IDAPA 35.01.03.219 — UNIFORM PARCEL NUMBERING SYSTEM

Sections 63-209, 63-210, 63-219, Idaho Code
01.
Definitions. The following definitions apply to this rule.
(7-1-24)
a.
Parent parcel is a parcel of land in its original state prior to being segregated. The parcel may be
described by a metes and bounds description, lot and block, aliquot part, or government lot.
(7-1-24)
b.
Child parcel is a parcel of land which has been segregated from the parent parcel. At the time a
parent parcel is segregated into one or more parts, the parcels being segregated from the parent parcel are known as
child parcels. The child parcel may be described by a metes and bounds description, a portion of a lot and block, a
portion of an aliquot part, or a portion of a government lot.
(7-1-24)
02.
Parcel Number Assignment. Each parcel is assigned a parcel number that will appear on the plat
map and on a companion sheet. This assigned parcel number may also be known as the tax parcel number.
(7-1-24)
03.
Parcel Number Upon Property Transfers. As long as the property boundary does not change, the
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Property Tax Administrative Rules
Section 219
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new owner's name is assigned to the same parcel number on the companion sheet. A parcel number that exists at the
time a property is split or combined may be terminated and new child numbers assigned.
(7-1-24)
04.
Property Split by County Line, Section Line, or Tax Code Area Boundary. Properties
contiguous under common ownership but split by county line or tax code area boundary will require separate parcel
numbers. Properties contiguous under common ownership but split by section or township line(s) and entirely located
within the same county and tax code area will not require separate parcel numbers and the lowest section number is
included in the parcel number as explained in Paragraph 219.05.c. of this rule.
(7-1-24)
05.
Rural Land Not Subdivided. Assign parcel numbers to rural land that is not subdivided as
follows:
(7-1-24)
a.
Positions 1, 2, and 3 are the township descriptor minus the "T."
(7-1-24)
b.
Positions 4, 5, and 6 are the range descriptor minus the "R."
(7-1-24)
c.
Positions 7 and 8 are the section number. For properties contiguous under common ownership and
split by section line(s) so that the parcel is located in multiple sections, the lowest section number is used. If the
section number is less than ten (10), the section number is in position 8, preceded by a zero ("0") in position 7.
(7-1-24)
d.
Positions 9, 10, 11, and 12 are the quarter section numbers. To assign the quarter section number,
begin numbering in the northeast quarter (NE1/4) of the northeast quarter (NE1/4) and proceed counterclockwise.
Starting in the NE1/4 of the section the numbers used range from zero to two thousand three hundred ninety-nine
(0000 to 2399). Continuing counterclockwise, beginning in the NE1/4 of the northwest quarter (NW1/4), the numbers
continue from two thousand four hundred to four thousand seven hundred ninety-nine (2400 to 4799), then, starting
in the NE1/4 of the southwest quarter (SW1/4), assign numbers from four thousand eight hundred to seven thousand
one hundred ninety-nine (4800 to 7199), and beginning in the NE1/4 of the southeast quarter (SE1/4), assign quarter
section numbers from seven thousand two hundred to nine thousand nine hundred ninety-nine (7200 to 9999).
(7-1-24)
06.
Urban Land not Subdivided. Assign parcel numbers to urban land that is not subdivided as
follows:
(7-1-24)
a.
Position 1 is the city letter. Each city will have a unique letter.
(7-1-24)
b.
Positions 2, 3, 4, 5, and 6 are the number zero ("0").
(7-1-24)
c.
Positions 7 and 8 are the section number. Number these positions as directed in Paragraph 219.05.c.
of this rule.
(7-1-24)
d.
Positions 9, 10, 11, and 12 are the quarter section number. Number these positions as directed in
Paragraph 219.05.d. of this rule.
(7-1-24)
e.
When a metes and bounds parcel inside city limits is being numbered, positions 9, 10, 11, and 12
locate the parcel to the nearest quarter section.
(7-1-24)
f.
If a government lot is within a section, or an extended government lot is an extension of a section,
the quarter section numbering is assigned as rural land not subdivided. For a government lot within a quarter section,
the assigned number is a number within the sequence of numbers for the quarter section. For an extended section, the
assigned number is within the sequence from the extended quarter section.
(7-1-24)
07.
Subdivided Rural Land. Assign parcel numbers to subdivided rural land as follows:
(7-1-24)
a.
Position 1 is the number zero ("0").
(7-1-24)
b.
Positions 2, 3, 4, and 5 are the subdivision number. The subdivision number will not contain
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 219
Page 17
alphabetic characters. Each subdivision, whether the original townsite or new subdivision, is assigned a four (4) digit
number.
(7-1-24)
c.
Positions 6, 7, and 8 are the block number.
(7-1-24)
d.
Positions 9, 10, and 11 indicate the lot number designated on the subdivision plat or an assigned
number if characters on the subdivision plat are not acceptable as a parcel number.
(7-1-24)
e.
Position 12 is the number zero ("0") if the lot is as originally platted. If a lot has been split once or
combined once, then this becomes the letter "A." If split a second time, the letter becomes a "B," and so on. These
splits or combinations are listed on the companion sheet.
(7-1-24)
08.
Subdivided Urban Land. Assign parcel numbers to subdivided urban land as follows:
(7-1-24)
a.
Position 1 is the city letter. Each city will have a unique letter.
(7-1-24)
b.
Positions 2, 3, 4, and 5 are the subdivision number. The subdivision number will not contain
alphabetic characters. Each subdivision, whether the original townsite or a new subdivision, is assigned a four (4)
digit number.
(7-1-24)
c.
Positions 6, 7, and 8 are the block number.
(7-1-24)
d.
Positions 9, 10, and 11 indicate the lot number designated on the subdivision plat or an assigned
number if characters on the subdivision plat are not acceptable as a parcel number.
(7-1-24)
e.
Position 12 is the number zero ("0") if the lot is as originally platted. If a lot has been split once or
combined once, then this becomes the letter "A." If split a second time, the letter becomes a "B," and so on. These
splits or combinations are listed on the companion sheet.
(7-1-24)
f.
When one (1) whole lot and part of another adjoining lot are under common ownership, one (1)
parcel number may be assigned. That parcel number is written using the whole lot's number and position 12 is a letter.
(7-1-24)
09.
Patented Mines and Patented Mining Claims. Assign parcel numbers to patented mines and
mining claims as follows:
(7-1-24)
a.
Positions 1 and 2 are the number nine ("9").
(7-1-24)
b.
Positions 3 through 8 denote the township and range, as in the land not subdivided format. (7-1-24)
c.
Positions 9 through 12 are a county assigned sequential account number for individual mines.
(7-1-24)
10.
Condominiums. Assign parcel numbers to condominiums as follows:
(7-1-24)
a.
Condominiums in a city will have a letter in position 1 of the parcel number. The letter is unique for
each city. For condominiums not in any city, position 1 is the number zero ("0").
(7-1-24)
b.
Positions 2, 3, 4, and 5 indicate the condominium number and is four (4) digits. To differentiate
between condominiums and subdivisions, numbers 0001 through 8999 are to be used for subdivisions, and numbers
9000 through 9999 for condominiums. Fill positions preceding the number with zeros to occupy all four (4) positions
("0000").
(7-1-24)
c.
Positions 6, 7, and 8 are the block or building number. Position 6 may be a "C" to differentiate
between a typical block or building number and a condominium common area.
(7-1-24)
d.
Positions 9, 10, and 11 are the lot or unit number designated on the condominium plat or an
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
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Property Tax Administrative Rules
Section 220
Page 18
assigned number. An assigned condominium plat number may be used if numbers comply with the parcel numbering
system.
(7-1-24)
e.
Position 12 is the number zero ("0") if the parcel has not been modified since originally platted. If it
has been split once or combined once, then this character becomes an "A." If split a second time, the character
becomes a "B," and so on. These splits or combinations are listed on the companion sheet.
(7-1-24)