Idaho law requires that the property within the county be assessed at current market value and must be physically reappraised at least once every five years. The assessor's office analyzes sales price, construction costs, rent and other pertinent data to estimate the correct valuation of the property. All appraisal evaluations are monitored by the State Tax Commission to ensure compliance with state law and all evaluators within the state must follow a continuing education program every two years to remain certified.
The Assessor's Office also is required to keep track of property ownership changes, maps of parcel boundaries, and to plat parcels as they are split from larger parcels. The office must also keep descriptions of building and property characteristics files current as well as keep track of individuals and property eligible for exemptions and other forms or property tax relief.
Another function under the direction of the Assessor's Office is the Motor Vehicle Department. This department reviews and processes titles, registrations and issues license plates for automobiles, trucks, recreation vehicles, mobile homes, motorcycles, boats and other special use vehicles as an agent of the State Department of Transportation.