Idaho § 31-905 - Recording and filing of decree
Full text of Idaho Idaho Statutes § 31-905 — Recording and filing of decree, with citation guidance and answers to common questions.
§ 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 canceling 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 cancelation or adjustment as finally approved by the court.
[31-905, added 1935 (1st E.S.), ch. 52, sec. 5, p. 137.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 31-905
What does Idaho Statutes § 31-905 cover?
Section 31-905 ("Recording and filing of decree") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 31-905?
A common citation format is "Idaho Statutes § 31-905" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 31-905 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.