Idaho Code § 31-303
Idaho Code § 31-303. Reproduced from the official Idaho Statutes, with a citation summary, verification link, and related provisions.
§ 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.
Source: official Idaho text · Last verified 2026-08-27
At a glance
- Citation: Idaho Statutes § 31-303
- Jurisdiction: Idaho
- Code: Idaho Statutes
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Idaho Statutes. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Idaho attorney.
Common questions
What is the source of Idaho Statutes § 31-303?
The text above is transcribed from the Idaho Statutes, the codified statutes of Idaho. The official publisher link appears under "Verify the text" on this page.
What subject does Idaho Statutes § 31-303 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Idaho Statutes § 31-303 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Idaho source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Idaho law to your facts requires a licensed Idaho attorney who can review the specifics.