31-2102. EX OFFICIO TAX COLLECTOR AND EX OFFICIO PUBLIC ADMINISTRATOR. (1) The county treasurer is ex officio tax collector with duties relating to the collection of tax revenue as prescribed in title 63, Idaho Code.
(2) The county treasurer is ex officio public administrator and as such shall administer the estates of decedents who resided in the county at the time of death as prescribed in chapter 1, title 14, Idaho Code.
History:
[(31-2102) 1913, ch. 128, sec. 1, p. 475; R.C., sec. 2079; compiled and reen. C.L., sec. 1991a; C.S., sec. 3563; I.C.A., sec. 30-1602; am. 1996, ch. 69, sec. 8, p. 215.]
Structure Idaho Code
Title 31 - COUNTIES AND COUNTY LAW
Chapter 21 - COUNTY TREASURER AND TAX COLLECTOR
Section 31-2101 - DUTIES OF COUNTY TREASURER.
Section 31-2102 - EX OFFICIO TAX COLLECTOR AND EX OFFICIO PUBLIC ADMINISTRATOR.
Section 31-2103 - RECEIPT OF MONEY.
Section 31-2104 - TREASURER MUST RECEIPT FOR MONEY.
Section 31-2112 - MONTHLY SETTLEMENTS AND STATEMENTS — ANNUAL SETTLEMENT.
Section 31-2113 - QUARTERLY REPORT.
Section 31-2114 - NEGLECT TO SETTLE OR REPORT.
Section 31-2115 - ACTION AGAINST DEFAULTING PROSECUTING ATTORNEY.
Section 31-2117 - DISPOSAL OF MONEY OR PROPERTY FOUND ON DEAD BODY.
Section 31-2118 - MONEY FOUND ON DEAD BODIES — DEMAND BY LEGAL REPRESENTATIVES.
Section 31-2119 - CUSTODY OF COUNTY MONEY.
Section 31-2120 - SUSPENSION OF TREASURER PENDING ACTION.
Section 31-2121 - DELIVERY OF MONEY AND PAPERS AFTER DEATH.
Section 31-2122 - INSPECTION OF BOOKS.
Section 31-2123 - EXAMINATION OF BOOKS.
Section 31-2125 - INDORSEMENT OF WARRANTS WHEN NOT PAID UPON PRESENTATION.