Idaho Code § 31-2501
The assessor’s duties are prescribed in title 63 , relating to revenue.
[(31-2501) R.C., sec. 2079; am. 1913, ch. 128, sec. 1, p. 475; compiled and reen. C.L., sec. 2079; C.S., sec. 3652; I.C.A., sec. 30-2001.]