Idaho § 63-307 - Ownership identification
Full text of Idaho Idaho Statutes § 63-307 — Ownership identification, with citation guidance and answers to common questions.
§ 63-307. Ownership identification
(1) The assessor shall ascertain the current ownership of land from documents recorded in the county recorder’s office and/or from evidence of ownership furnished to the assessor that is admissible at trial in a civil action. Evidence of ownership admissible in a civil action includes but is not limited to a policy of title insurance or title commitment issued by a duly qualified title insurance company licensed in the state of Idaho.
(2) Whenever any person is the owner of, or has contracted to purchase, either an undivided or defined portion of any real property assessed as a whole, such owner or purchaser, upon producing his deed, contract or other muniment of title to the assessor at any time before the assessor has completed the assessment for that year, may have such assessment changed and corrected accordingly.
(3) No mistake in the name of the owner or failure to designate such owner shall in any manner affect the validity of the assessment or tax lien.
(4) If the ownership of any property is not known, such property must be assessed in the name of "unknown owner."
[63-307, added 1996, ch. 98, sec. 4, p. 329; am. 1997, ch. 215, sec. 1, p. 635; am. 2022, ch. 75, sec. 2, p. 215.]
Frequently Asked Questions About Idaho § 63-307
What does Idaho Statutes § 63-307 cover?
Section 63-307 ("Ownership identification") 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 § 63-307?
A common citation format is "Idaho Statutes § 63-307" (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 § 63-307 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.