Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES
Section 35.01.03.218 - ASSESSOR'S PLAT BOOK

Universal Citation: ID Admin Code 35.01.03.218

Current through September 2, 2024

Sections 31-2709, 50-1304, 55-1603, 55-1901, 55-1911, 63-209, 63-210, 63-212, 63-219, 63-307, Idaho Code

01. Plat Maps. The assessor will prepare plat maps for all land.

a. Plat maps may be drafted and maintained either in paper or digital format.

b. Plat maps of townships, sections, aliquot parts, subdivisions, and parcel boundaries completed after July 1, 2013, are updated and maintained in accordance with the "Manual of Surveying Instructions" referenced in Rule 003 of these rules.

c. Parcel numbers and all other desired information are maintained in digital or paper formats. Annotative information is added as necessary and, if plotted by computer, is of appropriate font style and size to be easily readable. The minimum letter height is one point two five (1.25) millimeters.

02. Section Outlines. Are mapped according to:

a. Technical descriptions of Bureau of Land Management, formerly the General Land Office (GLO), surveys, Section 31-2709, Idaho Code;

b. Descriptions on recorded surveys, Sections 55-1901 through 55-1911, Idaho Code;

c. Recorded corner perpetuation records, Sections 55-1603 through 55-1612, Idaho Code;

d. Recorded subdivision plats and assessor's plats, Sections 50-1301 through 50-1330, 63-209, and 63-210(2), Idaho Code;

e. Deeds or contracts with metes and bounds descriptions, Section 31-2709, Idaho Code;

f. Highway, railroad, and other engineering quality route surveys;

g. Relevant court decisions; and

h. Unrecorded data from registered land surveyors, Section 31-2709, Idaho Code.

03. Subdivisions of Sections. Are mapped in accordance with Sections 31-2709 and 63-209, Idaho Code.

04. Map Scales.

a. Non-computer and computer generated maps are scaled using the following standards:
i. One (1) township at one (1) inch = fourteen thousand four hundred (14,400) inches (1,200 feet), 1:14,400;

ii. Four (4) sections at one (1) inch = four thousand eight hundred (4,800) inches (400 feet), 1:4,800; one (1) section at one (1) inch = twenty four hundred (2400) inches (200 feet), 1:2,400; and

iii. One (1) quarter section at one (1) inch = twelve hundred (1,200) inches (100 feet), 1:1,200.

b. Mapping completed using aerial photographs will have the scale recalculated and shown on the map.

c. Plat maps of subdivision, townsite, and metes and bounds parcels are mapped to include the basis of bearing with monuments and their coordinates relative to the "Idaho Coordinate System" as described by Sections 31-2709, 50-1301, 50-1303, and 50-1304, Idaho Code.

d. Drafting of plat titles, subdivision names, and parcel dimensions are drafted on paper or digital form at an appropriate scale. The minimum letter height is one point two five (1.25) millimeters.

05. Property Ownership Records. Demonstrate current ownership records.

a. Ownership notations include the reputed owner of the property, or note that the owner is unknown, or list other persons with interests of record. Ownership may be ascertained from numerous recorded sources as described in Sections 63-212 and 63-307, Idaho Code.

b. Purchasers, agents, guardians, executors, administrators, heirs, and claimants may have their names inserted with the recorded owner's name as described in Sections 63-212 and 63-307, Idaho Code.

Effective July 1, 2024

Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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