than a particular reference to such code, provided, however, that one (1) copy of such code duly certified by the clerk of the board of county commissioners shall have been filed for use and examination by the public in the office of the clerk of the board of county commissioners prior to the adoption of said ordinance by the clerk of the board of county commissioners, and thereafter kept on file in such office.

§ 31-715A. Summarization of ordinances permitted — Requirements.

1. The county may publish a summary of the ordinance which summary shall be approved by the board of county commissioners and which shall include:
   1. The name of the county;
   2. The formal identification or citation number of the ordinance;
   3. A descriptive title;
   4. A summary of the principal provisions of the ordinance, including penalties provided and the effective date;
   5. Any other information necessary to provide an accurate summary; and
   6. A statement that the full text is available and the name, location, and office hours of the agency where a complete copy may be obtained.
2. Subsection (1) of this section notwithstanding, whenever any publication is made under this section and the proposed or adopted ordinance contains legal descriptions, or contains provisions regarding taxation or penalties concerning real property, then the sections containing this matter shall be published in full and shall not be summarized. When a legal description of real property is involved, the notice shall also include the street address or addresses of the property described, if any. In the case of descriptions covering one or more street addresses, the street addresses of the corners of the area described shall meet this requirement. Maps may be substituted for written legal description of property provided they contain sufficient detail to clearly define the area with which the ordinance is concerned.
3. Before submission of a summary to a newspaper for publication under this section, the county clerk under seal of the board of county commissioners shall sign a statement, which shall be filed with the ordinance, that the summary is true and complete and provides adequate notice to the public.
4. The full text of any ordinance which is summarized by publication under this section shall be promptly provided to any citizen on personal request.

§ 31-716. Proof of ordinances.

All ordinances shall be passed pursuant to such rules and regulations not inconsistent with the general laws relating thereto as the board of county commissioners may provide; and all such ordinances may be proved by the certificate of the clerk under the seal of the board of county commissioners, and when printed or published in book or pamphlet form by authority of the board of county commissioners, shall be read and received in evidence in all courts and places without further proof.

§ 31-717. County initiative and referendum — Signatures required — Printing of petition — Review of measures

Time limits. [Repealed.]

Repealed by S.L. 2018, ch. 238, § 3, effective July 1, 2018. For present comparable provisions, see§ 34-1801C.

§ 31-718. Advisory ballot questions.

The board of county commissioners shall have the authority to place a question on the ballot pertaining to any issue before the citizens of that county during a primary or general election. The results of such an election shall be advisory only.

§ 31-801. General powers and duties.

The boards of county commissioners in their respective counties shall have jurisdiction and power, under such limitations and restrictions as are prescribed by law.

§ 31-802. Supervision of county officers.

To supervise the official conduct of all county officers, and appointed boards or commissions of the county charged with assessing, collecting, safekeeping, management or disbursement of the public moneys and revenues; see that they faithfully perform their duties; direct prosecution for delinquencies; approve the official bonds of county officers, and when necessary, require them to make reports, and to present their books and accounts for inspection.

§ 31-804. Supervision of elections.

1. The board of county commissioners must establish, abolish and change election precincts and canvass all election returns.
2. The board must provide all poll lists, poll books, blank returns and certificates, proclamations of election and other appropriate and necessary appliances for holding all elections in the county, and allow reasonable charges therefor, and for the transmission and return of the same to the proper officers.

§ 31-805. Supervision of roads, bridges, and ferries.

The board shall lay out, maintain, control and manage public roads, turnpikes, ferries and bridges within the county, and levy such tax therefor as authorized by law; provided that the board need not lay out, maintain, control, and manage public roads, turnpikes, ferries, and bridges inside the boundaries of a highway district formed pursuant to title 40, Idaho Code.

§ 31-806. Acquisition of property for park or recreational purposes — Dedication — Eminent domain.

The board of county commissioners of each county in this state may purchase, lease, obtain by gift or accept by grant from private persons, corporations, the United States, the state of Idaho or other governmental agencies, real or personal property, within or without its territorial limits, and may hold, maintain, improve and operate the same for the use and purpose of a public park or public recreation, and it may dedicate property already owned by the county to a like purpose. This section shall not affect the right of a county to acquire property by proceedings in eminent domain.

§ 31-807. Management of county property.

A board of county commissioners shall have the power and authority to purchase, receive by donation, or lease any real or personal property necessary for the use of the county; preserve, take care of, manage and control the county property, but no purchase of real property must be made unless the value of the same has been previously estimated by a real estate appraiser licensed to appraise real property in the state of Idaho pursuant to the provisions of chapter 41, title 54, Idaho Code, and no more than the appraised value must be paid therefor. However, if the county assessor determines that the value of the real property is five thousand dollars ($5,000) or less, then the appraisal provided in this section shall not be required.

§ 31-807A. Commissioners must be disinterested.

No member of the board must be interested, directly or indirectly, in property purchased for the use of the county, nor in any purchase or sale of property belonging to the county, nor in any contract made by the board or other person on behalf of the county, for the erection of public buildings, the opening or improvement of roads, or the building of bridges, or for other purposes unless otherwise authorized by law.

§ 31-808. Sale of county property — General procedure — Sale of property acquired through tax deed — Procedure after attempted auction — Exchange of county property — Sale of certain odd-lot property — Sale, exchange or donation of property to other units of government.

1. A board of county commissioners shall have the power and authority to sell or offer for sale at public auction any real or personal property belonging to the county not necessary for its use. However, personal property not exceeding two hundred fifty dollars ($250) in value may be sold at private sale without notice or public auction. Prior to offering the property for sale, the board of county commissioners shall advertise notice of the auction in a newspaper, as defined in section 60-106, Idaho Code, either published in the county or having a general circulation in the county, not less than ten (10) calendar days prior to the auction. If the property to be sold is real property, the notice to be published shall contain the legal description as well as the street address of the property. If the property is outside the corporate limits of a city and does not have a street address, then the description shall also contain the distance and direction of the location of the real property from the closest city.
2. 1. Proceeds from the sale of county property not acquired by tax deed shall be paid into the county treasury for the general use of the county. (2)(a) Proceeds from the sale of county property not acquired by tax deed shall be paid into the county treasury for the general use of the county.
   2. If the property to be sold has been acquired by tax deed, pursuant to the provisions of chapter 10, title 63, Idaho Code, the proceeds from the sale, after payment of all delinquent taxes, late charges, interest and costs, including the cost for maintaining the property, shall be apportioned by the board of county commissioners to parties in interest as defined in section 63-201, Idaho Code, and then to the owner(s) of record of such property at the time the tax deed was issued on the property.
   3. Once such tax deeded property has been sold, the board of county commissioners shall within thirty (30) days notify all parties in interest of such sale and the amount of the excess proceeds. Such parties in interest shall respond to the board of county commissioners, within sixty (60) days of receiving such notice, making claim on the proceeds. No responses postmarked or received after the sixtieth day shall be accepted. Within sixty (60) days of the date a claim on the proceeds is due, the board of county commissioners shall make payment to parties in interest in priority of the liens pursuant to law or shall transfer the funds to the state treasurer as set forth in paragraph (d) of this subsection. All funds available after payment to parties in interest shall be returned to the owner(s) of record of the property at the time the tax deed was issued. All costs associated with the compliance of this section shall be deducted from any amounts refunded to the parties in interest or owner(s) of record or transferred to the state treasurer. (d) With the consent of the state treasurer, the board of county commissioners may transfer funds to be paid to parties in interest or the owner(s) of records pursuant to paragraph (c) of this subsection to the state treasurer. Upon transfer, the board of county commissioners shall immediately notify by first-class mail all parties that submitted a claim on the proceeds and the owner(s) of record of the transfer. The board of county commissioners shall provide such information to the state treasurer concerning the claims and the proceeds as the state treasurer shall reasonably request. The state treasurer shall keep and distribute the proceeds in accordance with chapter 5, title 14, Idaho Code.
3. Any property sold may be carried on a recorded contract with the county for a term not to exceed ten (10) years and at an interest rate not to exceed the rate of interest specified in section 28-22-104(1), Idaho Code. The board of county commissioners shall have the authority to cancel any contract if the purchaser fails to comply with any of the terms of the contract and the county shall retain all payments made on the contract. The title to all property sold on contract shall be retained in the name of the county until full payment has been made by the purchaser. However, the purchaser shall be responsible for payment of all property taxes during the period of the contract.
4. Any sale of property by the county shall vest in the purchaser all of the right, title and interest of the county in the property, including all delinquent taxes that have become a lien on the property since the date of issue of the tax deed, if any, but excluding easements, highways, and rights-of-way owned by the county, unless expressly conveyed.
5. In addition to the purchase price, a purchaser of county property, including property acquired by tax deed, shall pay all fees required by law for the transfer of property. No deed for any real estate purchased pursuant to the provisions of this section shall be delivered to a purchaser until such deed has been recorded in the county making the sale.
6. Should the county be unable to sell at a public auction any real or personal property belonging to the county, including property acquired by tax deed, it may sell the property without further notice by public or private sale upon such terms and conditions as the county deems necessary. Distribution of the proceeds of sale shall be as set forth in subsection (2) of this section.
7. The board of county commissioners may at its discretion, when in the county’s best interest, exchange and do all things necessary to exchange any of the real property now or hereafter held and owned by the county for real property of equal value, public or private, to consolidate county real property or aid the county in the control and management or use of county real property.
8. The board of county commissioners may, by resolution, declare certain parcels of real property as odd-lot property, all or portions of which are not needed for public purposes and are excess to the needs of the county. For purposes of this subsection, odd-lot property is defined as that property that has an irregular shape or is a remnant and has value primarily to an adjoining property owner. Odd-lot property may be sold to an adjacent property owner for fair market value that is estimated by a land appraiser licensed to appraise property in the state of Idaho. If, after thirty (30) days’ written notice, an adjoining property owner or owners do not desire to purchase the odd-lot property, the board of county commissioners may sell the property to any other interested party for not less than the appraised value. When a sale of odd-lot property is agreed to, a public advertisement of the pending sale shall be published in one (1) edition of the newspaper as defined in subsection (1) of this section, and the public shall have fifteen (15) days to object to the sale in writing. The board of county commissioners shall make the final determination regarding the sale of odd-lot property in an open meeting. (9) In addition to any other powers granted by law, the board of county commissioners may at their discretion, grant to or exchange with the federal government, the state of Idaho, any political subdivision or taxing district of the state of Idaho or any local historical society which is incorporated as an Idaho nonprofit corporation which operates primarily in the county or maintains a museum in the county, with or without compensation, any real or personal property or any interest in such property owned by the county or acquired by tax deed, after adoption of a resolution by the board of county commissioners that the grant or exchange of property is in the public interest. Notice of such grant or exchange shall be as provided in subsection (1) of this section and the decision may be made at any regularly or specially scheduled meeting of the board of county commissioners. The execution and delivery by the county of the deed conveying an interest in the property shall operate to discharge and cancel all levies, liens and taxes made or created for the benefit of the state, county or any other political subdivision or taxing district and to cancel all titles or claims of title including claims of redemption to such real property asserted or existing at the time of such conveyance. However, if the property conveyed is subject to a lien for one (1) or more unsatisfied special assessments, the lien shall continue until all special assessments have been paid in full. At no time shall a lien for a special assessment be extinguished prior to such special assessment having been paid in full. Any property conveyed to any local historical society by the county shall revert to the county when the property is no longer utilized for the purposes for which it was conveyed.

If the property to be sold is acquired by tax deed, the notice required to be published shall include, next to the description of the property, the name of the taxpayer as it appears in the delinquent tax certificate upon which the tax deed was issued. The property shall be sold to the highest bidder. However, the board of county commissioners shall set the minimum bid for the tax deeded property to include all property taxes owing, interest and costs but they may reserve the right to reject any and all bids and shall have discretionary authority to reject or accept any bid which may be made for an amount less than the total amount of all delinquent taxes, late charges, interest and costs, including other costs associated with the property, advertising, and sale, which may have accrued against any property so offered for sale, including the amount specified in the tax deed to the county. Such action by the board in setting the minimum bid shall be duly noted in their minutes. Failure to do so shall not invalidate a sale. For tax deeded property, the board of county commissioners shall conduct an auction no later than fourteen (14) months from the issuance of the tax deed.

(10) When the county has title to mineral rights severed from the property to which they attach, and the mineral rights have value of less than twenty-five dollars ($25.00) per acre, the board of county commissioners may act to return the mineral rights to the land from which they were severed in the following manner: the proposed action must appear on the agenda of a regular meeting of the board of county commissioners; and the motion to make the return must be adopted unanimously by the board voting in open meeting.

§ 31-808A, 31-808B. Exchange of county land — Declaration and sale of excess county property. [Repealed.]

§ 31-809. Audit of county funds.

To examine and audit the accounts of all officers having the care, management, collection or disbursement of moneys belonging to the county, or appropriated by law, or otherwise, for its use and benefit.

§ 31-809A. County election fund.

There is hereby created the county election fund which shall be established in each county by resolution adopted at a public meeting of the board of county commissioners. Funds received from the state or political subdivisions for conducting elections shall be deposited into this fund. Funds also budgeted by the county to conduct the primary and general elections may be deposited or transferred into the county election fund. Funds deposited in the county election fund may be accumulated from year to year or expended on a regular basis and shall be used to pay for all costs in conducting political subdivision elections.

§ 31-810. Payment of claims.

To examine, settle and allow all accounts legally chargeable against the county, and order warrants to be drawn on the county treasurer therefor, and provide for the issuing of the same.

§ 31-811. Levy of taxes.

To levy such tax annually on the taxable property of the county as may be necessary not exceeding the amount authorized by law; and to levy such taxes as are required to be levied by special or local statutes.

§ 31-813. Control of suits.

To direct and control the prosecution and defense of all suits to which the county is a party in interest, and employ counsel to conduct the same, with or without the prosecuting attorney, as they may direct.

§ 31-814. Insurance of county property.

Where in the discretion of the commissioners it is desirable, they are hereby authorized to make contracts of insurance with any insurance company authorized to transact business within the state providing for insurance against loss by fire, and against any and all hazards on any or all property belonging to the county, including insurance to cover liability for damages to property and for bodily injury arising as a result of the ownership, operation or use of county vehicles. In consideration of the premium at which any such policy shall be written, it shall be a part of the policy contract between the county and the insurance company that the insurance company shall not be entitled to the defense of governmental immunity of the insured. Immunity of the county, against liability damages, is hereby waived to the extent of the liability insurance carried by the county on such vehicles. Nothing herein contained shall be construed to require the making of such contracts of insurance by the commissioners on behalf of the county; provided that the board may create or participate in a self-insured risk program.

§ 31-815A. Transfer of license applications.

Whenever an application is made to the board for an order, franchise or license, relating to any toll road, bridge, ferry, or other subject over which the board has jurisdiction, in which a majority of the board are not disinterested, the application, by order of the board, must be transferred to the district court of the county; the clerk of the board must thereupon certify the application and all orders and papers relating thereto to the court to which the transfer is ordered; and thereafter the court to which the same is certified has full jurisdiction to hear and determine the application.

§ 31-816. Fixing of salaries.

To fix the compensation of all county officers and employees, and provide for the payment of the same.

§ 31-817. Filling of vacancies.

To fill by appointment all vacancies that may occur in county offices, except in members of the county board.

§ 31-818. Authority to appoint administrative assistants and staff — County commissioner as administrator may be appointed.

1. The board of county commissioners shall be empowered to employ assistants, including administrative assistants, and clerical staff to aid them in fulfilling their duties.
2. The board may appoint a member of the board of county commissioners to act as administrator. A county commissioner appointed as administrator under this subsection shall have and exercise only those administrative powers and duties as may be and are assigned by the board of county commissioners by ordinance or resolution. The provisions of chapters 50 through 57, title 31, Idaho Code, shall not apply to the appointment of a county commissioner as administrator under this subsection.

§ 31-819. Publication of proceedings.

To cause to be published monthly such statement as will clearly give notice to the public of all its acts and proceedings, and, shall include a brief financial summary indicating the total amount spent from each county fund during the month. A more detailed report of expenditures may be published if deemed necessary by the board. Annually, a full financial report shall be prepared and available for public inspection which shows for each fund the sources of income, expenditures during the year, current fund balances, and other financial information as determined by the board. Within thirty (30) days of the annual audit’s preparation as provided in section 31-1701, Idaho Code, the board shall cause to be published a summary of the balance sheet and a summary of the statement of revenues and expenditures. Such statements as well as all other public notices of proceedings of, or to be had before the board, not otherwise specially provided for, must be published in accordance with the requirements of chapter 1, title 60, Idaho Code.

§ 31-820. By-laws.

To make and enforce such rules and regulations for the government of their body, the preservation of order and the transaction of business as may be necessary.

§ 31-821. Adoption of seal.

To adopt a seal for their board.

§ 31-822. Maintenance of fair grounds — Transfer of property to fair district.

To contract to purchase a site, grounds or parks on which to hold public fairs or exhibitions, to care for and maintain the same, regulate the use thereof and, in their discretion, to let, demise or lease the same to the state of Idaho or the department of agriculture for such public fair or exhibition purposes upon such terms and conditions and for such consideration as in their judgment shall best promote the holding of such public fairs or exhibitions. To make a special levy of one hundredths per cent (.01%) of market value for assessment purposes of taxable property within the county for the purpose of purchasing a site, grounds or park on which to hold public fairs or exhibitions and to erect upon said site, grounds or park suitable buildings and provide for the maintenance of said buildings. The funds raised by this levy may be allowed to accumulate until enough funds are available to make the desired purchase. On no account shall the funds raised by this levy and for the purpose of purchasing a site for county fairs or exhibitions, or for building upon and improving the same, be used for any other purpose. The board of county commissioners of any county, owning any grounds or parks with or without buildings and improvements thereon, held and maintained for public fairs or exhibitions may, upon such county becoming a member of or a part of a fair district, in their discretion and upon such terms and conditions as to them may be deemed advisable, offer to sell, and sell and transfer and convey by proper conveyance, to such fair district, the grounds or parks owned by such county and used for public fairs or exhibitions, provided, nevertheless, that any conveyance so made shall expressly provide that the grounds or parks shall be used for district fair purposes, and that upon failure of the district to use the said grounds or parks for a district fair for two (2) successive years, the said property so conveyed, shall revert back to the county making the conveyance.

§ 31-823. Maintenance of exhibits in aid of fairs — Encouragement of immigration and trade.

To levy a tax of not to exceed two hundredths per cent (.02%) of market value for assessment purposes on all the taxable property within their respective counties, for the purpose of creating a fund to be used for collecting, preparing and maintaining an exhibition of the products and industries of the county at any domestic or foreign exposition, for the purpose of encouraging immigration and increasing trade in the products of the state of Idaho, and for the same purposes, in the discretion of the commissioners to pay premiums or prizes for, and any costs or expenses of collecting, preparing, maintaining, exhibiting and advertising of like exhibitions, exhibited by others than the county at any such domestic or foreign exposition.

§ 31-824. Employment of prisoners.

To employ inmates of the county jail upon public road work or other county work in the county under such regulations as the board of county commissioners and the sheriff may prescribe.

§ 31-825. Maintenance of county law library.

To contract to purchase and to purchase and provide for care by clerk of district court of such law books and pamphlets as said commissioners may judge from time to time necessary for use of the district court and the county officials and bar of the county, and to provide for the care of all such books and pamphlets as may be donated or loaned to the county from time to time.

§ 31-826. Cooperation with agricultural extension work.

To appropriate funds for demonstration work in agriculture and home economics within said counties for the employment of a county agent or county agents in cooperation with the University of Idaho and the United States department of agriculture, in accordance with the terms and conditions of the act of congress approved May 8, 1914, 38 Stat. L. 372, ch. 79, commonly known as the Smith-Lever Act, the provisions of which have been accepted by the state of Idaho.

§ 31-827. Cooperation with federal reclamation service. [Repealed.]

§ 31-828. General and incidental powers and duties.

To do and perform all other acts and things required by law not in this title enumerated, or which may be necessary to the full discharge of the duties of the chief executive authority of the county government.

§ 31-829. Sale or replacement of personal property.

Whenever any elective county officer has under his jurisdiction or control any personal property belonging to the county which, in his judgment, is of no further use to the county, he may, with the consent of the board of county commissioners, in the name of the county, sell such personal property. Whenever any such official has any personal property belonging to the county under his jurisdiction or control which, in his judgment is obsolete, worn or damaged so as to require replacement and is of greater value on a trade in or exchange for replacements than upon the sale as above permitted he may, incident to purchase of such replacements and with the consent of the board of county commissioners, trade in or exchange such personal property and apply its trade in or exchange value on the purchase price of replacements. If the purchase of such replacements requires calling for bids, the call shall include bids with proposed allowances for such obsolete, worn or damaged property. All cash received from the sale of personal property must be turned in to the county treasury.

§ 31-830. Award to county sheriff or deputy county sheriff of his handgun and badge upon retirement.

1. A county sheriff who retires during or upon the completion of his term of office under the provisions of the public employee retirement system of Idaho or the county’s retirement system, whether under disability retirement or otherwise, may, with the consent of the board of county commissioners, be awarded his handgun and sheriff’s badge along with the identification card issued by the county sheriff’s office. The identification card shall have “RETIRED” printed on it, shall have no fixed expiration date and shall be signed by the county sheriff.
2. Upon recommendation of the county sheriff and with the consent of the board of county commissioners, a deputy county sheriff holding police officer member status under the public employee retirement system of Idaho pursuant to section 59-1303(3)(b)(ii), Idaho Code, or if the county by which he is employed does not participate in the system, who would qualify for such status under the provisions of that section if the county were a participant in the system, may, upon his retirement, be awarded his handgun and sheriff’s badge along with the identification card issued by the county sheriff’s office. The identification card shall have “RETIRED” printed on it, shall have no fixed expiration date and shall be signed by the county sheriff. The award shall be available to any deputy county sheriff, as described in this section, who leaves his employment with the county sheriff’s office to retire under the provisions of the public employee retirement system of Idaho or the county’s retirement system, whether under disability retirement or otherwise.

§ 31-831. Abatement of catastrophic public nuisance — Definitions.

As used in sections 31-831 through 31-834, Idaho Code:

1. “Catastrophic public nuisance” means a condition on federal land where natural resources and biota have been managed or neglected to such an extent as to cause:
   1. The threat of a catastrophic wildfire demonstrated by stand density, basal area or ground fuel load greater than one hundred fifty percent (150%) of land health standards or an insect or disease infestation severe enough to threaten the mortality of at least twenty percent (20%) of the trees in the forestation area; or
   2. A condition in the area that threatens the quality or quantity of the public water supply of a county, the health, safety or welfare of the citizens of a county, the air quality of a nonattainment area, or the vegetative resources required to support land health and authorized livestock grazing.
2. “Chief executive officer” means for a county, the chair of the county commission, if the county is operating under the county commission or expanded county commission form of government; the county executive officer, if the county is operating under the county-executive form of government; or the county manager, if the county is operating under the council-manager form of government.
3. “County sheriff” means an individual elected to the office of county sheriff and who fulfills the duties described in section 31-2202, Idaho Code.
4. “Federal agency” means the United States bureau of land management, the United States forest service, the United States fish and wildlife service or the national park service.
5. “Federally managed land” means land that is managed by a federal agency.

§ 31-832. Declaration of catastrophic public nuisance — Authority to declare and demand abatement.

1. The chief executive officer of a county or the county sheriff may determine that a catastrophic public nuisance exists on land within the borders of the county.
2. In evaluating whether a catastrophic public nuisance exists, the chief executive officer of a county or a county sheriff may consider: tree density and overall health of a forested area, including the fire regime condition class; insect and disease infestation, including insect and disease hazard ratings; fuel loads; forest or range type; slope and other natural characteristics of an area; watershed protection criteria; weather and climate; and any other factor that the chief executive officer of a county or a county sheriff considers to be relevant under the circumstances.
3. The chief executive officer of a county or a county sheriff shall after consultation with the attorney general:
   1. Serve notice of the determination described in subsection (1) of this section, by hand or certified mail, on the federal agency that managed the land upon which the catastrophic nuisance exists; and
   2. Provide a copy of the determination that is served under paragraph (a) of this subsection to the governor, the attorney general, and the state’s congressional delegation.
4. The notice described in subsection (3)(a) of this section shall include: a detailed explanation for determination that a catastrophic public nuisance exists on the land in question; a demand that the federal agency formulate a plan to abate the catastrophic nuisance; and a specific date, no less than thirty (30) days after the day on which the notice is received, by which time the federal agency that managed [manages] the land shall abate the public nuisance or produce a plan for mitigating the catastrophic public nuisance that is acceptable to the county or other county.
5. The chief executive officer of a county or a county sheriff may enter into a plan with the relevant federal agency to abate the catastrophic public nuisance.
6. If, after receiving the notice described in subsections (3)(a) and (4) of this section, the federal agency does not respond by the date requested in the notice or otherwise indicates that the federal agency is unwilling to take action to abate the catastrophic public nuisance, the chief executive officer of a county or a county sheriff shall consult with the county prosecuting attorney and attorney general.

§ 31-833. Emergency abatement of a catastrophic public nuisance.

1. If a chief executive officer of a county or a county sheriff determines that a public nuisance exists on federally managed land, and the chief executive officer of a county or the county sheriff also finds that the catastrophic public nuisance in question adversely affects, or constitutes a threat to, the public health, safety, and welfare of the people of the county, the chief executive officer of the county or the county sheriff may, after consulting with the attorney general, pursue all remedies allowed by law.
2. In seeking an emergency abatement of a catastrophic public nuisance, a chief executive officer of a county or a county sheriff shall attempt, as much as possible, to coordinate with federal agencies and seek the advice of professionals, including private sector professionals, with expertise in abating a catastrophic public nuisance.

§ 31-834. Limitations.

Nothing in this act shall limit the authority of the state to manage and protect wildlife under title 36, Idaho Code, or the power of a county.

§ 31-835. Minimum price — Order — Protest

Hearing and determination. [Repealed.]

§ 31-836. Lease of county property.

Except as otherwise provided by law, the board of county commissioners may lease any property belonging to the county:

1. Without public auction for a term not exceeding five (5) years at such rental as may be determined upon by the unanimous vote of such board, or at public auction to the highest bidder for a term not exceeding thirty (30) years. Rents shall be paid annually in advance provided, however, that the provision requiring the payment of rent in advance shall not apply to a lease to the federal or state government, a municipal corporation of this state, or any governmental agency or department.
2. Any hospital or hospital grounds or portions thereof to be used in conjunction with hospital operations or hospital equipment belonging to the county may be leased by the board without public auction for a term not exceeding thirty-five (35) years; or any property suitable for a shelter intended to house victims of sexual or domestic violence which property belonging to the county may be leased by the board without public auction to any nonprofit corporation or association organized for the purpose of erecting and maintaining a shelter to house victims of sexual or domestic violence for a term not exceeding twenty (20) years; and, provided further, that the county, either as lessor or lessee, may enter into any lease or other transaction concerning any property with the Idaho health facilities authority for any term not to exceed ninety-nine (99) years.
3. Any property belonging to the county may be leased by the board without public auction for a term not to exceed thirty (30) years, to be used for an industrial park in conjunction with economic development purposes. An industrial park for purposes of this section means facilities for manufacturing, processing, production, assembly warehousing or activities associated therewith.
4. Without public auction the board of county commissioners may lease any property belonging to the county and not necessary for its use to the state of Idaho or any political subdivision thereof for any public purpose, to any nonprofit corporation or association organized for the purpose of erecting and maintaining thereon any play field, recreation park or stadium to serve as a memorial to the living or deceased soldiers, sailors and marines of an armed conflict entered into by the United States, or to any hospital district organized under chapter 13, title 39, Idaho Code, for use in furthering the purposes of said district or to any nonprofit corporation or association organized for the purpose of erecting and maintaining an animal shelter. Such lease may be for any term not to exceed ninety-nine (99) years, may provide for only a nominal rental to the county and shall, by its provisions, terminate when the property so leased ceases to be used for any public purpose, as an animal shelter, as a play field, recreation park or stadium serving as a memorial, or by the hospital district for its purposes. Nothing in this subsection shall prohibit the naming or title sponsorship of any play field, recreation park or stadium erected and maintained as a memorial as provided in this subsection as long as the play field, recreation park or stadium continues to serve as such memorial.

§ 31-839. Cooperation with agricultural extension work.

The board of county commissioners of the several counties within the state of Idaho are hereby authorized and empowered to provide funds for demonstration work in agriculture and home economics within said counties and for the employment of extension agents in agriculture and home economics in cooperation with the University of Idaho and the United States department of agriculture.

§ 31-840. Extension agents — Salaries and expenses.

The salary and expenses of such extension agents shall be fixed by the director of the University of Idaho extension division acting in cooperation with the board of county commissioners. The commissioners of said counties are hereby authorized and empowered to make provision for the payment of such salary and expenses out of the general tax fund of the county, or out of the county fair fund, or out of other available funds not otherwise appropriated.

§ 31-841, 31-842. Grand nurses — Graduate nurses. [Repealed.]

§ 31-843. [Amended and Redesignated.]

§ 31-844. Subpoenas for witnesses.

The board may issue subpoenas to compel the attendance of any person and the production of any books, papers or other items relating to the affairs of the county, for the purpose of examination upon any matter within their jurisdiction.

§ 31-845. Enforcement of attendance and testimony.

A witness is bound to attend, when served, and to answer all questions which he would be bound to answer in the same case before a court of justice. Obedience to the subpoena, or to an order to attend, or to testify, may be enforced by the board, and for that purpose the board has all the powers conferred by, and the witness is subject to all the provisions of, the Code of Civil Procedure.

§ 31-846. Witness fees need not be prepaid.

Neither the officers serving subpoenas nor the witnesses subpoenaed to testify in relation to matters of public concern before the board of county commissioners are entitled to have their fees prepaid, but officers must serve the subpoenas and witnesses must attend without their fees being prepaid. The board may allow them reasonable compensation for services and attendance.

§ 31-847. Leave of absence to officers.

The board of commissioners may grant to any county officer of their respective counties leave of absence from their county and the state, for a period not exceeding ninety (90) days, during which time the absence of such officer does not work forfeiture of his office; provided, that before the granting of such leave of absence, the officer (except county commissioners) must appoint a deputy to perform the duties of his office, as by statute in such cases made and provided, and must present to, and file with, the board of commissioners of his county the written consent of each person liable on his official bond, that such leave of absence be granted; be it further provided, that no leave of absence shall be granted to more than any one (1) county commissioner at the same time; providing, however, that where any elective or appointive county officer is required to absent himself by reason of being a member of the armed forces of the nation or by reason of official call to service in civilian war work, such period of absence shall not exceed the date of the next succeeding general election, such absence shall not work forfeiture of the office of such officer, and such absence shall suspend the salary of such officer during such period, except that the board may adopt a policy by which such officer may, for periods of absence not to exceed four (4) weeks per year, receive his or her regular salary reduced by an amount equal to any monetary compensation received for the performance of such military or civilian war work. For purposes of this section, appointive county officers do not include deputies appointed pursuant to section 31-2003, Idaho Code.

§ 31-848 — 31-854. Fireguard — Alterations and repairs — Camp fire notice — Wires crossing railroad tracks — Orders to change wires — Disobedience. [Repealed.]

§ 31-855. Neglect of duty by commissioners.

Any commissioner who neglects or refuses, without just cause therefor, to perform any duty imposed on him, or who willfully violates any law provided for his government as such officer, or fraudulently or corruptly performs any duty imposed on him, or willfully, fraudulently or corruptly attempts to perform an act, as commissioner, unauthorized by law, shall be guilty of a misdemeanor.

§ 31-856. Migratory labor housing — Cooperation with federal government.

The county commissioners may cooperate in any plan providing for the furnishing of housing, lands, labor and material and other assistance in the program sponsored by the United States of America pertaining to migratory labor by making agreements with the United States of America through the United States Department of Agriculture, its cooperating agencies, or any other agency of the United States of America, with reference to providing facilities, labor, materials or funds to carry forward said program.

§ 31-857. School, road, herd and other districts — Presumption of validity of creation or dissolution.

Whenever any school district, road district, herd district, or other district has heretofore been, or shall hereafter be, declared to be created, established, disestablished, dissolved, or modified, by an order of the board of county commissioners in any county of the state of Idaho, a legal prima facie presumption is hereby declared to exist, after a lapse of two (2) years from the date of such order, that all proceedings and jurisdictional steps preceding the making of such order have been properly and regularly taken so as to warrant said board in making said order, and the burden of proof shall rest upon the party who shall deny, dispute, or question the validity of said order to show that any of such preceding proceedings or jurisdictional steps were not properly or regularly taken; and such prima facie presumption shall be a rule of evidence in all courts in the state of Idaho. No challenge to the proceedings or jurisdictional steps preceding such an order, shall be heard or considered after seven (7) years has [have] lapsed from the date of the order.

§ 31-858 — 31-861. Military or naval reservations restricted areas — Violations of restricted areas — Excepted cities, towns and villages from restrictions. [Repealed.]

§ 31-862. Authorizing special tax to be used solely and exclusively for preventive health services.

The board of county commissioners is hereby authorized to levy a special tax not to exceed four hundredths per cent (.04%) of market value for assessment purposes of all taxable property in the county, above the statutory limitation, to be expended solely and exclusively for preventive health services by county or district boards of health.

§ 31-863. Levy for charities fund.

For the purpose of nonmedical indigent assistance pursuant to chapter 34, title 31, Idaho Code, and for the purpose of providing financial assistance on behalf of the medically indigent, pursuant to chapter 35, title 31, Idaho Code, said boards are authorized to levy an ad valorem tax not to exceed ten hundredths of one percent (.10%) of the market value for assessment purposes of all taxable property in the county.

§ 31-864. Historical societies and museums — Support by county.

1. The board of county commissioners of any county may expend annually such amounts as necessary for the support of county or local historical societies which are incorporated as Idaho nonprofit corporations and which operate primarily within the county, or for the support of museums or of historical restoration projects within the county undertaken or operated by Idaho nonprofit organizations, or for the marking and development of historic sites by Idaho nonprofit corporations. For the purposes of this section, the board of county commissioners of any county is authorized and empowered to levy not more than twelve one-thousandths percent (.012%) on each dollar of market value for assessment purposes of taxable property within the county.
2. Before money is granted under this section, the directors of such nonprofit corporations shall present to the county commissioners a proposed budget which shall indicate anticipated revenues and expenditures of the nonprofit corporation (including the sums requested from the county), and shall indicate the purposes of the proposed expenditures. The board of county commissioners may require an audit of the accounts and financial records of any such nonprofit corporations receiving county funds.

§ 31-865. Budgeting and auditing of funds. [Repealed.]

§ 31-866. Contracts for public benefit — Designated grantee.

1. The boards of county commissioners in their respective counties shall have the authority and power to enter into contracts with private nonprofit corporations to promote, maintain, and administer projects and programs that the board of county commissioners considers to be of public benefit, and the purpose of which is to carry on programs concerning the aged.
2. The board of county commissioners may become the designated grantee and receive funding to sponsor, promote and administer such public activities as they may deem beneficial.

§ 31-867. Special levy for courts — District court fund.

1. The board of county commissioners of each county in this state may levy annually upon all taxable property of its county, a special tax not to exceed four hundredths per cent (.04%) of market value for assessment purposes for the purpose of providing for the functions of the district court and the magistrate division of the district court within the county. All revenues collected from such special tax shall be paid into the “district court fund,” which is hereby created, and the board may appropriate otherwise unappropriated moneys into the district court fund. Moneys in the district court fund may be expended for all court expenditures other than courthouse construction and remodeling.
2. Balances in the district court fund may be accumulated from year to year sufficient to operate the court functions on a cash basis, but such balances shall not exceed sixty per cent (60%) of the total budget for court functions for the current year.
3. There is hereby created the county court facilities fund which may be established in each county by resolution adopted at a public meeting of the board of county commissioners. Moneys in the county court facilities fund shall be expended for planning, remodeling and construction of court facilities. The county court facilities fund shall be separate and distinct from the county current expense fund and county expenditures from the county court facilities fund shall be solely dedicated to the purposes set forth in this section [subsection]. At the discretion of the board of county commissioners, funds deposited in the county court facilities fund may be accumulated from year to year or expended on a regular basis.

§ 31-868. Contracts for fire protection.

The boards of county commissioners in their respective counties shall have the authority and power to enter into contracts with a city or a fire protection district for the provision of fire or life protection services, or both of them, in areas of the county not otherwise receiving fire or life protection.

§ 31-869. Development of energy systems.

The boards of county commissioners of their respective counties are empowered to establish, create, develop, own, maintain and operate or contract for the ownership, operation and maintenance of energy facilities as follows:

1. Geothermal energy systems for heating for the benefit of the county and the residents of the county.
2. Electrical generation plants not to exceed twenty-five (25) megawatts in capacity which use as a fuel source landfill gas, wood waste or other biomass fuels. All the electricity produced from the electrical generation facility shall be sold by the county at wholesale.

§ 31-870. Fees for county services.

1. Notwithstanding any other provision of law, a board of county commissioners may impose and collect fees for those services provided by the county which would otherwise be funded by ad valorem tax revenues. The fees collected pursuant to this section shall be reasonably related to, but shall not exceed, the actual cost of the service being rendered. Taxing districts other than counties may impose fees for services as provided in section 63-1311, Idaho Code.
2. The board of county commissioners may establish and provide for the collection of a solid waste fee in accordance with a request made pursuant to this section, and such fee shall be certified and collected in the same manner provided by law for the collection of real or personal property taxes.
3. The administrative fee authorized under the provisions of this section and collected for issuance of motor vehicle registrations pursuant to chapter 4, title 49, Idaho Code, shall be the same for any registration issued pursuant to section 49-402B, Idaho Code, and may not be doubled or in any way increased solely because of registration under that section.
4. This section shall not apply to the issuance or renewal of licenses to carry concealed weapons under sections 18-3302, 18-3302H or 18-3302K, Idaho Code.

§ 31-871. Classification and retention of records.

1. County records shall be classified as follows:
   1. “Law enforcement media recording” means a digital record created by a law enforcement agency in the performance of its duties that consists of a recording of visual or audible components or both.
   2. “Permanent records” shall consist of, but not be limited to, the following: proceedings of the governing body, ordinances, resolutions, building plans and specifications for commercial projects and government buildings, bond register, warrant register, budget records, general ledger, cash books and records affecting the title to real property or liens thereon, and other documents or records as may be deemed of permanent nature by the board of county commissioners.
   3. “Semipermanent records” shall consist of, but not be limited to, the following: claims, contracts, canceled checks, warrants, duplicate warrants, license applications, building applications for commercial projects and government buildings, departmental reports, purchase orders, vouchers, duplicate receipts, bonds and coupons, financial records, and other documents or records as may be deemed of semipermanent nature by the board of county commissioners.
   4. “Temporary records” shall consist of, but not be limited to, the following: correspondence not related to subsections (1) and (2) of this section, building applications, plans, and specifications for noncommercial and nongovernment projects after the structure or project receives final inspection and approval, cash receipts subject to audit, and other records as may be deemed temporary by the board of county commissioners.
   5. Those records not included in paragraph (a), (b), (c) or (d) of this subsection shall be classified as permanent, semipermanent or temporary by the board of county commissioners and upon the advice of the office of the prosecuting attorney.
2. County records shall be retained as follows:
   1. Permanent records shall be retained for not less than ten (10) years.
   2. Semipermanent records shall be kept for not less than five (5) years after date of issuance or completion of the matter contained within the record.
   3. Temporary records shall be retained for not less than two (2) years.
   4. Law enforcement media recordings with evidentiary value shall be retained for not less than two hundred (200) days from the date the recording was made.
   5. Law enforcement media recordings that have no evidentiary value and that are recorded by the law enforcement agency’s equipment that is not affixed to any building or structure’s interior or exterior wall shall be retained for not less than sixty (60) days from the date the recording was made.
   6. Law enforcement media recordings that have no evidentiary value and that are recorded by the law enforcement agency’s equipment that is affixed to any building or structure’s interior or exterior wall shall be retained for not less than fourteen (14) days from the date the recording was made.
   7. Records may be destroyed only by resolution of the board of county commissioners after regular audit and upon the advice of the prosecuting attorney, except that law enforcement media recordings may be destroyed without a resolution. A resolution ordering destruction must list, in detail, records to be destroyed. Such disposition shall be under the direction and supervision of the elected official or department head responsible for such records. (h) The provisions of this section shall control the classification, retention and destruction of all county records unless otherwise provided in Idaho Code or any applicable federal law.
3. As used in this section:
   1. “Evidentiary value” means containing information relevant to:
      1. Any use of force by a government agency;
      2. Any events leading up to and including an arrest or citation for a criminal offense;
      3. Any events that constitute a criminal offense;
      4. Any encounter about which a complaint has been filed by a subject, or his representative, of the law enforcement media recording; or
      5. Any encounter about which a valid public records request has been filed by a subject, or his representative, of the law enforcement media recording.
   2. “Law enforcement agency” means a county agency given law enforcement powers or that has authority to investigate, enforce, prosecute or punish violators of state or federal criminal statutes, ordinances or regulations including a county sheriff’s office, a county prosecuting attorney’s office, and misdemeanor and juvenile probation offices. “Law enforcement agency” shall include any private entity contracting with a county to provide the services of a law enforcement agency.
   3. “Valid public records request” means a request as described in section 74-102, Idaho Code.

§ 31-871A. Retention of county records using photographic and digital media.

1. A county official may reproduce and retain documents in a photographic, digital or other nonpaper medium. The medium in which a document is retained shall accurately reproduce the document in paper form during the period for which the document must be retained and shall preclude unauthorized alteration of the document.
2. If the medium chosen for retention is photographic, all film used must meet the quality standards of the American national standards institute (ANSI).
3. If the medium chosen for retention is digital, the medium must provide for reproduction on paper at a resolution of at least two hundred (200) dots per inch.
4. A document retained by the county in any form or medium permitted under this section shall be deemed an original public record for all purposes. A reproduction or copy of such a document, certified by the county official, shall be deemed to be a transcript or certified copy of the original and shall be admissible before any court or administrative hearing.
5. Once a paper document is retained in a nonpaper medium as authorized by this section, the original paper document may be disposed of or returned to the sender.
6. Whenever any record is reproduced by photographic or digital process as herein provided, it shall be made in duplicate, and the custodian thereof shall place one (1) copy in a fire-resistant vault, or off-site storage facility, and he shall retain the other copy in his office with suitable equipment for displaying such record at not less than original size and for making copies of the record.

§ 31-872. Regulation of firearms

Control by state. [Repealed.]

§ 31-873. Reimbursement for certain medical assistance payments.

1. For the purpose of assisting counties with their medical indigency claims, state participation in the federal medical assistance (medicaid) program under title XIX of the social security act, as amended, shall be expanded to match federal funds for coverage of services as defined by section 56-209d, Idaho Code.
2. Boards of county commissioners shall safeguard all provided information as provided for in section 1902(a)(7) of the social security act, 42 CFR 431.300 through 431.307 and sections 56-221 and 56-222, Idaho Code.

§ 31-874. Proceedings and records of medical indigents.

All proceedings and records related to medical indigency pursuant to the provisions of section 31-873, Idaho Code, and chapters 34 and 35, title 31, Idaho Code, shall be subject to disclosure according to chapter 1, title 74, Idaho Code, and shall not be subject to the provisions of chapter 2, title 74, Idaho Code.

§ 31-875. Computerized mapping system fees.

1. As used in this section, “computerized mapping system” or “system” means the digital storage, processing and retrieval of cadastral information derived from local government records and related information such as land use, topography, water, streets and geographic features.
2. In a county which develops a computerized mapping system, the board of county commissioners may impose and collect fees from the users of this system for the development, maintenance and dissemination of digital forms of the system. These fees shall not exceed the actual costs of development, annual maintenance and dissemination of the computerized mapping system. These fees shall not apply to paper maps produced from the computerized mapping system.

§ 31-876. Public transportation services.

1. The boards of county commissioners in their respective counties shall have the authority to establish, fund and operate public transportation services that the board of county commissioners considers to be of public benefit.
2. Public transportation services include, without limitation, fixed transit routes; scheduled or unscheduled transit service; paratransit services for the elderly, disabled or other persons dependent on public transportation; shuttle and commuter services between cities, counties, health care facilities, employment centers, educational institutions and park-and-ride locations; subscription van and car-pooling services; and transportation services unique to social service programs.
3. The board of county commissioners may become the designated grantee and receive funding from other federal, state, local and private sources and use said funds for the sponsorship, promotion and administration of such public transportation services as they may deem beneficial.

§ 31-877. Water and sewer services.

The boards of county commissioners in their respective counties shall have the authority to provide necessary water and sewer services to any part of the county which does not receive water and sewer services, or any part of the county where a water and sewer or a water or sewer district has been dissolved pursuant to chapter 41, title 63, Idaho Code. For purposes of this section, a board of county commissioners shall have the authority granted to water and sewer districts pursuant to chapter 32, title 42, Idaho Code, and the authority granted to municipalities pursuant to the provisions of title 50, Idaho Code.

§ 31-878. Misdemeanor probation services.

The board of county commissioners shall provide for misdemeanor probation services to supervise misdemeanor offenders, in those cases where such probation supervision has been ordered by the sentencing court, and perform such functions as prescribed by the administrative district judge in each judicial district. The board of county commissioners shall provide for misdemeanor probation services through employment of staff, contract or any other process that will accomplish the purposes of this section. Counties shall not be obligated to provide misdemeanor probation services beyond the funds generated by the fees collected pursuant to the provisions of section 31-3201D, Idaho Code, and any additional funds that may be annually appropriated by the board of county commissioners.

§ 31-879. Waiver of right to magistrate judge.

The board of county commissioners shall have the authority to adopt by majority vote a resolution waiving the right to a resident magistrate judge to which the county would otherwise be entitled pursuant to section 1-2205, Idaho Code. When a board of county commissioners has adopted such a resolution, and has not subsequently rescinded such resolution, the district magistrates commission for the judicial district in which the county is located is not required to appoint a resident magistrate judge for that county.

§ 31-880. Pretrial release supervision services.

The board of county commissioners may establish a supervised pretrial release program to perform those functions as prescribed by the administrative district judge in each judicial district. The board of county commissioners may provide for supervised pretrial release services through employment of staff, contract, or any other process that will accomplish the purposes of this section. A board of county commissioners shall not be obligated to establish a supervised pretrial release program. Counties having established a supervised pretrial release program shall not be obligated to provide supervised pretrial release services beyond the funds generated by the fees collected pursuant to the provisions of section 31-3201J, Idaho Code, and any additional funds that may be annually appropriated by the board of county commissioners.

§ 31-901. Cancellation or adjustment of taxes.

Whenever, in matters relating to reclamation, drainage and drought relief, the board of county commissioners shall deem it necessary or desirable to cooperate with any department or agency of the government of the United States authorized to make loans to irrigation or drainage districts, or loans on real property or farm crops, or with any agency or corporation created or organized under any act of congress and authorized to make such loans, including the Reconstruction Finance Corporation, the Home Owners’ Loan Corporation, the Federal Housing Administration and the Farm Credit Administration, and any agency or corporation operating under the supervision of said Farm Credit Administration or Federal Housing Administration, in order to make available to the people of any district or community within the county the benefits that may accrue from the loaning of money to or in such district or community by any such agency or agencies, and if, in the judgment of the board, the public interest and common welfare require that any ad valorem tax be cancelled or otherwise adjusted in order to effect such cooperation and make available the benefits herein referred to, and if it be found that the cancellation or adjustment of such taxes will not be detrimental to the interest of the county or the tax-levying bodies affected thereby, the board of county commissioners, if the tax be a lien upon real property in such county, shall have power and authority to cancel or otherwise adjust such tax upon the conditions and in the manner and for the purpose herein set forth, if it finds and determines that one (1) or more of the following conditions exist:

1. The lands upon which the tax is a lien are situated in an irrigation project having a water right so inadequate, uncertain and undependable that the landowners have found it necessary to reorganize and readjust the project by eliminating a substantial acreage therefrom and transferring the water rights appurtenant to the lands eliminated to the remaining lands in order to assure the production of normal crops on the lands retained in the project, and that it is believed that the lands retained in the project, upon the consummation of the readjustment, will be able to pay the taxes thereafter levied against such lands, and that the cancellation or adjustment of the taxes theretofore levied is deemed necessary to accomplish a readjustment of the project and make available to the farmers and landowners thereon the benefits that may be had from any such lending agency or agencies; or
2. The lands on which such taxes are a lien are located within an irrigation or drainage district or are served by an incorporated water company which is refinancing its outstanding indebtedness, the payment of which is a charge against such lands, on a substantially reduced basis, and that the cancellation or adjustment of such tax is necessary in order to enable such district or company to obtain such reduction and refinancing of its indebtedness, and that by such action the lands will be enhanced in value and become better able to pay the taxes thereafter levied and assessed against such lands and will thereby by [be] qualified to receive the benefits that may be had from any such lending agency or agencies; or (c) The irrigation or drainage works serving such lands, or dikes protecting the same against overflow, have been damaged or destroyed by flood or other unforeseen casualty, or are in such condition that it is impossible to finance the necessary repair or reconstruction of such works through or with the aid of any such lending agency or agencies, without an adjustment of the unpaid taxes on the lands affected thereby.

§ 31-902. Petition for cancellation or adjustment.

Any one or more owners of land seeking such cancellation or adjustment of taxes, or any irrigation or drainage district or incorporated water company having such lands within its project, may file with the clerk of the board of county commissioners a petition setting forth the facts upon which it is claimed a cancellation or adjustment of the taxes should be made. If the petition sets forth the facts required to be contained therein under section 31-901[, Idaho Code], the board shall hear the proof submitted in support of said petition and anyone present shall have a right to be heard in opposition thereto. If the board, after considering the evidence offered at such hearing, and at any adjournment thereof, and after making such other investigation as it may deem necessary, finds that the public interest and common welfare require that such taxes be cancelled or otherwise adjusted and that such action will not be detrimental to the interests of the county and other tax-levying bodies affected thereby, and that the conditions set forth in subdivisions (a), (b) or (c) of section 31-901[, Idaho Code,] exist, the board shall make and enter an order which shall be recorded in full in the official minutes of the board, setting forth its findings and decision, and its reasons therefor.

§ 31-903. Petition for confirmation of cancellation or adjustment.

If the board finds, decides and orders that the taxes be cancelled or otherwise adjusted, the petitioner, or petitioners, shall, within twenty (20) days thereafter, file with the clerk of the district court of said county a petition praying in effect that the proceedings of the board may be examined, approved and confirmed by the court. The court, or the judge thereof at chambers shall thereupon make an order designating a time for hearing said petition and direct the clerk of the court to publish a notice, at the expense of the petitioner or petitioners, of the filing of said petition. The notice shall state the time and place fixed by the court for hearing the petition and the prayer thereof, and a brief statement of the action taken by the board of county commissioners thereon, and that any person interested in the subject-matter of said petition may, on or before the day fixed for the hearing thereof, demur to or answer said petition. The notice shall be published in a newspaper of general circulation in the county at least once a week for at least two (2) consecutive weeks, and the time fixed for the hearing shall be not less than twenty (20) days from the first publication of such notice. The rules of pleading and practice in civil actions in the district court shall apply to proceedings hereunder insofar as the same are not inconsistent with the provisions of this act.

§ 31-904. Hearing and decree on petition for confirmation — Appeal to Supreme Court.

Upon the hearing of said petition, the court shall examine the petition filed with the clerk of the board of county commissioners and the proceedings had thereunder, and if any contest be made upon the facts as found by the board, the court may hear evidence thereon for the purpose of determining whether there is an [any] substantial evidence to support the findings and decision of the board. If the court finds that the proceedings of the board were taken and had substantially in accordance with the provisions of this act, and that the board had jurisdiction and authority to make the order, it shall, by its decree, approve and confirm the proceedings of the board; otherwise, it shall vacate and set aside the findings and order as made by the board, or modify or amend the same to conform to the facts as found and determined by the court. Any party aggrieved by the decree or order of the court may appeal therefrom, within thirty (30) days after the entry of such decree or order, to the Supreme Court of the state of Idaho. The provisions of the statutes governing appeals in civil actions shall apply to appeals under this act.

§ 31-905. Recording and filing of decree.

When an order is made and entered by the court approving, modifying, or disapproving the order of the board of county commissioners cancelling or adjusting any taxes heretofore or hereafter levied, a copy of the order or decree of the court certified by the clerk shall be recorded in the minutes of the board, and if the court approves or modifies the order of the board, certified copies of such decree and order of the court shall also be delivered to the county tax collector and the auditor for their information and guidance, and proper entries shall be made on the tax rolls and other records to show the cancellation or adjustment as finally approved by the court.

§ 31-906. Liens for state taxes not released.

This act shall not be construed as authorizing the board of county commissioners or the district court to release or discharge any lands from the lien of taxes levied thereon for state purposes unless the amount due the state has been paid by the county.

§ 31-1001. Erection of buildings — Furnishing of offices — Contracts — Lease of premises for courthouse or jail — Books and stationery.

The board must cause to be erected or furnished, a courthouse, jail and such other public buildings as may be necessary, and must, when necessary, provide offices with necessary furniture for the sheriff, clerk of the district court and ex officio auditor and recorder, county treasurer, prosecuting attorney, county assessor and county surveyor, and must draw warrants in payment of the same: provided, that the contract for the erection of any such buildings must be let, after thirty (30) days’ notice for proposals, to the lowest bidder who will give security for the completion of any contract he may make respecting the same; and, provided further, no contracts for the purchase of furniture must be let under the provisions of this section when the expenses thereunder will exceed one thousand dollars ($1,000). And, provided further, that no part of the provisions of this section shall be construed to prevent the board of county commissioners, from entering into a lease for courthouse premises, rooms and jail for any period in their discretion, not to exceed thirty (30) years, and provided that the county commissioners may contract with responsible parties for the leasing of a courthouse, jail and hospital, or a combination of courthouse, jail and hospital, or fairground buildings and facilities, to be constructed upon premises owned by the county or otherwise, provided that said contract shall be let subject to the provisions of chapter 28, title 67, Idaho Code; the contract also may provide that at the expiration of the term of the lease, upon full performance of such lease by the county, the said courthouse premises, rooms and jail, fairground buildings and facilities, or so much thereof as is leased, may become the property of the county. The board must also provide all necessary books of record for the county auditor and recorder, county treasurer, county assessor, and tax collector, clerk of the district court, county surveyor, and the books and stationery for the use of the board, and so much as is necessary for the use of said county officers in the transaction of official business. Nothing herein shall be construed as limiting or otherwise affecting a lease or other transaction between the Idaho health facilities authority and the board of county commissioners as provided in section 31-836, Idaho Code.

§ 31-1002. Bond election.

Whenever the interests of any county require it, and the board of commissioners of the county deem it for the public good to purchase a site and erect thereon a courthouse and jail, or either thereof, and furnish the same; and the expense of purchasing such site, or erecting such buildings of suitable size and capacity and furnishing the same would exceed the revenue of one (1) year applicable to that purpose, and the board deems it for the public good to bond the county for the purpose of providing funds therefor, the board of commissioners may, by a resolution adopted at a regular or any special meeting called for that purpose, call an election for such purpose, subject to the provisions of section 34-106, Idaho Code, or submit, at any general election, the question of issuing negotiable coupon bonds to an amount deemed necessary to defray the expenses of purchasing such site and erecting and furnishing such buildings.

§ 31-1003. Purchase of site — Letting of contract.

If two-thirds (2/3) of the qualified electors of the county voting at such election vote in favor of the issuance of the bonds, the board of commissioners shall select and purchase, or, if necessary, cause to be condemned, for the use of the county, a suitable site for said buildings, and cause to be prepared plans and specifications for such courthouse and jail, or either thereof as the case may be, and advertise in a weekly newspaper of the county for thirty (30) days calling for sealed proposals or bids for the construction of said buildings. The published notice shall contain a general statement of the character and limited cost of the building or buildings, and state that the plans and specifications thereof may be found and examined in the office of the clerk of the board, and state the day when the sealed proposals will be opened and considered. The sealed proposals must be opened and considered publicly, and the contract let to the lowest responsible bidder, unless all bids are rejected; and if all bids are rejected, the board may advertise for new bids, or let the contract, provided it be for a less sum than that offered by the lowest bidder. The board must require a good and sufficient bond of the contractor conditioned for the faithful performance of the contract according to the plans and specifications. The board shall have full power and authority to do and perform any act in relation to purchasing such site and erecting said buildings, at any special or called meeting when all members of the board are present, or at any regular meeting of the board.

§ 31-1004. Statutes governing election and bond issue.

The board shall be governed in calling and holding said election, and in the issuance and sale of said bonds, and in providing for the payment of the interest thereon, and for their redemption, by the provisions of sections 31-1901 to 31-1909[, Idaho Code].

§ 31-1005. Joint city and county sites and buildings.

Any county and a city, or another county are hereby authorized and empowered to acquire and own a site or sites within the limits of any such city or county and jointly to construct public buildings thereon, to be jointly owned and used by such counties and city; or one (1) of such municipalities may purchase an interest in a site already owned by the other and they may then jointly construct or operate public buildings thereon.

§ 31-1006. Joint sites and buildings — Contracts.

The boards of county commissioners of such counties and the city council or other governing body of such city, are hereby authorized and empowered to enter into all necessary contracts or agreements with respect thereto and also all necessary contracts and agreements as between such counties and city for apportioning the expenses of acquiring such site and constructing such buildings for the maintenance, operation and use thereof, and may from time to time, modify or change such agreements as they may deem best.

§ 31-1007. Joint sites and buildings — Indebtedness.

Counties and cities operating under sections 31-1005 and 31-1006[, Idaho Code,] are hereby authorized and empowered to incur indebtedness and issue bonds for any of the purposes authorized hereby in the same manner in which they are now or hereafter may be authorized by law to incur indebtedness and issue bonds for similar purposes.

§ 31-1008. County building construction fund — Levy of tax — Special election.

1. In lieu of the issuance of bonds for the purpose specified in section 31-1002, Idaho Code, the board of county commissioners of any county shall have power, in addition to the power specified in said section 31-1002, Idaho Code, when in their judgment the best interests of the county so required, to create and establish a fund for the purpose specified in said section 31-1002, Idaho Code, and for said purposes are hereby authorized and empowered, by resolution adopted at a regular meeting of said board, or at any special meeting called for that purpose, to levy, in addition to all other taxes now authorized by law, an annual tax of not exceeding six hundredths percent (.06%) of market value for assessment purposes of all taxable property in such county for the current year, to be certified, extended and collected at the same time and in the same manner as taxes for general county purposes, and to be apportioned, when collected, to a special fund to be known as the “County Building Construction Fund,” provided, that in the resolution and for the purposes hereinbefore mentioned such board shall call an election, subject to the provisions of section 34-106, Idaho Code, or submit, at any general election, the question of creating such fund to defray the expenses of purchasing such site and erecting and furnishing such buildings, at which election only such electors may vote as are qualified to vote at elections held for the issuance of general obligation bonds, and which election shall in all respects be governed and held in the same manner as is now required by law for the holding of elections to determine the question of the issuance of general obligation bonds. If, at such election two-thirds (2/3) of the qualified voters voting at such election shall have voted to create such funds, then such board of county commissioners may annually levy the taxes for the purposes hereinbefore mentioned. Such fund shall remain intact, subject to investment as hereinafter provided, until the same shall, when augmented by the proceeds of similar levies in succeeding years, be adequate in the judgment of such board to defray the entire cost of purchasing a site and constructing the improvements aforesaid and completely furnishing the same, and no part of such fund shall be expended until complete plans and specifications have been adopted and contracts entered into insuring the completion of such purchase and construction within the limitations of such fund, nor shall the construction of any courthouse or jail be undertaken until such fund is adequate to insure the proper equipment and furnishing thereof.
2. Notwithstanding the limitations imposed in subsection (1) of this section, the board of county commissioners may create a fund upon a finding by the board that a critical need exists for justice or law enforcement related facilities. The board may deposit any unexpended sums from the county current expense fund or the county justice fund into the county building construction fund or may deposit into the fund all or a part of any non-ad valorem tax revenues not otherwise restricted or dedicated by law. On or before the thirty-first day of March of each odd-numbered year, the board may review the budget for the current fiscal year and adjust the expenditures in the budget to provide for deposits into the fund from revenues not otherwise budgeted or to provide for deposits into the fund from revenues projected to be surplus over budgeted revenues. The adjustments may be made only after a notice is given and a public hearing is held substantially similar to that contained in section 31-1604, Idaho Code. After the creation of the fund, the board may, in strict compliance with section 63-802, Idaho Code, deposit any amount into the fund on an annual basis. (3) Provided, that no such fund shall be accumulated in excess of two per cent (2%) of the assessed valuation of the property within such county; provided further, that such fund may be used to supplement the proceeds of any bonds issued pursuant to the provisions of sections 31-1002 and 31-1004, Idaho Code, for the purposes aforesaid.

§ 31-1009. Investment of fund — Accrual of interest.

Any funds accumulated as provided in section 31-1007, Idaho Code, may, so far as practicable without jeopardy thereto, be invested by the county treasurer, under the direction of the board of county commissioners; and provided, further, that any portion of such fund not so invested, shall be deposited in accordance with the requirements of the public depository law. All interest earned by such fund shall accrue and be added to the principal thereof and become subject to investment as such.

§ 31-1010. Extension of application.

The powers granted in sections 31-1008, 31-1009[, Idaho Code,] and this section shall be deemed to be, and hereby are, extended and shall apply to sections 31-1005 to 31-1007, and 31-1101[, Idaho Code], whenever any county and such cities shall, jointly, at such election, have determined to acquire a site or sites and construct, equip and furnish such public buildings without the issuance of bonds therefor.

§ 31-1101 — 31-1107. Public scales. [Repealed.]

§ 31-1201 — 31-1207. Amusement resorts. [Repealed.]

§ 31-1301 — 31-1306. Peddlers — Licenses. [Repealed.]

§ 31-1401. Purpose and policy of law — Short title.

The protection of property against fire and the preservation of life, and enforcement of any of the fire codes and other rules that are adopted by the state fire marshal pursuant to chapter 2, title 41, Idaho Code, are hereby declared to be a public benefit, use and purpose. Any portion of a county not included in any other fire protection district may be organized into a fire protection district under the provisions of this chapter. All taxable property within any fire protection district created under the provisions of this chapter is and shall be benefited ratably in proportion to assessed valuation by the creation and maintenance of such district, and all taxable property within any such district shall be assessed equally in proportion to its assessed valuation for the purpose of and in accordance with the provisions of this chapter. This chapter shall be known as the “Fire Protection District Law,” and whenever cited, enumerated, referred to or amended, may be designated as the “Fire Protection District Law,” adding when necessary the code section number.

§ 31-1402. Creation and organization of district.

1. Whenever twenty-five (25) or more of the holders of title, or evidence of title, to lands aggregating not less than one thousand (1,000) acres of contiguous territory, or consisting of contiguous territory of less extent but having market value for assessment purposes of at least five hundred thousand dollars ($500,000) at the last preceding county assessment, desire to provide for the organization of the same as a fire protection district, none of their lands being included within the boundaries of an already created and organized fire protection district under the terms of this chapter, a district may be created and organized as provided in this chapter.
2. All creations and organizations of fire protection districts and annexations to existing fire protection districts during the twelve (12) month period preceding the effective date of this act shall be deemed to be in full compliance with all applicable laws regardless of prior interpretations.

§ 31-1403. Petition.

1. A petition shall first be presented to the board of county commissioners and filed with the clerk of the board of commissioners of each county in which the proposed fire protection district is to be situated, signed by the number of holders of title, or evidence of title specified in section 31-1402, Idaho Code, which petition shall plainly and clearly designate the boundaries of the proposed fire protection district, and shall state the name of the proposed district, and shall be accompanied by a map thereof. The petition, together with all maps and other papers filed therewith shall, at all proper hours, be open to public inspection in the office of said clerk of the board of commissioners between the date of their said filing and the date of the election. The petition may be in one (1) paper or in several papers.
2. Whenever a petition shall be filed, prior to the publication of notice of hearing pursuant to section 31-1404, Idaho Code, the petitioners shall deposit with the board of county commissioners a sum sufficient to defray the costs of publishing and election as provided by this chapter. In the event a fire protection district is organized, the petitioners shall be reimbursed the amount of their deposit from the first tax moneys collected by the district as provided by this chapter. The amount required to be paid under this subsection shall be determined by the board of county commissioners.

§ 31-1404. Notice of hearing.

When such petition is presented to the board of county commissioners and filed in the office of the clerk of such board, the said board shall set a time for a hearing upon such petition, which time shall not be less than four (4) nor more than six (6) weeks, from the date of the presentation and filing of such petition. A notice of the time of such hearing shall be published by said board, once each week for three (3) successive weeks previous to the time set for such hearing, in a newspaper published within each county in which said district is to be situated. Said notice shall state that a fire protection district is proposed to be organized, giving the proposed boundaries thereof, and that any taxpayer within the proposed boundaries of such proposed district may on the date fixed for such hearing appear and offer any testimony pertaining to the organization of such district, the proposed boundaries thereof or the including or excluding of any real property therein or therefrom. After hearing and considering any and all testimony, if any such be interposed, the county commissioners shall thereupon make an order thereon either denying such petition or granting the same, with or without modification, and shall accordingly fix the boundaries of such proposed district in any order granting such petition. The boundaries so fixed shall be the boundaries of said district after its organization be completed as provided by this chapter, and a map showing the boundaries of such proposed district as finally fixed and determined by the board of county commissioners shall be prepared and filed in the office of the clerk of said board.

If the district is to be situated in two (2) or more counties, each board of county commissioners shall coordinate the hearing date and the publications of notice so that only one (1) hearing need be held. Unless otherwise agreed to by each board of county commissioners involved, the hearing shall be held in the county with the largest area to be included within the district, and the boards of county commissioners are hereby specifically authorized to act in a joint manner for such purposes.

§ 31-1405. Notice of election.

After the county commissioners have made their order finally fixing and determining the boundaries of the proposed district, the clerk of the board of county commissioners shall cause to be published a notice of an election to be held, subject to the provisions of section 34-106, Idaho Code, in such proposed fire protection district for the purpose of determining whether or not the same shall be organized under the provisions of this chapter. Such notice shall plainly and clearly designate the boundaries of such proposed fire protection district, and shall state the name of the proposed district as designated in the petition and shall state that a map showing the boundaries of said district is on file in his office.

Such notice shall be published first not less than fifteen (15) days prior to the election, and a second publication not less than five (5) days prior to such election, in a newspaper published within the county aforesaid. Such notice shall require the electors to cast ballots which shall contain the words “.... fire protection district, yes,” or “.... fire protection district, no” or words equivalent thereto. No person shall be entitled to vote at any election held under the provisions of this chapter unless he shall possess all the qualifications required of electors under the general laws of the state, and be a resident of the proposed district.

If the district is to be situated in two (2) or more counties, the boards of county commissioners shall provide that the election be held on the same day in each county.

§ 31-1406. Election — Qualification of electors — Canvass.

Such election shall be conducted in accordance with title 34, Idaho Code. The board of county commissioners shall establish as many election precincts within such proposed fire protection district as may be necessary, and define the boundaries thereof. The county clerk shall appoint judges of election, who shall perform the duties as judges of election under title 34, Idaho Code; and the result of such election shall be certified, and canvassed and declared by the board of county commissioners.

§ 31-1407. Canvass by board of commissioners — Validity of organization.

Immediately after any election for voting upon the organization of a fire protection district, the judges of said election shall forward the official results of said election to the clerk of said board of commissioners. The said board of commissioners shall meet within ten (10) days after said returns are received and shall proceed to canvass the votes cast at such election, and if, upon canvass, it shall appear that one-half (½) or more of said votes are “. . . . fire protection district, no,” then a record of that fact shall be duly entered upon the minutes of said board, and all proceedings in regard to the organization of said district shall be void. If, however, it shall appear upon such canvass, that more than one-half (½) of the votes cast are “. . . . fire protection district, yes,” the said board shall, by order entered on its minutes, declare such territory duly organized as a fire protection district under the name designated in the petition. After the election, the validity of the proceedings hereunder shall not be affected by any defect in the petition or in the number of qualifications of the signers thereof, and in no event shall any action be commenced or maintained or defense made affecting the validity of such organization after six (6) months from and after the making and entering of the order provided for in this section. Such board shall cause one (1) copy of such order, duly certified, to be filed for record in the office of the county recorder of the county in which said district is situated and shall transmit to the governor one (1) certified copy thereof.

From and after the date of such filing of said order of the board of county commissioners declaring such territory duly organized as a fire protection district, the organization of such district shall be complete.

If the district is to be situated in two (2) or more counties, the boards of county commissioners shall coordinate the canvass of the votes cast and make one (1) joint announcement. If a majority of the votes cast in any county are against the formation of the district, such rejection shall void the organization of the district in all counties.

§ 31-1408. Fire protection board — Appointment of commissioners — Oath.

1. There shall be three (3) fire protection commissioners in each district, who shall constitute the fire protection board. The first fire protection commissioners of such fire protection district shall be appointed by the board of county commissioners. If the district is to be situated in two (2) or more counties, the boards of county commissioners from those counties shall coordinate a joint public meeting whereby the appointment shall be made by a majority of all county commissioners present at the joint public meeting. If the county commissioners cannot agree on the appointment of a commissioner, all the interested persons who received the highest and equal number of votes shall have their names placed in a container. The county commissioner with the most continuous length of service shall draw one (1) name from the container. The person whose name is drawn shall then be appointed to fill the vacancy. The certificate of such appointment shall be made in triplicate: one (1) certificate shall be filed in the office of the county recorder of the county, one (1) with the clerk of the board of county commissioners, and one (1) with the assessor and tax collector of the county. Every fire protection commissioner and appointed officer shall take and subscribe the official oath, which oath shall be filed in the office of the board of fire protection commissioners. If thirty-three percent (33%) of the area or population in the fire protection district is situated in two (2) or more counties, not more than two (2) of the appointed fire protection district commissioners shall be from the same county.
2. The oath of office of fire protection commissioners and appointed officers shall be taken before the secretary or the president of the board of the fire protection district at the first regularly scheduled board meeting in January succeeding each election. Provided however, in the event of an inability to appear for the taking of the oath, a duly elected fire protection commissioner may be sworn in and may subscribe to the oath wherever he may be, provided he appear before an officer duly authorized to administer oaths, and provided further that any person who is in any branch of the armed forces of the United States of America may appear before any person qualified to administer oaths as prescribed in section 51-113, Idaho Code, and may take and subscribe the oath of office as provided for in section 59-401, Idaho Code, and the oath of office shall have the same force and effect as though it were taken before the secretary or the president of the fire protection district pursuant to this subsection.

§ 31-1408A. [Amended and Redesignated.]

§ 31-1409. Residence qualifications of commissioners — Term of office — Vacancies.

1. At the meeting of the board of county commissioners at which the fire protection district is declared organized, as provided by section 31-1407, Idaho Code, the county commissioners shall divide the fire protection district into three (3) subdivisions, as nearly equal in population, area and mileage as practicable, to be known as fire protection commissioners subdistricts one, two and three. Not more than one (1) of the fire protection district commissioners shall be a resident of the same fire protection subdistrict, except that any commissioner appointed by the board of county commissioners under section 31-1408, Idaho Code, shall not be disqualified from the completion of the initial term for which the commissioner was appointed because of the subdistrict in which the commissioner resides. The first commissioners appointed by the board of county commissioners shall serve until the next fire protection district election, at which time their successors shall be elected. The term of office for fire protection commissioners shall commence on the second Monday of January succeeding each general election. Commissioners appointed or elected must be electors residing within the fire protection district for at least one (1) year immediately preceding their appointment or election.
2. Any fire protection commissioner vacancy occurring, other than by the expiration of the term of office, shall be filled by the fire protection board. If a duly elected or appointed fire protection commissioner resigns, withdraws, becomes disqualified, refuses or, without first providing signed written notice of a temporary vacancy, becomes otherwise unable to perform the duties of office for longer than ninety (90) days, the board, on satisfactory proof of the vacancy, shall declare the office vacant. The board shall fill any vacancies within sixty (60) days of learning of the vacancy. When a vacancy occurs, the board shall direct the secretary to cause a notice of the vacancy to be published in at least one (1) issue of a newspaper of general circulation within the district. The notice shall include the date and time of the meeting when the board will vote to fill the vacancy, and the deadline for qualified elector residents interested in being appointed to the position to submit a written request for appointment to the board. Should the remaining members of the board fail to agree on an individual to fill the vacancy, it shall select the individual by placing the names of all interested persons who received the highest and equal number of votes in a container. The fire commissioner with the most continuous length of service shall draw one (1) name from the container. The person whose name is drawn shall then be appointed to fill the vacancy.

§ 31-1410. Election of commissioners — Resident qualifications of commissioners — Revising subdistricts — Term of office.

1. On the first Tuesday following the first Monday of November, of the next odd-numbered year, following the organization of a fire protection district, three (3) fire protection district commissioners shall be elected. Not more than one (1) commissioner shall be a resident of the same fire protection commissioner subdistrict. Every odd-numbered year thereafter, an election shall be held for the election of fire protection district commissioners as described in this section. For commissioners whose term in office expires in any even-numbered year, such commissioners shall remain in office until the next election in an odd-numbered year. The county clerk shall have power to make such regulations for the conduct of such election as are consistent with the statutory provisions of chapter 14, title 34, Idaho Code.
2. The board of fire protection district commissioners may revise subdistricts when they deem it necessary due to significant shifts in population. The board of fire protection district commissioners shall revise subdistricts upon any annexation of territory into the district in accordance with sections 31-1410A, 31-1410B and 31-1412(6), Idaho Code, and, in any case, within six (6) months following the end of each decennial United States census reporting year so as to equalize the population, area and mileage between the subdistricts as nearly as practicable. Provided however, of the commissioners comprising the board, not more than one (1) commissioner shall be a resident of the same fire protection commissioners subdistrict. The revision of subdistricts shall not disqualify any elected commissioner from the completion of the term for which he or she has been duly elected. Notice of revised fire protection commissioner subdistricts shall be provided to the county clerk of the county or counties in which the changes occur by means of a resolution that includes a map depicting the revised subdistrict boundaries.
3. At the first election following organization of a fire protection district, the commissioner from fire protection subdistrict one shall be elected to a term of two (2) years and the commissioners from subdistricts two and three shall be elected to a term of four (4) years; thereafter, the term of office of all commissioners shall be four (4) years. Such elections and all other elections held under this law shall be held in conformity with the general laws of the state including chapter 14, title 34, Idaho Code.
4. A fire protection district whose terms and elections were established by prior law shall convert to the election of commissioners as provided in this section.
5. In any election for fire protection district commissioner, if after the deadline for filing a declaration of intent as a write-in candidate it appears that only one (1) qualified candidate has been nominated for a subdistrict to be filled, it shall not be necessary for the candidate of that subdistrict to stand for election, and the board of the fire protection district shall declare such candidate elected as commissioner, and the secretary of the district shall immediately make and deliver to such person a certificate of election.

§ 31-1410A. Decision to increase the size of the board.

Subsequent to the creation of a fire protection district and the appointment of the first board of fire protection commissioners, the fire protection board may, by a majority vote of all of the fire protection district board members elect to increase the size of the board to five (5) members.

If the board of fire protection commissioners elects to expand the board to five (5) members, the existing board members shall subdivide the district into five (5) subdivisions as nearly equal in population, area and mileage as practicable to be known as subdistricts one, two, three, four and five.

At the first election following the decision of the board of fire protection commissioners to expand the board from three (3) to five (5) members, five (5) commissioners shall be elected. The commissioners from fire protection subdistricts one and two shall be elected to a term of two (2) years, the commissioners from subdistricts three, four and five shall be elected to a term of four (4) years. Thereafter, the term of all commissioners shall be four (4) years.

A fire district which, prior to the effective date of this section, had elected to expand a board from three (3) to five (5) members shall, prior to the next election of the district, adopt a transition schedule as nearly reflecting the schedule provided in this section as possible[.] For commissioners whose offices expire in 2012 and in any even-numbered year, such commissioners shall remain in office until the next election in an odd-numbered year.

§ 31-1410B. Decision to decrease the size of the board.

1. Any fire protection board consisting of five (5) members may, by a four-fifths (4/5) majority vote of all of the board members, elect to decrease the size of the board to three (3) members.
2. If the board of fire protection commissioners elects to reduce the board to three (3) members, the existing board members shall subdivide the district into three (3) subdivisions as nearly equal in population, area and mileage as practicable to be known as subdistricts one, two and three. Notice of revised fire protection commissioner subdistricts shall be provided to the county clerk of the county or counties in which the changes occur by means of a resolution that includes a map depicting the revised subdistrict boundaries.
3. At the first election following the decision of the board of fire protection commissioners to reduce the board from five (5) to three (3) members, three (3) commissioners shall be elected. The commissioner from fire protection subdistrict one shall be elected to a term of two (2) years and the commissioners from subdistricts two and three shall be elected to a term of four (4) years. Thereafter, the term of all commissioners shall be four (4) years.
4. For commissioners whose office expires in any even-numbered year, such commissioners shall remain in office until the next election in an odd-numbered year.

§ 31-1411. Annexation of territory in same county — Petition — Hearing — Order — Certification to county commissioners — Alternate procedure — Election — Petition to de annex property from existing district and annex into another district.

After the organization of a fire protection district, additional contiguous or noncontiguous territory lying within the same county may be added thereto and shall thereupon and thenceforth be included in such district. Territory that is not contained in an existing fire district, and is not immediately adjoining the boundaries of the fire district into which annexation is sought, may be annexed into the district provided the territory consists of not less than forty (40) contiguous acres. At least seventy-five percent (75%) or more of the owners or contract purchasers of the land sought to be annexed shall petition the fire protection board and request annexation of the territory particularly described in said petition. Upon receipt of any such petition the fire protection board shall hold a hearing not less than ten (10) nor more than thirty (30) days thereafter, or upon the written consent of the petitioner within one hundred eighty (180) days, and said board shall cause notice of such hearing, designating the time and place, to be published in at least one (1) issue of a newspaper of general circulation within the district. Any person supporting or objecting to such petition shall be heard at such hearing, if in attendance, and at the close of such hearing said board shall approve or reject said petition. If the board approves said petition it shall make an order to that effect and certify a copy of said order containing an accurate legal description of the annexed territory to the board of county commissioners of the county where said fire district is situated. Said board of county commissioners shall thereupon enter an order of annexation and cause the same to be recorded so as to include the annexed property on the tax rolls as in this chapter provided.

In the event that more than twenty-five percent (25%) of the owners or contract purchasers of the land sought to be annexed do not join in said petition, and the board determines by resolution entered on the minutes of the board, that the annexation would be in the best interests of the district and that an election on the issue should be held, additional territory may nevertheless be annexed by the affirmative vote of a majority of the qualified electors of such additional territory voting on the question at an election held therefor, which vote may be taken at an election held as provided in section 31-1405, Idaho Code. The same procedure shall be adopted as provided in sections 31-1402 through 31-1406, Idaho Code.

§ 31-1411A. [Amended and Redesignated.]

§ 31-1411B. [Amended and Redesignated.]

§ 31-1412. Annexation of territory in adjoining county.

After the organization of a fire protection district, additional territory, contiguous or noncontiguous thereto and located wholly within an adjoining county, may be added to the district and become a part thereof as hereinafter provided in this section. Noncontiguous territory annexed to an existing fire protection district shall consist of not less than forty (40) contiguous acres. The proceedings for annexation shall be the same as the proceedings for the creation and organization of a fire protection district with the following exceptions and modifications:

1. Such proceeding may be initiated by:
   1. Two (2) or more of the holders of title or evidence of title to lands aggregating not less than one hundred (100) acres; or
   2. One hundred percent (100%) of the holders of title or evidence of title to lands aggregating not less than one hundred (100) acres.
2. A petition, such as is required by section 31-1403, Idaho Code, shall be filed with the fire protection board of the fire protection district into which petitioners seek to be annexed. The petition shall accurately describe the boundaries of the territory and name and describe the fire protection district to which annexation is sought. The petition shall be accompanied by a map showing and distinguishing the boundaries of the original district and the boundaries of the territory proposed to be annexed, and showing the location of the intervening county line. An election is not required pursuant to subsection (5) of this section when the petition includes a certification as to the following: (a) that one hundred percent (100%) of the holders of title or evidence of title of the property proposed to be annexed have joined in the initial petition requesting annexation; and (b) that there is no electorate present in the property proposed to be annexed. The fire protection board shall follow the notice and public hearing requirements contained in section 31-1411, Idaho Code, and if it approves of the annexation proposal, it will issue a written resolution consenting to the proposed annexation. If the fire protection board issues such a resolution, the petitioners shall proceed in accordance with the steps outlined in this section.
3. A petition, such as is required by section 31-1403, Idaho Code, shall be filed with the board of county commissioners of the county in which is situated the territory proposed to be annexed but shall accurately describe the boundaries of the territory, and name and describe the fire protection district to which annexation is sought, shall be accompanied by a map showing and distinguishing the boundaries of the original district and the boundaries of the territory proposed to be annexed, and showing the location of the intervening county line. An election is not required pursuant to subsection (5) of this section when the petition includes a certification as to the following: (a) that one hundred percent (100%) of the holders of title or evidence of title of the property proposed to be annexed have joined in the initial petition requesting annexation; and (b) that there is no electorate present in the property proposed to be annexed. The petition must be accompanied by a certified copy of the resolution of the board of fire protection commissioners consenting to the annexation.
4. The notice of hearing on the petition shall state that certain territory described in the petition, is proposed to be annexed to a fire protection district named in the petition and that any taxpayer within the boundaries of the territory proposed to be annexed may offer objections at the time and place specified. The order entered by the local board of county commissioners on the petition shall, if the petition be granted, fix the boundaries of the annexed territory and direct that a map of it be prepared under the direction of the clerk of the board, and certified copies of the order and map shall be transmitted to the clerk of the board of county commissioners of the county in which the original fire protection district is situated. (5) An election shall be conducted by the county clerk or elections office in the county where the land sought to be annexed is situated, subject to the provisions of section 34-106, Idaho Code, in the territory proposed to be annexed for the purpose of voting upon the annexation and the notice shall accurately describe the boundaries of the territory proposed to be annexed, shall state the name of the district to which annexation is sought, and that a map showing the boundaries of the district and of the territory proposed to be annexed is on file in the office of the clerk of the local board of county commissioners. The notice shall prescribe the form of ballot to be cast, which shall contain the words “In favor of annexation to .... Fire Protection District” and “Against annexation to .... Fire Protection District,” and shall direct that the voter indicate his choice thereon by a cross (X). An election pursuant to the provisions of this subsection shall accomplish no purpose and, therefore, shall not be required if the following conditions are certified in the petition(s) submitted in accordance with subsections (2) and (3) of this section: (a) that one hundred percent (100%) of the holders of title or evidence of title of the property proposed to be annexed have joined in the initial petition requesting annexation; and (b) that there is no electorate present in the property sought to be annexed.

§ 31-1413. Consolidation of districts — Hearing — Protest — Election.

Except as provided for in section 31-1423(2)(b), Idaho Code, any fire protection district may consolidate with one (1) or more existing fire protection districts subject to the following procedure, or pursuant to an election for consolidation as provided in section 31-1414, Idaho Code, and with the following effects:

1. If, in the opinion of the board of any fire protection district, it would be to the advantage of said district to consolidate with one (1) or more other existing fire protection districts, the said board shall cause to be prepared an agreement for consolidation which shall among other things provide:
   1. The name of the proposed consolidated fire protection district.
   2. That all property of the districts to be consolidated shall become the property of the consolidated district.
   3. That all debts of the districts to be consolidated shall become the debts of the consolidated district.
   4. That the existing commissioners of the districts to be consolidated shall be the commissioners of the consolidated district until the next election, said election to be held pursuant to the terms of section 31-1410, Idaho Code, at which three (3) commissioners shall be elected, unless the agreement of consolidation establishes a five (5) member board, in which case five (5) commissioners shall be elected. If the board consists of three (3) members, commissioners from fire protection subdistricts one and two shall be elected for terms of four (4) years, and the commissioner from fire protection subdistrict three shall be elected for a term of two (2) years. If the board consists of five (5) commissioners, the commissioners from fire protection subdistricts one, three and five shall be elected for terms of four (4) years, and the commissioners from fire protection subdistricts two and four shall be elected for an initial term of two (2) years. Thereafter, the term of all commissioners shall be four (4) years.
   5. That the employees of the consolidated fire protection district shall be selected from the employees of the fire protection districts being consolidated, which employees shall retain the seniority rights under their existing employment contracts.
2. After approval of the agreement of consolidation by each of the fire protection district boards involved, the boards of commissioners of each fire protection district shall hold a hearing not less than ten (10) or more than thirty (30) days thereafter and shall cause notice of the hearing, designating the time and place to be published in at least one (1) issue of a newspaper of general circulation within the district not less than five (5) days prior to the hearing. Any person supporting or objecting to the petition shall be heard at the hearing, if in attendance, and at the close of the hearing the board shall approve or reject the agreement of consolidation. If each board approves the agreement of consolidation, the agreement shall become effective and the consolidation of the district complete thirty (30) days after the approval unless within the thirty (30) days a petition signed by twenty-five percent (25%) of the qualified electors of one (1) of the fire protection districts objecting to the consolidation be filed with the secretary of the district. In the event of an objection, an election shall be held as provided in section 31-1405, Idaho Code, except that the question shall be “consolidation of .... fire protection district, yes,” or “consolidation of .... fire protection district, no,” or words equivalent thereto. If more than one-half (½) of the votes cast are yes, the agreement shall become effective. If more than one-half (½) of the votes cast are no, the agreement shall be void and of no effect; and no new consolidation shall be proposed for at least six (6) months following the date of the consolidation election.
3. Upon the agreement of consolidation becoming effective, the board of the consolidated fire protection district shall file a certified copy of the agreement with the county recorder of each county in which such district is situated and shall comply with the provisions of section 63-215, Idaho Code. The consolidated district shall thereafter have the same rights and obligations as any other fire protection district organized under the statutes of this state.
4. An agreement of consolidation shall not take effect unless the provisions of section 31-1423(2)(b), Idaho Code, are complied with.

§ 31-1414. Election for the consolidation of districts.

1. Any two (2) or more fire districts may, in the discretion of the fire district commissioners, or shall, upon a petition signed by ten percent (10%) or more of the electors in the last general election residing in each of the fire protection districts proposed for consolidation, conduct an election in the manner provided in section 31-1405, Idaho Code, at which the following question shall be submitted to the electorate: “Shall . . . . . fire protection districts be consolidated?” or words equivalent thereto. At least one (1) public hearing shall be held by the boards of fire district commissioners prior to the election. If a majority of the votes cast in each district proposed for consolidation are in favor of consolidation, the districts shall be deemed consolidated and an agreement of consolidation in conformity with the provisions of section 31-1413, Idaho Code, shall be entered into by the fire protection district boards involved, except that an agreement of consolidation entered into pursuant to an election as provided in this section shall not thereafter be subject to an election upon objection as provided in subsection (2) of section 31-1413, Idaho Code.
2. If two (2) districts are proposed for consolidation and less than a majority of the votes cast in any one (1) of the districts are in favor of the consolidation, the consolidation shall not become effective. If more than two (2) districts are proposed for consolidation, the consolidation may proceed with respect to those districts in which a majority of the votes cast are in favor of the consolidation.

§ 31-1415. Organization of board — Meetings — Officers — Official bonds.

Immediately after qualifying, the board of fire protection commissioners shall meet and organize as a board, and at that time, and whenever thereafter vacancies in the respective offices may occur, they shall elect a president from their number, and shall appoint a secretary and treasurer who may also be from their number, all of whom shall hold office during the pleasure of the board, or for terms fixed by the board. The offices of secretary and treasurer may be filled by the same person. Certified copies of all such appointments, under the hand of each of the commissioners, shall be forthwith filed with the clerk of the board of county commissioners and with the tax collector of the county.

As soon as practicable after the organization of the first board of fire protection commissioners, and thereafter when deemed expedient or necessary, such board shall designate a day and hour on which regular meetings shall be held and a place for the holding thereof, which shall be within the district. Regular meetings shall be held at least quarterly. The minutes of all meetings must show what bills are submitted, considered, allowed or rejected. The secretary shall make a list of all bills presented, showing to whom payable, for what service or material, when and where used, amount claimed, allowed or disallowed. Such list shall be acted on by the board. All meetings of the board must be public, and a majority shall constitute a quorum for the transaction of business. All fire protection districts shall meet the financial audit filing requirements as provided in section 67-450B, Idaho Code. All meetings of fire protection boards shall be noticed and run in accordance with the open meeting law provided for in chapter 2, title 74, Idaho Code, inclusive. All records of fire protection districts shall be available to the public in accordance with the provisions of public records law as provided for in chapter 1, title 74, Idaho Code.

The officers of the district shall take and file with the secretary, an oath for faithful performance of the duties of the respective offices. The treasurer shall on his appointment execute and file with the secretary an official bond in compliance with section 41-2604, Idaho Code, in such an amount as may be fixed by the fire protection board but in no case less than ten thousand dollars ($10,000).

§ 31-1416. Fire protection districts are governmental subdivisions of idaho and bodies politic and corporate.

Every fire protection district upon being organized as provided by this chapter shall be a governmental subdivision of the state of Idaho and a body politic and corporate, and as such has the power specified in this chapter. Its powers can be exercised only by the fire protection board or by agents and officers acting under their authority, or authority of law. The name of the district designated in the order of the board of county commissioners declaring the territory duly organized as a fire protection district, shall be the corporate name of such district, and it must be known and designated thereby in all actions and proceedings touching its corporate right, property and duties.

§ 31-1416A. [Amended and Redesignated.]

§ 31-1417. Corporate powers and duties of board of fire protection commissioners.

A board of fire protection commissioners shall have discretionary powers to manage and conduct the business and affairs of the district. The discretionary powers shall include, but not be limited to, the following:

1. To sue and be sued.
2. To purchase, hold, sell and convey real property, make such contracts, and purchase, hold, sell and dispose of such personal property as may be necessary or convenient for the purposes of this chapter.
3. To levy and apply such taxes for purposes under its exclusive jurisdiction as are authorized by law, and to approve the annual district budget by resolution of the board.
4. To make and execute all necessary contracts.
5. To adopt such rules and resolutions as may be necessary to carry out their duties and responsibilities.
6. To hire, pay, promote, discipline and terminate district employees, contractors and agents, or delegate such powers.
7. To set compensation and benefit levels for employees, commissioners, contractors and agents.
8. To appoint members of district appeals boards and investigatory boards for the purpose of handling personnel matters or disputes concerning fire code enforcement issues, and to appoint other boards or committees that commissioners deem necessary for carrying out the purposes and policies of this chapter.
9. To enforce the fire code and rules adopted by the state fire marshal pursuant to chapter 2, title 41, Idaho Code.
10. To charge and collect reasonable fees for services provided to residents of the fire protection district or city, in accordance with the provisions of sections 63-1311 and 63-1311A, Idaho Code.

§ 31-1417A. [Amended and Redesignated.]

§ 31-1418. Temporary inability of commissioner. [Repealed.]

Repealed by S.L. 2018, ch. 168, § 2, effective July 1, 2018.

§ 31-1419. Fire protection district has legal title to property.

The legal title to all property acquired under the provisions of this chapter shall immediately and by operation of law, vest in such fire protection district, and shall be held by such district in trust for and is hereby dedicated and set apart to the uses and purposes set forth in this chapter. Said board is hereby authorized and empowered to hold, use, acquire, manage, occupy, possess, sell, convey and dispose of said property, whether real or personal, as in this chapter provided; and to institute and maintain any and all actions and proceedings, suits at law or in equity necessary or proper in order to fully carry out the provisions of this chapter, or to enforce, maintain, protect or preserve any and all rights, privileges and immunities created by this chapter or acquired in pursuance thereof. In all courts, actions, suits or proceedings, the said board may sue, appear and defend, in person or by attorneys, and in the name of such fire protection district.

§ 31-1419A. [Amended and Redesignated.]

§ 31-1420. Procedure for sale, conveyance and disposition of property.

Real or personal property of a fire protection district may be sold, conveyed and disposed of by its board of commissioners whenever the board finds and by resolution declares that the district no longer has use therefor, subject to the following procedure:

1. If in the opinion of the board any such personal property does not exceed ten thousand dollars ($10,000) in value, the same may be sold without independent valuations, notice or competitive bids.
2. If in the opinion of the board any such personal property exceeds ten thousand dollars ($10,000) in value, then the board shall select two (2) individuals independent of the board who have the knowledge and expertise to determine the value of the personal property to assess the value of the property. The property may then be sold at public or private sale to the highest bidder for cash at not less than its minimum valuation, after due notice. If the property cannot be sold for the minimum valuation after reasonable efforts have been made, the board may then sell the property for adequate and valuable consideration as determined by the board. Any individual selected by the board to assess the value of personal property shall not be eligible to acquire that property.
3. All such real property shall be appraised by a certified appraiser who shall be selected by the board. It may then be exchanged for other real property of equivalent value as determined by the board or sold at public or private sale to the highest bidder for cash at not less than its appraised value, after due notice. If the property cannot be sold for the appraised value after reasonable efforts have been made, the board may then sell the property for adequate and valuable consideration as determined by the board.
4. Due notice of sale shall be accomplished if the notice describes the property to be sold (legal description, if real property), states the appraised value thereof (by separate items, if so appraised), and specifies the time, place and conditions of sale.
5. The notice shall be published in a newspaper having general circulation in the district at least twice, the first publication thereof to be not less than fifteen (15) days preceding the day of sale.
6. If such property is sold on terms, the board may contract for the sale of the same for a period of years not exceeding ten (10) years, with an annual rate of interest on all deferred payments not to exceed twelve percent (12%) per annum. The title to all property sold on contract shall be retained in the name of the district until full payment has been made by the purchaser. Any property sold by the board under the provisions of this section, either for cash or on contract, shall be assessed by the county assessor in the same manner and upon the same basis of valuation as though the purchaser held a record title to the property so sold. The board shall have authority to cancel any contract of sale, pursuant to law, if the purchaser shall fail to comply with any of the terms of such contract, and retain all payments paid thereon. The board may by agreement with the purchaser modify or extend any of the terms of any contracts of sale, but the total period of years shall not exceed ten (10) years.
7. Upon final payment pursuant to the sale of such real property, the president and secretary, pursuant to resolution of the board, shall duly execute and deliver an appropriate deed to the purchaser, and upon the accomplishment of the sale of such personal property, the president and secretary, pursuant to resolution of the board, shall duly execute and deliver an appropriate bill of sale to the purchaser. (8) In addition to any other powers granted by law, the board of fire commissioners may, at their discretion, grant to or exchange with the federal government, the state of Idaho, any political subdivision, or taxing district of the state of Idaho, with or without compensation, any real or personal property or any interest in such property owned by the fire district or acquired by tax deed, after adoption of a resolution that the grant or exchange of property is in the public interest. Such resolution may be made at any regularly or specially scheduled meeting of the board. Notice of such grant or exchange shall be made in the same manner as set forth in subsections (4) and (5) of this section. The fire protection district’s execution and delivery of the deed conveying an interest in the property shall operate to discharge and cancel all levies, liens and taxes made or created for the benefit of the fire protection district and to cancel all titles or claims of title including claims of redemption to such real property asserted or existing at the time of such conveyance.

§ 31-1420A. Special levy conditions

Authorization [Null and void.]

§ 31-1421. Compensation and benefits — Expenses — Liability.

1. Fire protection district commissioners may receive reasonable compensation for their services as commissioners. The fire protection board shall fix commissioner benefits and compensation for the fiscal year. Compensation for performing district business shall not exceed one hundred dollars ($100) per day. If a city, county, state or federal declaration of emergency or disaster exists within the boundaries of the fire protection district, the board may set special compensation for commissioners by a resolution that shall be applied to commissioner compensation only upon a majority vote of the board and shall continue only for as long as the city, county, state or federal declaration of emergency or disaster remains in effect within the boundaries of the fire protection district. District business shall include time spent preparing for and attending regular and special board meetings and meetings of committees established by the board. Additional compensation, if approved by a majority of the fire protection board, may be calculated for commissioners who attend county or state agency meetings, educational classes, seminars and other miscellaneous district business. Commissioners may also participate in the district’s employee benefit package in the same manner as employees or volunteers. Any proposed commissioner benefits and annual compensation shall be published as a separate line item in the annual budget of the fire protection district.
2. Actual expenses of commissioners for travel, and other district expenses approved by the board, shall be paid to the commissioners in addition to their annual compensation and benefits. The payment for expenses shall be paid from the funds of the fire protection district on either a per diem basis or upon the presentation of itemized receipts to the treasurer.
3. The board shall fix the annual compensation and benefits to be paid to the other officers, agents and employees of the fire district, which shall be paid out of the treasury of the fire district.
4. The district shall be liable and responsible for the actions and omissions of the commissioners, officers, agents and employees of the district, when the commissioners, officers, agents and employees are performing their duties within the course and scope of their employment with the district and on behalf of the district.

§ 31-1422. Budget and hearing — Notice of hearing — Public inspection.

1. The fire protection district board shall adopt a budget and shall cause a public hearing to be held upon such budget, prior to certifying a tax levy to the board of county commissioners of each county within the district, or having a portion of its territory within the district.
2. Notice of the budget hearing meeting shall be posted at least ten (10) full days prior to the date of said meeting in at least one (1) conspicuous place in each fire protection district to be determined by the board; a copy of such notice shall also be published in a daily or weekly newspaper published within such district, in one (1) issue thereof, during such ten (10) day period. The place, hour and day of such hearing shall be specified in said notice, as well as the place where such budget may be examined prior to such hearing. A full and complete copy of such proposed budget shall be published with and as a part of the publication of such notice of hearing.
3. Such budget shall be available for public inspection from and after the date of the posting of notices of hearing as in this section provided, at such place and during such business hours as the board may direct.
4. A quorum of the board shall attend such hearing and explain the proposed budget and hear any and all objections thereto.
5. The fiscal year of a fire protection district shall commence either on the first day of October of each calendar year, or on the first day of January of each calendar year, as established by resolution of the fire protection district board of commissioners.

§ 31-1423. Levy — Recommended levy — Election.

1. Each year, immediately prior to the annual county levy of taxes, the board of commissioners of each fire protection district, organized and existing under this chapter, may levy a tax upon all the taxable property within the boundaries of such district sufficient to defray the cost of equipping and maintaining the district of twenty-four hundredths percent (.24%) of market value for assessment purposes, to be used for the purposes of this chapter and for no other purpose. The levy shall be made by resolution entered upon the minutes of the board of commissioners of the fire protection district, and it shall be the duty of the secretary of the district, immediately after entry of the resolution in the minutes, to transmit to the county auditor and the county assessor certified copies of the resolution providing for such levy. Said taxes shall be collected as provided by section 63-812, Idaho Code.
2. 1. If two (2) or more fire protection districts consolidate into one (1) district, the provisions of section 63-802, Idaho Code, shall apply to the consolidated district’s budget request as if the former district which, in the year of the consolidation, has the higher levy subject to the limitations of section 63-802, Idaho Code, had annexed the other district or districts. In addition, the consolidated district shall receive the benefit of foregone increases accumulated by the former districts under section 63-802(1)(a), Idaho Code. (2)(a) If two (2) or more fire protection districts consolidate into one (1) district, the provisions of section 63-802, Idaho Code, shall apply to the consolidated district’s budget request as if the former district which, in the year of the consolidation, has the higher levy subject to the limitations of section 63-802, Idaho Code, had annexed the other district or districts. In addition, the consolidated district shall receive the benefit of foregone increases accumulated by the former districts under section 63-802(1)(a), Idaho Code.
   2. Provided however, that if the higher levy rate provided for in subsection (2)(a) of this section exceeds the lowest levy rate of any of the districts to be consolidated by more than three percent (3%), the commissioners of the districts consolidating shall recommend, by a majority of the commissioners of each district involved, at a public hearing where a quorum of each district board is present, a levy rate that falls between the highest levy rate and the lowest levy rate. In determining such recommended levy rate, the commissioners shall recommend a levy rate that shall be sufficient to defray the cost of equipping and maintaining the new consolidated district. If such recommended levy rate exceeds by more than three percent (3%) the lowest current district levy rate of any of the districts to be consolidated, an election shall be held in a manner consistent with the provisions of section 31-1414, Idaho Code. In such election, the electors residing in the fire protection districts seeking to consolidate shall vote to approve or disapprove the recommended levy rate and the proposed consolidation of districts. The question put to the electors shall be the same or similar to the question provided for in section 31-1414, Idaho Code, except that the question shall include, in addition to the language described in section 31-1414, Idaho Code, a reference to the recommended levy rate provided for in this section and a reference to the percentage change of such recommended levy rate from the levy rate in existence in each district in the immediately preceding year.

§ 31-1424. Duties of county commissioners.

The board of county commissioners, at the time of making the annual county levies, shall make a levy upon all the taxable property not exempt from taxation within each district within the county in the same amount as the levy made by the board of commissioners of each fire protection district, and shall certify such levy or levies to the county auditor, and said auditor shall extend such levy on the rolls of the county, as other county taxes are extended; such special taxes so levied, as aforesaid, shall constitute a lien upon the property so assessed and shall be due and payable at the same time and in all respects are to be collected in the same manner as the state and county taxes, except that the tax collector must keep a separate list thereof and must list said tax in his receipt to the taxpayers and must pay to the county treasurer as he pays other taxes, specify to the treasurer what taxes they are and take a separate receipt therefor, and keep separate accounts thereof.

§ 31-1424A. [Amended and Redesignated.]

§ 31-1425. Exemptions.

1. All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under the provisions of this chapter and shall not be entitled to the privileges or protection hereby provided without their consent in writing filed with the clerk of the board of county commissioners. Provided however, the board of fire protection commissioners, may enter into an agreement with a public utility for the purpose of affording the privileges or protection provided by the fire protection district to all, or such portion, of the property of the public utility as may be agreed upon between the parties and upon such terms and conditions as may be mutually agreed upon between the parties to the agreement.
2. The board of county commissioners, upon application and recommendation of the board of fire protection commissioners, may, by an ordinance enacted by not later than the second Monday of July, exempt all or a portion of the unimproved real property within the district from taxation, and may exempt all or a portion of the taxable personal property within the district from taxation. Any ordinance of the board of county commissioners granting an exemption from taxation under the provisions of this section must provide that each category of property is treated uniformly. Notice of intent to adopt an ordinance which exempts unimproved real property shall be provided to property owners of record in substantially the same manner as required in section 67-6511(2)(b), Idaho Code, as if the ordinance were making a zoning district boundary change.

§ 31-1426. Handling of district funds.

1. The tax receipts collected by the county as provided for in section 31-1424, Idaho Code, and other funds shall immediately be paid over by the county treasurer to the treasurer of the fire protection district, who shall deposit the same in a bank and be handled in the manner prescribed by the state depository law and all other funds received, by or on behalf of the district, shall be deposited by the treasurer to the credit of the district fund and shall be drawn only upon voucher and by check bearing the signature of the treasurer and at least one (1) commissioner, or in the event that the treasurer is unavailable, checks may be signed by two (2) commissioners. Provided however, upon written resolution of the board, checks may be signed by designated representatives who have been bonded in amounts deemed appropriate by the board.
2. It is hereby made the duty of the treasurer of the fire protection district to keep account of the district’s funds; to place to the credit of the district all moneys received by him from the collector of taxes or from any other officer charged with the collection of taxes as the proceeds of taxes levied by the fire protection board, or from any other sources, and of all other moneys belonging to the district and to pay over all moneys belonging to the district on legally drawn warrants or orders of the district officers entitled to draw the same.
3. No checks or warrants shall be signed until it is determined that the payment has been legally authorized, that the money has been duly appropriated by the board, and that such appropriation has not been exhausted. No checks or warrants shall be drawn in excess of the moneys actually in the district treasury. Provided however, warrants may be issued in anticipation of a levy except as otherwise provided in this chapter. The district shall pay warrants presented for payment provided there is money in the treasury for that purpose.
4. All warrants for the payment of an indebtedness of a fire protection district which are unpaid due to lack of funds shall bear interest at a rate to be fixed by the fire protection board from the date of the registering of such unpaid warrants with the treasurer. Provided however, that the dollar amount of the warrants shall not exceed the revenue provided for the year in which the indebtedness was incurred.

§ 31-1427. Indebtedness prohibited — Exceptions.

The board of commissioners of a fire protection district organized pursuant to the provisions of this chapter shall have no power to incur any debt or liability, except to the extent for the purposes and in the manner hereinafter provided:

1. In the first year after organization, the board of a district may, for the purpose of organization, to finance general preliminary expenses of the district or for any other purpose of the fire protection district law, and before making a tax levy, incur an indebtedness not exceeding in the aggregate a sum equal to one cent ($.01) on each one hundred dollars ($100) of market value for assessment purposes of all real and personal property within the district.
2. Whenever the board of commissioners of a fire protection district shall determine that the interest of said district and the public interest or necessity require incurring an indebtedness exceeding the income and revenue provided for the year for the purposes of (a) acquiring, purchasing, constructing, improving and equipping lands, building sites and buildings together with the necessary appurtenant facilities and equipment and (b) acquiring and purchasing suitable equipment and apparatus necessary to provide fire protection, the board shall have the power and authority as hereinafter provided to issue general obligation coupon bonds not to exceed in the aggregate at any time two percent (2%) of market value for assessment purposes of the real and personal property in said district.

Whenever the board of a district shall deem it advisable to issue general obligation coupon bonds, the board shall provide for the issuance of such bonds by ordinance which shall specify and set forth all the purposes, objects and things required by section 57-203, Idaho Code, and make provision for the collection of an annual tax sufficient to (a) constitute a sinking fund for the payment of the principal thereof within thirty (30) years from the time of contracting said bonded indebtedness and (b) to pay the interest on such proposed bonds as it falls due.

The aforesaid ordinance shall also provide for holding an election with the notice in compliance with section 34-1406, Idaho Code. The election shall be conducted in the manner and form, the returns canvassed, and the qualifications of electors of the district voting or offering to vote shall be determined, as provided by the pertinent and applicable provisions of title 34, Idaho Code. The voting at such election must be by ballot and the ballot used shall be substantially as follows: “In favor of issuing bonds to the amount of .......... dollars for the purpose stated in Ordinance No. ......” and “Against issuing bonds to the amount of ......... dollars for the purpose stated in Ordinance No. .......” If at such election two-thirds (2/3) of the qualified electors voting at such election, assent to the issuing of such bonds and the incurring of the indebtedness thereby created for the purposes, objects, and things provided in said Ordinance No. ......, such bonds shall be issued in the manner provided by chapter 2, title 57, Idaho Code, the municipal bond law of the state of Idaho.

Bonds issued pursuant to the provisions of this section and the income therefrom shall be exempt from taxation except transfer and estate taxes.

§ 31-1428. Carry over — Fund balance.

The board of commissioners of a fire protection district may accumulate fund balances at the end of a fiscal year and carry over those fund balances into the ensuing fiscal year budget for equipping and maintaining the district. A “fund balance” is the excess of the assets of a fund over its liabilities and reserves.

§ 31-1429. Inclusion, annexation or withdrawal of area in cities.

Except as otherwise provided in section 50-224, Idaho Code, any area embraced within the limits of any city may, with the consent of the governing boards of such city and the respective fire protection district, expressed by ordinance or resolution, be included within the limits of a fire protection district, when formed, or be subsequently annexed thereto. Any area in any city embraced within the limits of a fire protection district, shall, upon the consent of the governing boards of such city and fire protection district, expressed by ordinance or resolution, be withdrawn from such fire district.

§ 31-1430. Cooperation and reciprocating use of firefighting forces and apparatus of districts and cities.

1. Fire protection districts shall have all of the powers given to political subdivisions of the state of Idaho as set forth in section 67-2339, Idaho Code, and sections 67-2326 through 67-2333, Idaho Code, inclusive, to enter into intra-agency and mutual aid agreements with other political subdivisions, including but not limited to counties, ambulance service districts, and municipalities in Idaho and in other states for the purposes of protecting property against loss by fire, protecting life, and for all other purposes of this chapter.
2. Any fire protection district or city fire department extinguishing a fire or responding to a call for emergency assistance to persons or property not situated within the taxing authority of the fire district or city fire department is authorized to charge a reasonable fee for the services provided and shall have a lien upon property serviced, which lien shall be filed of record against the property in the name of the district or city in the time and manner provided by section 45-507, Idaho Code, for liens of original contractors. Fire districts and cities are also authorized to charge reasonable fees for services provided to residents located within the fire district or city in accordance with the requirements and procedures contained in sections 63-1311 and 63-1311A, Idaho Code, and shall have a lien upon the property serviced as provided in this section.

§ 31-1430A. Cooperation between fire protection districts in Idaho and fire protection districts and municipalities of other states. [Repealed.]

§ 31-1430B. [Amended and Redesignated.]

§ 31-1431. Contracts between fire protection districts and individual property owners outside of district.

Fire protection districts subject to the conditions hereinafter set forth may, pursuant to the discretion of the fire protection board, contract with individual property owners whose property is situated outside of the external boundaries of the fire protection district within the state of Idaho or within any neighboring state to provide for the same measure of fire protection to such contracting property owner as is provided to property owners within the boundaries of such contracting fire protection districts. All such contracts shall be for a term of one (1) year and shall commence at 12:01 a.m. on January 1 of such year and expire at 12 midnight on December 31 of such year. Contracts shall provide for a monetary consideration to be paid in advance by such property owner and the monetary consideration shall be based upon the cost of providing such service to such property owner, including, but not limited to, covering the district’s administrative and contract preparation costs, including legal fees for preparation and review of the contracts, and shall also take into consideration the distance between such property and the fire station or other facility wherein the firefighting equipment of such fire protection district is kept. Monetary consideration shall in no event be less than the amount that would have been paid in taxes that would have been levied and assessed under the provisions of this chapter, if such property had been included within the boundaries of said fire protection district. The power herein granted is subject to the limitation that no such contract may be entered into with any property owner whose house and outbuildings are situate further distant from the firehouse or other facility wherein such district’s fire protection equipment is kept than the point on the external boundary of such district that is furthest distant from the firehouse or other facility wherein such district’s fire protection equipment is kept. Provided further, however, that all of the contiguous lands of any contracting property owner must be included in said contract unless a portion of such property owner’s lands are further distant from the firehouse where such district’s firefighting equipment is kept than the point on the external boundary of such fire protection district that is furthest distant from the firehouse, in which case such portion of said lands must be excluded. For the purpose of determining value of eligible property situate outside the state of Idaho, the board of commissioners of such fire protection district shall determine as nearly as possible what the assessed value of such lands outside the state of Idaho would be if the same were situate within the state of Idaho.

§ 31-1432. Construction of chapter.

The provisions of this chapter shall be liberally construed to effect the purposes thereof.

§ 31-1433. Continuation of existing districts — Validating acts of officers.

Nothing in this chapter shall be construed as impairing the legality or organization of any fire protection district heretofore organized pursuant to law, nor the legality of any act of such district done in accordance with the prior law, nor shall it be deemed to affect the legality of the election of any officer of any such existing fire protection district, and all directors and officers duly elected, qualified and holding office at the time of the taking effect of this chapter shall continue to serve in such office until the expiration of their present terms; provided, however, that such fire protection districts as have existed heretofore shall comply with the provisions of this chapter as soon as they can conveniently do so and thereafter be governed by the provisions of this chapter. Nor shall anything in this chapter be deemed in any way to affect the existing indebtedness of any fire protection district created under and by virtue of the provisions of chapter 30, title 30, Idaho Code. All such existing fire protection districts, and the lawful acts of their officers and agents, are hereby declared prima facie lawful as de facto fire protection districts; provided, however, that such districts shall comply with the provisions of this chapter as soon as they can conveniently do so and thereafter be governed by the provisions of this chapter.

§ 31-1434. Any dissolution.

Dissolution of any fire protection district organized under this chapter may be initiated by a petition signed by at least twenty-five percent (25%) of the holders of title, or evidence of title, to the real property within the fire protection district, requesting dissolution of such fire protection district, in the following manner:

The petition shall first be presented to the board of county commissioners of each county in which the fire protection district is situated, signed by the number of holders of title or evidence of title above provided, which petition shall clearly designate the boundaries of the fire protection district and shall state the name of the district and shall be accompanied by a map thereof. The petition, together with all maps and other papers filed therewith, shall, at proper hours, be open to public inspection in the office of the clerk of the board of county commissioners between the date of their said filing and the date of the election on the question of districts as hereafter provided. The petition may be in one (1) or in several papers. When such petition is presented to the board of county commissioners, and filed in the office of the clerk of the board, the said board shall set a time for hearing of such petition, which time shall not be less than four (4) nor more than six (6) weeks from the date of the presenting and filing of said petition. A notice of the time of such hearing shall be published by said board, once a week for three (3) successive weeks previous to the time set for such hearing, in a newspaper published within the county in which said district is situated. Said notice shall give the boundaries of the fire protection district and shall state that a petition has been filed to dissolve the same, and that on the date fixed for the hearing, any taxpayer within the district, may appear at the hearing and testify and/or present exhibits upon any issue pertaining to the proposed dissolution of the fire district, or may object to or support the proposed dissolution.

After hearing and considering any and all testimony and other evidence either made in favor of or in opposition to the dissolution of the fire district, if the board of county commissioners makes a sufficient factual finding that the majority of the residents of the fire district will receive no benefit by continuing the existence of the fire district, the county commissioners shall make an order granting the petition, with or without modification. Provided however, the board of county commissioners, after hearing and considering all testimony and other evidence either in favor of or in opposition to the dissolution of the fire district, cannot make a sufficient factual finding that the majority of the residents of the fire district will receive no benefit by continuing the existence of the fire district, the county commissioners shall make an order denying the petition. After the county commissioners have entered their order approving or denying such petition, the clerk of the board of county commissioners shall cause to be published, a notice of election to be held in such proposed fire protection district, for the purpose of determining whether or not the same shall be dissolved. Such notice shall plainly and clearly designate the boundaries of the fire protection district, its name, and further, that the election is to be held to decide the question of whether the fire protection district shall be maintained or dissolved. Such notice shall be published once in each week for three (3) successive publications prior to such election, in a newspaper published within the county aforesaid.

Such notice shall require the electors to cast ballots which shall contain the words “fire protection district dissolved .... yes” or: “fire protection district dissolved .... no” or words equivalent thereto. No person shall be entitled to vote at any election held under the provisions of this chapter, unless he shall possess all the qualifications required of electors under the general laws of the state and be a resident of the district. The election qualifications of electors and canvass of the ballots shall be made in the same manner as provided for in sections 31-1406 and 31-1407, Idaho Code.

If a majority of the electors voting at such election shall vote to dissolve the fire protection district, the board of county commissioners shall, after certifying the results of such election, enter an order upon the minutes of its official proceedings dissolving said fire protection district, and such district shall thereupon be dissolved.

Provided, however, that whenever a petition requesting dissolution of a fire protection district is signed by the holders of title, or evidence of title, to all of the real property included within the fire protection district and is presented to the board of county commissioners of the county in which the fire protection district is situated, accompanied by a map clearly designating the boundaries of the district, the board of county commissioners shall set a time for hearing of such petition, which time shall not be less than four (4) nor more than six (6) weeks from the date of the presenting and filing of said petition. A notice of the time and place of such hearing shall be published by said board once a week for three (3) successive weeks previous to such hearing, in a newspaper published within the county in which the fire protection district is situated. Said notice shall give the boundaries of the fire protection district and shall state that a petition has been filed to dissolve the same, and that on the date fixed for the hearing, any resident, taxpayer, or creditor of such fire protection district may appear and offer any objection to the dissolving of the fire protection district. If at such hearing, no protests are made to the granting of the petition, the board of county commissioners shall enter an order upon the minutes of its official proceedings dissolving such fire protection district, and such district shall thereupon be dissolved. If, however, any protests from residents, taxpayers, or creditors of the district are entered at such hearing, the board of county commissioners shall, within thirty (30) days of said hearing, determine whether or not such fire protection district shall be dissolved and shall cause an order to that effect to be entered upon the minutes of its official proceedings. If the board determines that the fire protection district shall be dissolved, such dissolution shall be effective as of the date of the entry of such order upon the minutes.

The property of such district shall remain the property of the county in which such district is located and any money remaining in the fund of such district shall be expended in the maintenance and repair of the highways of such district whether such highways at the time of the dissolution, are in the incorporated territory or in unincorporated territory.

If the district is situated in two (2) or more counties, each board of county commissioners shall coordinate the hearing date and the publications of notice so that only one (1) hearing need be held. Unless otherwise agreed to by each board of county commissioners involved, the hearing shall be held at the administrative offices of the district, and the boards of county commissioners are hereby specifically authorized to act in a joint manner for such purposes. If an election is called, the boards of county commissioners shall provide that the election be held on the same day in each county, and the boards of county commissioners shall coordinate the canvass of the votes cast and make one (1) joint announcement. If a majority of votes in any county are against the dissolution of the district, such rejection shall void the dissolution of the district in all counties.

§ 31-1435. Separability.

The several parts and provisions of this chapter are hereby declared independent and severable and the invalidity of any part or feature thereof shall not affect, impair, or invalidate the remainder of said section, or any part thereof.

§ 31-1436. Nonliability of agency for delay in report of fire — Exception.

No person, corporation, partnership or association which is authorized by any city fire department, fire protection district or by any volunteer fire company to receive any report of fire or which agrees to receive and transmit the report to the fire department, fire protection district or volunteer fire company, shall be liable in any civil action for damage to property or persons, including death, caused by delay in reporting or failure to report the fire, unless the delay or failure is the result of the gross negligence of the person, corporation, partnership or association.

§ 31-1437. Liability for indebtedness of fire protection districts after boundary changes.

Territory withdrawn from any fire protection district shall continue to be subject to taxation for the payment of the principal of and interest on any indebtedness, whether evidenced by bonds, notes, or other similar evidences of indebtedness created by election outstanding upon the effective date of withdrawal as fully as though the territory had not been withdrawn. For the purpose of discharging the indebtedness and interest thereon and other obligations, the territory shall be considered a part of the district the same as though not withdrawn. All provisions which could have been used to compel the payment by the withdrawn territory of its portion of the indebtedness and interest thereon had the withdrawal not occurred can be used to compel the payment on the part of the withdrawn territory of the portion for which it is liable. Provided, however, by mutual agreement, the entity annexing or withdrawing territory from the district may acquire the capital assets which represent the proceeds of the indebtedness and pay off or assume the indebtedness to the extent otherwise permitted by law and the terms of the underlying obligation.

§ 31-1438. [Amended and Redesignated.]

§ 31-1501. Claims presented to be accompanied by receipts.

The board of commissioners must not hear or consider any claim against the county unless accompanied by a receipt or documentation giving all items of the claim, duly certified by the authorized county official that the amount claimed is justly due or services were rendered. No claim shall be paid if not presented to the board within a year from the date the bill was generated.

§ 31-1502. Check list of bills allowed.

The board must require their clerk to furnish them with a list of all bills and accounts of every nature, giving the name of each person in whose favor an account or bill has been allowed, with the amount allowed him and out of what fund the same is to be paid. The board must review the list and certify to its correctness. The county treasurer must pay no warrant that does not correspond with said list.

§ 31-1503. Prohibitions on allowance of claims.

The board must not for any purpose contract debts or liabilities, except in pursuance of law. They 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.

§ 31-1504. Burial of county poor — Coroners released from liability.

Claims of county coroners for the burial of the county poor heretofore paid by the counties are hereby declared to be legal claims and the county coroners are hereby released from any liability to reimburse the counties for the payment of the same.

§ 31-1505. Partial allowance and reconsideration.

When the board finds that any claim presented is not payable by the county, or is not a proper county charge, it must be rejected. If they find it to be a proper county charge, but greater in amount than is justly due, the board may allow the claim in part and draw a warrant for the portion allowed, on the claimant filing a receipt in full for his account. If the claimant is unwilling to receive such amount in full payment, the claim may be again considered at the next regular succeeding session of the board, but not afterward.

§ 31-1506. Judicial review of board decisions.

1. Unless otherwise provided by law, judicial review of any final act, order or proceeding of the board as provided in chapter 52, title 67, Idaho Code, shall be initiated by any person aggrieved thereby within the same time and in the same manner as provided in chapter 52, title 67, Idaho Code, for judicial review of actions.
2. Venue for judicial review of final board actions shall be in the district court of the county governed by the board.

§ 31-1507. Procedures for redeeming registered warrants.

If the board of county commissioners declares an emergency pursuant to section 31-1608, Idaho Code, the process of funding registered warrants shall conform with current banking and accounting requirements.

When necessary, the county treasurer shall identify ways of redeeming warrants, including short term borrowing from other county funds at market interest rates, until a warrant redemption levy is established as provided in section 63-806(1), Idaho Code. To this end, the county treasurer may contact local financial institutions about currently available interim financing options. After reviewing the alternatives provided by the county treasurer, the board of county commissioners shall, by resolution, select the method of financing and the interest rate to be paid and direct the county auditor to establish the warrant redemption fund. The county treasurer shall complete necessary arrangements to secure sufficient funds to redeem registered warrants.

§ 31-1508. Transfer of moneys — Order of payment.

The board must not transfer any money from one fund to another nor in any manner divert the money in any fund to other uses, except in cases expressly provided and permitted by law: provided, that when any money shall have been assessed and collected in any of the counties of this state, and the same set apart as a separate fund, for special purpose, and from any cause the money in said fund shall have become inoperative for the purpose for which said fund was created, it shall be lawful for the board of county commissioners in such cases to transfer the money in said fund to such fund as the board of county commissioners may deem best. No transfer of money from one (1) county fund to another county fund shall be made upon the books of the county auditor and county treasurer unless the same is so authorized and so ordered by resolution of the board entered upon the records of its proceedings and certified copies of such resolution filed in the office of the county auditor and county treasurer.

The board shall not make any preferred creditor, nor cause any warrant to be drawn payable out of its order except on the order of the district court in cases provided by law, and the county treasurer shall in all things observe these instructions.

§ 31-1509. Accounting system.

The system for accounting of receipts, expenditures and reporting in each county shall meet the criteria of generally accepted accounting principles or the governmental accounting standards board and as the same may be hereafter amended and revised.

§ 31-1510. Definitions.

1. A “warrant” is an order drawn by the board of county commissioners directing the county treasurer to pay a specified amount to a person named or to the bearer. It may be payable on demand or it may be issued as a short-term obligation payable. Determination of warrant type in each county shall be set by the board of county commissioners after consultation with the county treasurer and county auditor.
2. A “registered warrant” is a warrant drawn on a fund which has insufficient funds to pay it and has been identified and logged by the county treasurer and county auditor and thereafter paid in the order of its presentation.

§ 31-1511. Signatures required on warrants and method of payment.

Warrants payable on demand and drawn by order of the board of county commissioners on the county treasury shall be jointly issued and signed by the county auditor and the county treasurer. If the board of commissioners chooses to issue warrants not payable upon demand, they shall be issued by the county auditor and redeemed by the county treasurer. Warrants must specify the liability for which they are drawn, when accrued, and must be paid in the order of presentation to the county treasurer. If the fund is insufficient to pay any warrant, it must be registered and thereafter paid in the order of its registration.

§ 31-1512. [Amended and Redesignated.]

§ 31-1513, 31-1514. Dissatisfied claimant may sue — Warrants — How drawn and presented. [Repealed.]

§ 31-1515 — 31-1518. Commissioners must be disinterested — License application transfers — Verification of commissioners’ claims — Financial statement preparation. [Repealed.]

§ 31-1601. Commencement of county fiscal year.

The fiscal year of each county of this state shall commence on the first day of October of each year.

§ 31-1602. Duties of budget officer — Estimate of expenses.

The county auditor of each county in this state shall be the budget officer of his county, and as such budget officer, it shall be his duty to compile and prepare a preliminary budget for consideration by the county commissioners of his county, and upon the adoption of the final budget, as hereinafter provided, it shall be his duty to see that the provisions thereof are complied with.

On or before the first Monday in May of each year the county budget officer shall notify, in writing, each county official, elective or appointive, in charge of any office, department, service, agency or institution of the county, to file with such budget officer, on or before the third Monday in May thereafter, an itemized estimate showing both the probable revenues from sources other than taxation that will accrue to his office, department, service, agency or institution during the fiscal year, to which the budget is intended to apply, and all expenditures required by such office, department, service, agency, or institution, for the same period, together with a brief explanatory statement of the request.

Said estimates and reports shall be submitted upon forms furnished by the budget officer showing the entire revenues and expenditures under each classification and subdivision thereof the two (2) preceding fiscal years, the amount actually received and expended to the second Monday of April of the current fiscal year, and the estimated total receipts and expenditures for the current fiscal year and show any and all estimated balances, at the end of the current fiscal year, in any appropriation available and applicable to the functions performed by such office, department, service, agency or institution.

Said estimates of probable expenditures shall be under classifications set by the board of county commissioners, to include, at a minimum, the “Salaries, Benefits, and Detail of Other Expenses.”

If any county official, elective or appointive, in charge of any office, department, service, agency or institution has had, or contemplates having, any expenditures, the reports of which can not be properly made under any of the above classifications, the same shall be reported in detail in addition to the information provided for in said forms.

Any official or employee failing or refusing to furnish said estimates or information within the time hereinabove provided shall pay a penalty of not less than ten dollars ($10.00) nor more than fifty dollars ($50.00) as may be determined by order of the board of county commissioners, said penalty to be deducted by the county auditor from the next salary warrant due such official or employee and credited to the current expense fund of said county.

§ 31-1603. Suggested budget — Contents.

Upon the receipt by the county budget officer of the estimates and information from all offices, departments, services, agencies and institutions of the county, or the preparation thereof by said budget officer, as hereinabove provided, said county budget officer shall prepare and file with the board of county commissioners a suggested budget of said county for the ensuing fiscal year. Said suggested budget shall show, so far as practicable, the complete financial program of the county for the ensuing fiscal year by showing all contemplated expenditures and the source of revenues with which to pay the same.

§ 31-1604. Approval of tentative appropriations — Notice — Final appropriations.

The suggested budget prepared by the county budget officer as hereinabove provided, together with the estimates and information furnished by the various offices, departments, services, agencies and institutions of the county shall be submitted by said county budget officer to the board of county commissioners of his county on or before the first Monday in August of each year; said county commissioners shall convene to consider said proposed budget in detail and make any alterations allowable by law and which they deem advisable, and agree upon a tentative amount to be allowed and appropriated for the ensuing fiscal year to each office, department, service, agency or institution of the county. Such allowances or appropriations shall be made under the classifications of:

“Salaries” or “Salaries and Benefits,” and

“Detail of Other Expenses,” or “Detail of Other Expenses and Benefits,” and may include “Benefits,” as a separate category as hereinafter provided.

When the commissioners have agreed on such tentative appropriations the county budget officer, not later than the third week in August, shall cause notice to be published setting forth the amount of anticipated revenue from property taxes and the total of revenues anticipated from sources other than property taxes and the amount proposed to be appropriated to each office, department, service, agency or institution for the ensuing fiscal year, in not less than two (2) classifications and which shall include “Salaries,” or “Salaries and Benefits,” and “Detail of Other Expenses,” or “Detail of Other Expenses and Benefits,” and which may include “Benefits” as a separate classification together with the amounts expended under these classifications during each of the two (2) previous fiscal years by each office, department, service, agency or institution; and that the board of county commissioners will meet on or before the Tuesday following the first Monday in September, next succeeding, for the purpose of considering and fixing a final budget and making appropriations to each office, department, service, agency or institution of the county for the ensuing fiscal year at which time any taxpayer may appear and be heard upon any part or parts of said tentative budget and fixing the time and place of such meeting. Said notice shall be published in a newspaper as prescribed in section 31-819, Idaho Code.

§ 31-1605. Hearing upon budget appropriations — Adoption of final budget — Fixing of levies — General reserve appropriation.

On or before the Tuesday following the first Monday in September of each year the board of county commissioners shall meet at the time and place designated in said notice. Any taxpayer may appear and be heard upon any part or parts of said tentative budget. Such hearing may be continued from day to day but must be concluded by the second Monday in September. Any officer or employee in charge of any office, department, service, agency or institution of the county may be called before said board at the time the estimates for his office, department, service, agency or institution are under consideration and be examined by said board or any taxpayer concerning the expenditures made by him and the estimated expenditures for the ensuing fiscal year.

Upon the conclusion of such hearing, the county commissioners shall fix and determine the amount of the budget, which in no event shall be greater than the amount of the tentative budget or include an amount to be raised from property taxes greater than the amount advertised, and by resolution adopt the budget and enter said resolution on the official minutes of the board.

Said budget as finally adopted for the ensuing fiscal year shall specify the fund or funds against which warrants shall be issued for the expenditures so authorized, respectively, and the aggregate of expenditures authorized against any fund shall not exceed the estimated revenues to accrue to such fund during the ensuing fiscal year from sources other than taxation together with any balances and plus revenues to be derived from taxation for such ensuing fiscal year, within the limitations imposed by chapter 8 of title 63, Idaho Code, or by any statutes of the state of Idaho in force and effect.

Thereafter, at the time provided by law, the board of county commissioners shall fix the levies for the ensuing fiscal year necessary to raise the amount of expenditures as determined by the adopted budget, less the total estimated revenues from sources other than taxation, including available surplus, not subject to the provisions of section 31-1605A, Idaho Code, as determined by the board, and such expenditures as are to be made with the proceeds of authorized bond issues.

During the year the county commissioners may proceed to adjust the budget as adopted to reflect the receipt of unscheduled revenue, grants, or donations from federal, state or local governments or private sources, provided that there shall be no increase in anticipated property taxes. The annual budget procedure shall be complied with as nearly as practicable before the budget may be adjusted.

§ 31-1605A. Authorization for counties to operate on a cash basis.

Counties may accumulate fund balances at the end of a fiscal year and carry over such fund balances into the ensuing fiscal year sufficient to achieve or maintain county operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. Upon resolution by the board of county commissioners, such funds may be carried over for the use of specific county departments as an additional appropriation in the next fiscal year.

§ 31-1606. Expenditure limited by appropriations — Road and bridge appropriations — Increase of salaries.

The estimates of expenditures as classified in each of the three (3) general classes, “Salaries,” “Benefits” and “Detail of Other Expenses,” required in section 31-1602, Idaho Code, as finally fixed and adopted as the county budget by said board of county commissioners, shall constitute the appropriations for the county for the ensuing fiscal year. Each and every county official or employee shall be limited in making expenditures or the incurring of liabilities to the respective amounts of such appropriations. Provided, in the case of road and bridge appropriations, other than “Salaries” and “Benefits,” any lawful transfer deemed necessary may be made by resolution formally adopted by the board of county commissioners at a regular or special meeting thereof, which action must be entered upon the minutes of said board; provided, further, that no salary may be increased during the ensuing year after the final budget is adopted, without resolution of the board of county commissioners, which resolution shall be entered upon their minutes.

§ 31-1607. Expenditures financed by bond issue — Expenditures in excess of appropriations — Liability of officers.

Where any budget shall contain an expenditure program to be financed from a bond issue to be authorized thereafter, no such expenditures shall be made or incurred until such bonds have been duly authorized and the proceeds therefrom are available.

Expenditures made, liabilities incurred or warrants issued in excess of any of the budget appropriations or as revised by transfer as herein provided, shall not be a liability of the county, but the official making or incurring such liability, expenditure, or issuing such warrant shall be liable therefor personally and upon his official bond, as is hereinafter provided. The county auditor shall issue no warrant and the county commissioners shall approve no claim for any expenditure in excess of said budget appropriations or as revised under the provisions hereof, except upon an order of a court of competent jurisdiction, or for emergencies as hereinafter provided. Any county officer creating any liability or any county commissioner or commissioners, or county auditor approving any claim or issuing any warrant in excess of any such budget appropriation, except as above provided, shall be liable to the county for the amount of such claim or warrant which amount shall be recovered by action against such county official, elective or appointive, county commissioner or commissioners or auditor, or all of them and their several sureties on their official bonds. It shall be the duty of the prosecuting attorney of such county to bring such action in the name of said county in any court of competent jurisdiction; provided, that no action shall be maintained or prosecuted for any liability heretofore or hereafter incurred under the provisions of chapter 232 of the Idaho Session Laws, 1927, as amended by chapter 138 of the Idaho Session Laws, 1929, upon any state of facts which will not support an action under the provisions of this act.

§ 31-1608. Expenditures to meet emergency.

Upon the happening of any emergency caused by fire, flood, explosion, storm, epidemic, riot or insurrection, or for the immediate preservation of order or of public health or for the restoration to a condition of usefulness of public property, the usefulness of which has been destroyed by accident, or for the relief of a stricken community overtaken by a calamity, or the settlement of approved claims for personal injuries or property damages, exclusive of claims arising from the operation of any public utility owned by the county, or to meet mandatory expenditures required by law, or the investigation and/or prosecution of crime, punishable by death or life imprisonment, when the board has reason to believe such crime has been committed in its county, the board of county commissioners may, upon the adoption, by the unanimous vote of the commissioners, of a resolution stating the facts constituting the emergency and entering the same upon their minutes, make the expenditures necessary to investigate, provide for and meet such an emergency.

All emergency expenditures may be paid from any moneys on hand in the county treasury in the fund properly chargeable with such expenditures, and the county treasurer is hereby authorized to pay such warrants out of any moneys in the treasury in any such fund. If at any time there shall be insufficient moneys on hand in the treasury to pay any of such warrants, then such warrants shall be registered, bear interest, and be called in the manner provided by law for other county warrants.

The county budget officer shall include in the annual budget to be submitted to the board of county commissioners, the total amount of emergency warrants issued, registered and unpaid, during the current fiscal year and the board of county commissioners shall include in their appropriation an amount equal to the total of such registered and unpaid warrants.

§ 31-1609. Lapse of appropriations — Incomplete improvements.

All appropriations, other than appropriations for incompleted improvements in progress of construction, shall lapse at the end of the fiscal year; provided, that the appropriation accounts may remain open until the first Monday in November for the payment of claims incurred against such appropriations prior to the close of the fiscal year. After the said first Monday in November the appropriations, except as herein provided regarding incompleted improvements, shall become null and void and any lawful claims presented thereafter against any such appropriations shall be provided for in the next ensuing budget. All balances in any appropriation for incomplete improvements in progress of construction, shall be carried forward and shown in the budget for the ensuing year to the credit of such improvement.

§ 31-1610. Statement of preceding fiscal year

Contents. [Repealed.]

§ 31-1611. Quarterly statements.

On or before the last day of January, April, July and October in each fiscal year, the county budget officer shall submit to the board of county commissioners a statement showing the expenditures and liabilities against each separate budget appropriation incurred during the time elapsed of the budget period as nearly as practicable, together with the unexpended and unencumbered balance of each appropriation for each office, department, service, agency and institution. He shall set forth the receipts from taxation and from sources other than taxation for the same period and call to the attention of the board of county commissioners any and all facts indicating any possible deficit or excessive expenditure by any officer or employee that the board may take such action as may be deemed necessary and expedient to prevent such possible deficit or excessive expenditure from any appropriation provided for in the county budget.

§ 31-1612. Duty of state auditor. [Repealed.]

§ 31-1613. Separability.

If any section, subsection, sentence, clause or phrase of this act is, for any reason, held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this act.

§ 31-1701. Audit of county finances — Filing.

The board of county commissioners of every county shall cause to be made, annually, a full and complete audit of the financial transactions of the county. Such audit shall be made by and under the direction of the board of county commissioners as required in section 67-450B, Idaho Code.

§ 31-1702 — 31-1707. Form of contract — Biennial audit — Expenses — Report — Neglect of duty. [Repealed.]

§ 31-1801. Drawing expenses in advance.

In each instance where the duties of the sheriff of any county require him, in his official capacity, to incur traveling and hotel expenses, training, or any duty requiring the need of a warrant, for himself or his deputies, he may, prior to the incurring thereof, make demand on the county auditor for a warrant on the county treasurer and shall receive a sum not to exceed the amount set aside under the provisions of section 31-1802, Idaho Code, to be used for the purpose of defraying the whole or a part of said traveling and hotel expenses, training, or any duty requiring the need of a warrant. At the time demand is made on the county auditor for said warrant it shall be the duty of the sheriff to file with the auditor a statement specifying the general purpose for which the sum to be withdrawn is to be used.

§ 31-1802. Sheriff’s revolving expense fund.

There shall be set aside by the board of county commissioners of each county upon the request of the sheriff thereof by order entered in their minutes a sum not exceeding ten thousand dollars ($10,000), to be known as the “Sheriff’s Revolving Expense Fund,” in this chapter referred to as the fund, out of which fund any warrants drawn under the provision of this chapter shall be paid. The amount set aside for such fund shall be charged by the auditor against the sheriff and the board of county commissioners may require of the sheriff, a bond, in addition to his official bond, in such sum as the board may determine, to secure the repayment of such sum or sums withdrawn. The fund so set aside shall remain in the county treasury subject to withdrawal and reimbursement as herein provided.

§ 31-1803. Audit and allowance of fund — Repayment of disallowed amount.

After the performance of the duty, which necessitated the incurring of traveling and hotel expenses, training, or any duty requiring the need of a warrant, and the withdrawal of money has been made, as in this chapter provided, the board of county commissioners may require the sheriff to present his itemized claim for such traveling and hotel expenses, training, or any duty requiring the need of a warrant, as other claims are presented to the board of county commissioners, which body shall audit said claims for allowance or rejection. For those items allowed it shall be the duty of the board of county commissioners to order a warrant drawn, payable to the county treasurer for the total amount of the items allowed, which warrant shall be delivered to the county auditor. If any item of said claim is disallowed, the sheriff shall deposit with the county auditor an amount equal to the amount disallowed, together with any unexpended portion of the amounts withdrawn, which amounts, together with the warrant drawn in favor of the county treasurer for the amount of items allowed, shall be credited by the county auditor to the sheriff and shall be deposited by the auditor in the county treasury and placed to the credit of the fund.

§ 31-1804. Penalty for failure to make repayment.

Any sheriff failing to make repayment, as herein provided, to the said fund, shall be guilty of a misdemeanor.

§ 31-1901. Commissioners may issue funding and refunding bonds.

The board of county commissioners of any county in this state may issue negotiable coupon bonds of their county for the purpose of paying, redeeming, funding or refunding the outstanding indebtedness of the county, including an obligation meeting the criteria of section 63-1315, Idaho Code, whether the indebtedness exists as a warrant indebtedness or bonded indebtedness. All such bonds shall be in the form and shall be issued, sold or exchanged and redeemed in accordance with the provisions of chapter 2, title 57, Idaho Code, known as the “municipal bond law” of the state of Idaho, except where different provision is made herein. Provided, that the authority to fund warrant indebtedness shall extend only to the funding of warrant indebtedness existing as of the second Monday in January, 1933, and providing further that all taxes and other revenues which but for the funding of warrants would have been lawfully applicable to the redemption of the warrants so funded shall, as and when collected, be apportioned to and placed in the sinking fund for the payment of the interest and retirement of the principal of such bonds. Bonds issued for the purpose of funding warrants shall bear interest payable semiannually as the board of county commissioners may determine.

§ 31-1902. Prerequisites to issuance.

For the purpose of extending the time of payment of said outstanding indebtedness, or reducing the interest charged, or when the interests of the county require it, the board may issue said bonds in exchange for bonds, theretofore issued by the county or for valid and legal warrants of the county outstanding on the second Monday of January, 1933, and may do so by resolution of the board at a regular meeting thereof, and without a vote of the people. Before any bonds shall be issued or exchanged under this section, the board of county commissioners shall ascertain that the bonds or warrants the payment of which is to be extended, or which are to be taken in exchange for the new issue of bonds, are valid and legal obligations of the county, and their findings of fact shall be entered of record on the minutes of their proceedings at least ten (10) days before any exchange is made, as herein provided. The said board shall also, before issuing any bonds under this section, deduct from the total outstanding legal indebtedness of the county at the time of the issue of said bonds, the cash on hand in the treasury of the county, that is available for the payment of said legal indebtedness, or any part thereof, and the issue of bonds as in this section provided for, shall in no case exceed the aggregate or total legal indebtedness of the county then outstanding, less the cash on hand to be applied in payment and discharge of said indebtedness.

§ 31-1903. Building, road, bridge, air navigation and open-space bonds.

When the interests of the county require it and the board of commissioners of the county deem it for the public good to bond the county to fund or refund the outstanding obligations or indebtedness of the county or bond the county for the purpose of acquiring funds for purchasing a site and erecting a courthouse and jail, a public auditorium or a jail thereon, or for the construction or repair of roads or bridges, or to assist any city or village in said county in constructing a free bridge over any navigable stream within, or partly within, or adjoining, the limits of any such city or village, or for purchasing, improving and equipping air navigation facilities as defined in chapter 4, title 21, Idaho Code, which facilities may be wholly or partly within or without the limits of such county, or wholly or partly within or without the state of Idaho, or for purchasing public open-space land and/or easements for scenic and recreational purposes, or for any one (1) or more said purposes, and the indebtedness or liability of the county that may be created by the bonding, funding or refunding aforesaid, or in purchasing a site and erecting a courthouse and jail, a public auditorium or a jail thereon, and for the construction or repair of roads or bridges, or for assisting any city or village in the construction of any such free bridge as aforesaid, or for purchasing, improving and equipping air navigation facilities, or for purchasing public open-space land and/or easements for scenic and recreational purposes, or for any one (1) or more of said purposes, exceeds the income or revenue of the county for that year, the board of commissioners may issue bonds of the county as provided by sections 31-1901 and 31-1902, Idaho Code, and by the “municipal bond law” of the state of Idaho: provided, that the issuance of such bonds, except funding or refunding bonds, be first authorized by a vote of two-thirds (2/3) of the qualified electors of the county, voting at an election held, subject to the provisions of section 34-106, Idaho Code, for that purpose, as hereinafter provided and as provided in the “municipal bond law” and, provided, further, that before the board of county commissioners shall issue any bonds to fund or refund the indebtedness of the county as in the section provided, they shall deduct from the legal indebtedness of the county, at the time of the issue of said bonds, the cash on hand in the county treasury applicable to the discharge of said indebtedness, and may issue bonds for the remainder of the indebtedness.

§ 31-1904. Bond tax levies in new counties and segregated areas.

Should any part of a county that has incurred a bonded indebtedness be cut off and annexed to another county, or erected into a new or separate county, the assessor of the county to which the segregated portion is attached, or the assessor of the new county created as aforesaid, shall, upon notice from the board of county commissioners of the original county from which such segregated portion was detached, given at the regular session of the board when county and state taxes are levied, collect in said segregated territory, and in addition to the other taxes collected by him for county and state purposes, and at the same time and in the same manner, the tax levied by said board of commissioners as herein provided; and the laws of the state relating to the levy and collection of taxes, and prescribing the powers, duties and liabilities of officers charged with the collection and disbursement of the revenue arising from taxes, are made applicable to this article. The money collected by the assessor as aforesaid shall be paid over by the treasurer of the county collecting it to the treasurer of the county losing the said territory, and for the purposes herein directed, but such segregated territory so attached to another county, or erected into a new county, shall be relieved of the annual tax, levied as provided in the foregoing section, when the county acquiring the same, or the new or separate county, pays to the county losing the territory, that proportion of the whole indebtedness, together with legal interest thereon, that the assessed value of property in the segregated territory bears to the assessed value of the property in the whole county, as constituted before the division or segregation thereof.

§ 31-1905. Conduct of bond election.

If the question of bonding the county as herein provided is submitted to the voters, the election shall be held as provided in section 34-106, Idaho Code, and shall be conducted in all respects in conformity with title 34, Idaho Code. The number of qualified electors of the county voting at such bond election shall be solely determined by the number of votes cast on the specific question of bonding the county.

§ 31-1906 — 31-1909. Conduct of election — Officers of election — Form of ballot — Voting on bonds at general election. [Repealed.]

§ 31-2001. County officers enumerated.

The officers of a county are:

1. A sheriff.
2. A clerk of the district court, who shall be ex officio auditor and recorder, and ex officio clerk of the board of county commissioners.
3. An assessor.
4. A prosecuting attorney.
5. A county treasurer, who shall be ex officio public administrator and ex officio tax collector.
6. A coroner.
7. Three (3) members of the board of county commissioners.

§ 31-2002. Investigations and actions against county elected officers — Duties of attorney general.

1. Notwithstanding any provision of law to the contrary, the attorney general may conduct an investigation of any allegation of a violation of state criminal law, against a county officer occupying an elective office for violation of state criminal law in his official capacity.
2. Upon completion of the investigation, the attorney general shall:
   1. Issue a finding of no further action necessary;
   2. Suggest training or other nonjudicial remedies; or
   3. Determine that further investigation or prosecution is warranted and retain the matter and act as special prosecutor.
3. In furtherance of the duty to conduct investigations set forth in the provisions of this section, the attorney general shall have the authority to issue subpoenas for the production of documents or tangible things that may be relevant to such investigations.
4. The provisions of this section shall not apply to any alleged violations of the open meetings law as codified in chapter 2, title 74, Idaho Code.
5. For purposes of this section, a county officer occupying an elective office shall be deemed to have performed an act in his “official capacity” when such act takes place while the officer is working or claims to be working on behalf of his employer at his workplace or elsewhere, while the officer is at his workplace whether or not he is working at the time, involves the use of public property or equipment of any kind or involves the expenditure of public funds.

§ 31-2003. Appointment of deputies.

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.

§ 31-2004. Deputies — Appointment during absence of officers.

Any county officer who may be granted leave of absence from the county wherein he resides and holds office, is required to appoint a deputy to act for him and in his place while absent.

§ 31-2005. Failure to appoint deputy during absence.

Should any county officer who is granted leave of absence fail to appoint a deputy as required by this chapter, the act granting such leave of absence is null and void and the office vacant, and the vacancy must be filled by the board of county commissioners of the county.

§ 31-2006. Designation of senior deputy.

When a county officer has more than one deputy he must designate one, by indorsement upon his appointment, as senior deputy, and in case of a vacancy in the office, by death, resignation, or otherwise, or of the officer’s absence, or inability to perform the duties of his office, such deputy must continue to perform the duties of the office during such vacancy, absence or inability.

§ 31-2007. Appointment to be documented and filed.

The appointment of deputies and subordinate officers must be documented and filed in the office of the county recorder.

§ 31-2008. Use of official name includes deputies.

Whenever the official name of any principal officer is used in any law conferring power, or imposing duties or liabilities, it includes his deputies.

§ 31-2009. Offices to be kept at the county seat — Office hours.

Sheriffs, recorders, treasurers, assessors, and in counties having a population of over 7,500, prosecuting attorneys must have their offices at the county seat, and keep them open for the transaction of business on such days and during such hours as the boards of county commissioners may prescribe. Provided, that in counties having a population of 7,500 or less, the prosecuting attorney must have an office at the county seat and must, by and with the approval of the board of county commissioners, establish such rules and hours for official business as may be necessary for the dispatch thereof.

§ 31-2010. Bond liable for penalties.

Whenever, except in criminal prosecutions, any special penalty, forfeiture or liability is imposed on any officer for nonperformance or malperformance of official duty, the liability therefor attaches to the official bond of such officer and to the principal and sureties thereon.

§ 31-2011. Officers may administer oaths.

Every county officer may administer and certify oaths.

§ 31-2012. Application of campaign reporting law to certain county elections. [Repealed.]

Repealed by S.L. 2019, ch. 288, § 19, effective January 1, 2020. See§ 67-6601 et seq.

§ 31-2013. Absence of officers from the state.

No county officer must absent himself from the state for more than twenty (20) days unless with the consent of the board of county commissioners: providing however, that where any elective or appointive county officer is required to absent himself by reason of being a member of the armed forces of the nation or by reason of official call to service in civilian war work, the consent of the board of county commissioners shall not be necessary.

§ 31-2014. Certain officers not to practice law.

Sheriffs, clerks of courts and their deputies are prohibited from practicing law or acting as attorneys or counselors-at-law, or having as a partner a lawyer or any one who acts as such. Provided, however, any county elected official, with the approval of the board of county commissioners, may hire an attorney to act as his legal advisor.

§ 31-2015. Bonds of officers — Amount of penalty.

County, and district officers must execute official bonds in the following amounts:

1. County commissioners each in the sum of $5000.
2. County treasurers each in double the probable amount of money that may at any time come into his hands as such treasurer, to be fixed by the board of county commissioners: provided, if surety bond be given as provided in section 41-2707[, Idaho Code], the bond need not exceed twenty-five per cent (25%) of the probable amount that may be at hand at any one time, but in no case to be less than $10,000.
3. Sheriffs each in the sum of $10,000.
4. Clerks of the district court each in the penal sum of $5000, with two (2) sufficient sureties, to be approved by the judge of the district conditioned that he will faithfully perform the duties of his office and at all times account for and pay over all moneys in his hands as clerk; and the penalty of such bond may at any time be increased by the judge of the district. The clerk may require a bond from any deputy.
5. County recorders each in the sum of not less than $5000 nor more than $20,000, to be fixed by the board of county commissioners, and to cover his duties and liabilities as recorder, auditor and clerk of the board of county commissioners.
6. Assessors each in the sum of $5000.
7. Tax collectors and license collectors each in the sum of not less than $2000 nor more than $50,000 to be fixed by the board of county commissioners.
8. Prosecuting attorneys each in the sum of $2000.
9. Coroners each in the sum of $1000.
10. Public administrators each in the sum of $2000.
11. Constables in the sum of not less than $500 nor more than $1000, to be fixed by the board of county commissioners.

§ 31-2016. Bond of officers — Amount not fixed.

When the amount of the bond to be given by any county, district or precinct officer is not fixed by law the amount must be fixed by the board of commissioners.

§ 31-2017. Limitation on approval of claims in excess of levies.

All county, town, municipal, road and school district officials who issue orders or warrants or approve bills or order county warrants to be drawn in excess of the levies made for the different county, town, municipal, road or school district funds shall be liable, both personally and on their official bonds for the payment of any such excess.

§ 31-2018. County officials — Limitation on personal liability.

County officials shall strictly account for all public moneys and property under their care and control while holding public office but shall not be personally liable for loss of any such public moneys or property when the cause of such loss is fire, flood, earthquake, or other natural or man-made disaster or when caused by theft, robbery, or the criminal conduct of another person who is not a county official or employee. Each county shall indemnify its officials and employees against all losses of public moneys or property, except those which are the result of negligence, gross negligence, or intentional conduct by the public official or employee, pursuant to the authority in the Idaho tort claims act.

§ 31-2101. Duties of county treasurer.

The county treasurer must:

1. Receive all moneys belonging to the county, and all other moneys by law directed to be paid to him, safely keep the same, and apply and pay them out, rendering account thereof as required by law.
2. File and keep the certificates of the auditor delivered to him when moneys are paid into the treasury.
3. Keep an account of the receipt and expenditure of all such moneys, in books provided for the purpose; in which must be entered the amount, the time when, from whom, and on what account all moneys were received by him; the amount, time when, to whom, and on what account all disbursements were made by him.
4. So keep his books that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts, and the whole receipts and expenditures shown in one general or cash account.
5. Enter no moneys received for the current year on his account with the county for the past fiscal year, until after his annual settlement for the past year has been made with the county auditor.
6. Disburse the county moneys only on county warrants issued by the county auditor, based on orders of the board of commissioners or as otherwise provided by law.

§ 31-2102. Ex officio tax collector and ex officio public administrator.

1. The county treasurer is ex officio tax collector with duties relating to the collection of tax revenue as prescribed in title 63, Idaho Code.
2. The county treasurer is ex officio public administrator and as such shall administer the estates of decedents who resided in the county at the time of death as prescribed in chapter 1, title 14, Idaho Code.

§ 31-2103. Receipt of money.

He must receive no money into the treasury unless documented by the certificate of the auditor. However, this procedure shall not prohibit electronic transfers followed by documented information as required by the county auditor and county treasurer.

§ 31-2104. Treasurer must receipt for money.

When any money is paid to the county treasurer he must give to the person paying the same a receipt therefor, which must forthwith be deposited with the county auditor, who must charge the treasurer therewith and give the person paying the same a receipt.

§ 31-2105 — 31-2111. Redemption of warrants — Warrant not paid — County bulletin — Notice of payment — Publication of notice — Penalties — Interest noted on warrant. [Repealed.]

§ 31-2112. Monthly settlements and statements — Annual settlement.

The treasurer must settle his accounts relating to the collection, care and disbursement of public revenue, of whatsoever nature and kind, with the auditor, on the first Monday of each month. For the purpose of making such settlement, he must make out a statement under oath, of the amount of money or other property received prior to the period of such settlement, the sources whence the same was derived, the amount of payments or disbursements, and to whom, with the amount remaining on hand. In making such account, and for all other purposes, the treasurer shall report uncollected fees, personal property taxes or other revenue due but unpaid for a period of five (5) years and, at the end of such period, shall not be required to continue reporting such sums unless, in the opinion of the treasurer, such sums are collectible; provided, however, that this provision shall in no way alter or interfere with the obligation of the person or persons owing such amounts to pay the same. He must in such settlements, deposit all warrants redeemed by him and take the auditor’s receipt therefor. He must also make a full settlement of all accounts with the auditor annually on the first Tuesday after the first Monday of October, in the presence of the commissioners, who have a supervisory control thereof.

§ 31-2113. Quarterly report.

Each county treasurer must make a detailed report at every regular meeting of the board of commissioners of his county, of all moneys received by him and the disbursement thereof, and of all debts due to and from county, and of all other proceedings in his office, so that the receipts into the treasury and the amount of disbursements, together with the debts due to and from the county may clearly and distinctly appear.

§ 31-2114. Neglect to settle or report.

If any county treasurer neglects or refuses to settle or report as required in the two (2) preceding sections, he forfeits and must pay to the county the sum of $500.00 for every such neglect or refusal, and the board of commissioners must institute suits for the recovery thereof.

§ 31-2115. Action against defaulting prosecuting attorney.

If the prosecuting attorney refuses or neglects to account for and pay over money received by him as required by law, the county treasurer must bring an action against him for the recovery thereof in the name of the county, and may recover, in such action, in addition to the amount so received, fifty per cent (50%) thereon by way of damages.

§ 31-2116. Action against coroner or justice. [Repealed.]

§ 31-2117. Disposal of money or property found on dead body.

The coroner or other public official must notify the county treasurer, within forty-eight (48) hours of knowledge of a death, of money or other property found on or with a dead body. The treasurer, upon receiving such funds must deposit them to the credit of the county. On receiving other property in like manner he must, within thirty (30) days, sell it at public auction upon reasonable public notice, and must in like manner deposit the proceeds to the credit of the county.

§ 31-2118. Money found on dead bodies — Demand by legal representatives.

If the money in the treasury is demanded within six (6) years by the legal representatives of the decedent, the treasurer must pay it to them, after deducting the fees and expenses of the coroner and of the county in relation to the matter; or the same may be so paid at any time thereafter upon the order of the board of commissioners.

§ 31-2119. Custody of county money.

The county treasurer must keep all moneys belonging to this state or to any county of this state in his own possession until disbursed according to law. He must not place the same in the possession of any person to be used for any purpose; nor must he loan or in any manner use or permit any person to use the same, except as provided by law; but nothing in this section prohibits him from making special deposits for the safe-keeping of the public moneys.

§ 31-2120. Suspension of treasurer pending action.

Whenever an action based upon official misconduct is commenced against any county treasurer, the commissioners may, in their discretion, suspend him from office until such suit is determined, and may appoint some person to fill the vacancy.

§ 31-2121. Delivery of money and papers after death.

In case of the death of any county treasurer, all official moneys, books, accounts, papers and documents shall be delivered to the treasurer’s successor by the board of county commissioners.

§ 31-2122. Inspection of books.

The books, accounts and vouchers of the treasurer are at all times subject to the inspection and examination of the board of commissioners and grand jury.

§ 31-2123. Examination of books.

The treasurer must permit the county commissioners and auditor to examine his books and count the money in the treasury whenever they may wish to make an examination or counting.

§ 31-2124. Warrants of municipal or quasi-municipal corporations — Interest rate after presentment for payment.

The supervising board of every municipal or quasi-municipal corporation of any kind or class, specially chartered cities, school districts, of any kind or class, specially chartered school district, irrigation district, drainage district, stumpage district, highway district or other quasi-municipal district, now or hereafter created or organized and authorized by law to issue warrants for the payment of its indebtedness, and the board of county commissioners for any common or joint common school district within its county are hereby authorized by resolution, duly passed and approved at any regular or special meeting thereof, to fix the rate of interest, that warrants drawn by authority of such supervising board, or the county auditor for such common or joint common school district, shall draw after the same have been presented to the treasurer thereof for payment and not paid for want of funds.

§ 31-2125. Indorsement of warrants when not paid upon presentation.

When any warrant of any municipal or quasi-municipal corporation, specially chartered city, school district of any kind or class, specially chartered school district, drainage district, stumpage district, highway district, or other quasi-municipal district, now or hereafter created or organized, is presented for payment to the treasurer thereof, and is not paid for want of funds, the treasurer must indorse thereon “Not paid for want of funds,” annexing the date of presentation, specifying the rate of interest that such warrant shall draw, after presentation, which rate shall be the rate fixed in such resolution, sign his name thereto, and thereafter the said warrant shall draw interest at the rate specified in such indorsement. If the county treasurer is redeeming warrants for the districts listed above, the procedures used shall be those identified in section 31-1512, Idaho Code.

§ 31-2126. Redeeming of registered warrants.

It is the duty of the county treasurer to comply with the requirements of section 31-1507, Idaho Code, if the board of county commissioners declares an emergency pursuant to section 31-1608, Idaho Code.

§ 31-2201. Process and notice defined.

“Process” as used in this chapter includes all writs, warrants, summons and orders of courts of justice or judicial officers.

“Notice” includes all papers and orders (except process) required to be served in any proceeding before any court, board or officer, or when required by law to be served independently of such proceeding.

§ 31-2202. Duties of sheriff.

The policy of the state of Idaho is that the primary duty of enforcing all penal provisions and statutes of the state is vested with the sheriff of each county as provided in section 31-2227, Idaho Code. The sheriff shall perform the following:

1. Preserve the peace.
2. Arrest and take before the nearest magistrate for examination all persons who attempt to commit or who have committed a public offense, unless otherwise provided by law.
3. Prevent and suppress all affrays, breaches of the peace, riots and insurrections which may come to his knowledge.
4. Attend all courts, including magistrate’s division of the district court when ordered by a district judge, at their respective terms held within his county, and obey the lawful orders and directions of the courts.
5. Command the aid of as many inhabitants of the county as he may think necessary in the execution of these duties.
6. Take charge of and keep the county jail and the prisoners therein.
7. Indorse upon all process and notices the year, month, day, hour and minute of reception, and issue therefor to the person delivering it, on payment of fees, a certificate showing the names of the parties, title of paper and time of reception.
8. Serve all process and notices in the manner prescribed by law.
9. Certify under his hand upon process or notices the manner and time of service, or, if he fails to make service, the reasons of his failure, and return the same without delay.
10. Perform such other duties as are required of him by law.
11. Keep a record of all stolen cars reported within his county, which record shall contain the name of the motor vehicle, the engine number thereof, a complete description of such vehicle and such other information as may aid in the identification of the stolen car. Such record shall be open to public inspection during office hours, and immediately upon receiving a report of a stolen car the sheriff shall prepare and forward a copy thereof to the director of the Idaho state police and he shall also notify the director of the Idaho state police of any and all cars recovered.
12. At the specific request of the governor or his designated agent prevent the unauthorized importation of wild omnivores or carnivores capable of causing injury to people or their property.
13. Work in his county with the Idaho state police in the following respects:
    1. Require all persons using the highways in the state to do so carefully, safely and with exercise of care for the persons, property and safety of others;
    2. Safeguard and protect the surface and other physical portions of the state highways;
    3. Enforce all of the laws of the state enacted for the identification, inspection and transportation of livestock and all laws of the state designed to prevent the theft of livestock;
    4. Regulate traffic on all highways and roads in the state; and respond to calls following wrecks and make investigations relative thereto;
    5. Use whatever force is necessary to protect the public from wild or domestic omnivores or carnivores in a manner that is consistent with 50 C.F.R. section 17.84(i).
14. Work in his county with the Idaho transportation department to give examinations for and sell drivers’ licenses and identification cards. (15) Expeditiously and promptly investigate all cases involving missing children when such cases are reported to him.

§ 31-2203. Process returnable to another county.

When process or notices are returnable to another county, he may inclose such process or notice in an envelope addressed to the officer from whom the same emanated, and deposit it in the post-office, prepaying postage.

§ 31-2204. Return is prima facie evidence.

The return of the sheriff upon process or notices is prima facie evidence of the facts in such return stated.

§ 31-2205. Penalty for failure to return.

If the sheriff does not return a notice or process in his possession with the necessary indorsement thereon without delay, he is liable to the party aggrieved for the sum of $200.00 and for all damages sustained by him.

§ 31-2206. Refusal to levy execution.

If the sheriff to whom a writ of execution is delivered neglects or refuses, after being required by the creditor or his attorney, to levy upon or sell any property of the party charged in the writ which is liable to be levied upon and sold, he is liable to the creditor for the value of such property.

§ 31-2207. Refusal to pay over money.

If he neglects or refuses to pay over, on demand, to the person entitled thereto, any money which may come into his hands by virtue of his office (after deducting his legal fees) the amount thereof, with twenty-five per cent (25%) damages and interest at the rate of ten per cent (10%) per month from the time of demand, may be recovered by such person.

§ 31-2208 — 31-2210. Liability for escape, rescue — No action after recapture. [Repealed.]

§ 31-2211. Directions must be in writing.

No direction or authority by a party or his attorney to a sheriff, in respect to the execution of process or return thereof, or to any act or omission relating thereto, is available to discharge or excuse the sheriff from a liability for neglect or misconduct, unless it is contained in a writing, signed by the attorney of the party, or by the party if he has no attorney.

§ 31-2212. Office deemed vacant, when.

In addition to the events specified in section 59-901, Idaho Code, when the sheriff is committed under an execution or commitment, for not paying over money received by him by virtue of his office, and remains committed for sixty (60) days, his office is vacant.

§ 31-2213. Apparently good process must be executed.

A sheriff, or other ministerial officer, is justified in the execution of, and must execute, all process and orders regular on their face and issued by competent authority, whatever may be the defect in the proceedings upon which they were issued.

§ 31-2214. Must exhibit process.

The officer executing process must then, and at all times subsequent, so long as he retains it, upon request show the same, with all papers attached, to any person interested therein.

§ 31-2215. Sheriff is court crier.

The sheriff in attendance upon court may, at the direction of the court, act as the crier thereof, call the parties and witnesses, and all other persons bound to appear at the court, and make proclamation of the opening and adjournment of the court, and of any other matter under its direction.

§ 31-2216. Service on sheriff.

Service of a paper, other than process, upon the sheriff, may be made by delivering it to him or to one of his deputies, or to a person in charge of the office during office hours, or if no such person is there, by leaving it in a conspicuous place in the office.

§ 31-2217. Coroner to execute certain process.

When the sheriff is a party to an action or proceeding, the process and orders therein, which it would otherwise be the duty of the sheriff to execute, must be executed by the coroner of the county.

§ 31-2218. Elisor, when appointed.

Process and orders in an action or proceeding may be executed by a person residing in the county, designated by the court, the judge thereof, or a magistrate judge, and denominated an elisor in the following cases:

1. When the sheriff and coroner are both parties.
2. When either of these officers is a party and the process is against the other; and,
3. When either of these officers is a party and there is a vacancy in the office of the other, or when it appears by affidavit to the satisfaction of the court in which the proceeding is pending, or the judge thereof, that both of these officers are disqualified, or by reason of any bias, prejudice or other cause would not act promptly or impartially.

When the process is delivered to an elisor he must execute and return it in the same manner as the sheriff is required to execute similar process.

§ 31-2219. Compensation for services to state.

When the sheriff or other officer is legally required to perform a service on behalf of the people of this state, which is not chargeable to his county or private person, his account and claim for compensation must be filed with the board of examiners, who shall consider and, if appropriate, approve and submit the same to the Idaho department of correction who shall pay the claim to the treasurer of the county of the sheriff or other officer who performed the service.

§ 31-2220. Incarceration of sheriff on arrest.

If the sheriff, on being arrested by a coroner, or if the sheriff or coroner on being arrested by an elisor, or if another person in an action in which both the sheriff and coroner are plaintiffs upon an order of arrest in a civil action, neglect to give bail or make a deposit of money instead thereof, or if the sheriff be arrested on execution against his body, or on a warrant of attachment, he or they must be confined in a house other than that of the sheriff, or the county jail, in the same manner as the sheriff is required to confine a prisoner in the county jail. The house in which he is thus confined thereupon becomes for that purpose the county jail.

§ 31-2221. Elisor has powers of sheriff.

An elisor appointed to execute process and orders in the cases mentioned in this chapter, is invested with the powers, duties and responsibilities of the sheriff, in the execution of the process, or orders, and in every matter incidental thereto.

§ 31-2222. Termination of sheriff’s powers.

When a new sheriff is elected, and has qualified and given the security required by law, the county recorder must give a certificate of that fact, under his seal of office, upon the service of which on the former sheriff his powers cease, except as otherwise provided in this chapter.

§ 31-2223. Delivery of property to successor.

Within three (3) days after the service of the certificate upon the former sheriff, he must deliver to his successor:

1. The jail of the county, with its appurtenances and the property of the county therein.
2. The prisoners then confined in the county jail.
3. The process, orders and other papers in his custody, authorizing or relating to the confinement of the prisoners.
4. All process and orders for the arrest of a party, and all papers relating to the summoning of a grand or trial jury, which have not been fully executed.
5. All executions, attachments and final process, which have been partially executed, with his return thereon showing to what extent he has executed the same.

§ 31-2224. Delivery of property to successor — Written transfer and receipt.

He must also, at the same time, deliver to the new sheriff a written transfer of the property. The new sheriff must thereupon acknowledge, in writing on a duplicate of the transfer, the receipt of the property.

§ 31-2225. Completion of process.

The new or succeeding sheriff must complete the execution of all writs and process delivered to him by his predecessor in office as partially executed, in like manner and with like effect as he might execute writs or process delivered to him in the first place.

§ 31-2226. Refusal to deliver property.

If the former sheriff refuses or neglects to deliver to his successor the jail, process, papers and prisoners in his charge, the new sheriff may, notwithstanding, take possession of the jail, and of the prisoners confined therein, and the magistrate judge, may, upon application, order the delivery of the process and papers.

§ 31-2227. Enforcement of penal laws — Primary responsibility.

1. Irrespective of police powers vested by statute in state, county and municipal officers, and except where otherwise provided in Idaho Code, it is hereby declared to be the policy of the state of Idaho that the primary duty of enforcing all the penal provisions of any and all statutes of this state, in any court, is vested in the sheriff and prosecuting attorney of each of the several counties. When, in the judgment of such county officers, they need assistance from municipal peace officers within the county, they are authorized and directed to call for such assistance and local officers shall render assistance.
2. When, in the judgment of such county officers, advice and/or assistance is needed which is not available in the county, the sheriff and/or the prosecuting attorney are directed to call upon the Idaho state police for such advice and assistance and the department shall render such cooperative service. Whenever in the opinion of the governor any peace officer of this state refuses to offer assistance when requested to do so, or refuses to perform any duty enjoined upon him by the penal statutes of this state, the governor shall direct the attorney general to commence action under chapter 41, title 19, Idaho Code, to remove such officer from office.
3. When in the judgment of the governor the penal laws of this state are not being enforced as written, in any county, or counties, in this state, he may direct the director of the Idaho state police to act independently of the sheriff and prosecuting attorney in such county, or counties, to execute and enforce such penal laws. In such an instance, the attorney general shall exclusively exercise all duties, rights and responsibilities of the prosecuting attorney.

§ 31-2228. Youth programs fund.

The sheriff of each county is authorized to create a self-perpetuating youth programs fund for use in implementation of prevention and early intervention programs for at-risk youth in the county, including but not limited to: (1) providing mentoring programs, (2) creating safe places and structured activities in nonschool hours, (3) fostering good health, (4) developing effective education opportunities for marketable career skills, and (5) providing an opportunity for youth to give back to their community. Proceeds from the fee imposed pursuant to section 49-418B, Idaho Code, transferred to the county, shall be deposited to the fund. In addition, the sheriff may accept gifts and donations from individuals and private organizations or foundations, or appropriations from public entities. The fund shall be subject to yearly audit authorized by the board of county commissioners.

§ 31-2229. Search and rescue.

1. For the purpose of this section:
   1. “Aerial search” means a response by the Idaho office of emergency management and the Idaho transportation department’s division of aeronautics to a missing or overdue aircraft or airman.
   2. “Rescue” means a response by the sheriff to recover lost, missing, injured, impaired or incapacitated persons in imminent danger of injury or death.
   3. “Search” means a response by the sheriff to locate an overdue, missing or lost person.
2. The sheriff of each county shall:
   1. Be the official responsible for command of all search and rescue operations within the county;
   2. Prepare and keep current a plan to command the search and rescue capabilities and resources available within the county.
3. All aerial search assets shall be under the coordination of the Idaho transportation department’s division of aeronautics. The ground aspects of the search and rescue of lost aircraft and airmen shall be under the supervision of the county sheriff, in coordination with the chief of the Idaho office of emergency management and the administrator of the division of aeronautics.
4. Nothing in subsection (2) of this section shall apply to search and rescue operations within the incorporated limits of any city when the city performs such service.
5. Nothing in subsection (2) of this section shall apply to the rescue of entrapped or injured persons where their location is known to be within a fire district where the fire district performs such service.
6. Nothing contained in subsection (2) of this section shall apply to the removal of entrapped or injured persons where the person’s location is known to a local EMS agency licensed by the state of Idaho.

§ 31-2301. Auditor to draw warrants.

The auditor must draw warrants on the county treasurer in favor of all persons entitled thereto, in payment of all claims and demands chargeable against the county which have been legally examined, allowed and ordered paid by the board of commissioners; also, for all debts and demands against the county when the amounts are fixed by law, and which are not directed to be audited by some other person or tribunal.

§ 31-2302. Requirements of warrants.

All warrants must distinctly specify the liability for which they are drawn, and when it accrued.

§ 31-2303. Settlement of debts to county.

The auditor must examine and settle the accounts of all persons indebted to the county, or holding moneys payable into the county treasury, and must certify the amount to the treasurer, and upon the presentation and filing of the treasurer’s receipt therefor, give to such person a discharge and charge the treasurer with the amount received by him.

§ 31-2304. Accounts with treasurer.

The auditor must keep accounts current with the treasurer, and when any person deposits with the auditor any receipt given by the treasurer for any money paid into the treasury, the auditor must file such receipt and charge the treasurer with the amount thereof.

§ 31-2305. Warrant blanks — Registration.

The auditor shall have prepared, in separate series, warrant blanks for each year. They must be numbered consecutively, and must show the year against the revenue of which they are to be issued. He shall begin the use of a new series of warrants on the first day in October of each year. All warrants issued by the auditor shall be upon the warrant blanks of the series for the year chargeable with the amount for which such warrant is issued, and the number, date and amount of each, and the name of the person to whom payable, and the purpose for which drawn must be stated thereon. All warrants must, at the time they are issued, be registered by the auditor.

§ 31-2306. Joint statement by auditor and treasurer

Publication of summary. [Repealed.]

§ 31-2307. Annual statement of financial condition of county. [Repealed.]

Repealed by S.L. 2014, ch. 133, § 1, effective July 1, 2014. For present comparable provisions, see§§ 31-1611 and 67-450B.