Idaho Code § 31-302
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.
[(31-302) 1913, ch. 19, sec. 2, p. 89; reen. C.L. 145:2; C.S., sec. 3757; I.C.A., sec. 30-302.]