Idaho constitution
Article XVIII
Section 6

The legislature by general and uniform
laws shall, commencing with the general election in 1970, provide for the election
biennially, in each of the several counties of the state, of county commissioners and
a coroner and for the election of a sheriff and a county assessor and, a county
treasurer, who is ex officio public administrator, every four years in each of the
several counties of the state. All taxes shall be collected by the officer or officers
designated by law. The clerk of the district court shall be ex officio auditor and
recorder. No other county offices shall be established, but the legislature by general
and uniform laws shall provide for such township, precinct and municipal officers as
public convenience may require, and shall prescribe their duties, and fix their terms
of office. The legislature shall provide for the strict accountability of county,
township, precinct and municipal officers for all fees which may be collected by
them, and for all public and municipal moneys which may be paid to them, or
officially come into their possession. The county commissioners may employ
counsel when necessary. The sheriff, county assessor, county treasurer, and ex officio
tax collector, auditor and recorder and clerk of the district court shall be
empowered by the county commissioners to appoint such deputies and clerical
assistants as the business of their office may require, said deputies and clerical
assistants to receive such compensation as may be fixed by the county
commissioners.