Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-218
Reproduction of records — Destruction of originals authorized — Admissibility in evidence
# (1)
The state tax commission or any political subdivision of the state of Idaho may retain any document in a different form or medium from that in which it is received, provided that the form or medium in which the document is retained results in a permanent record which may be accurately reproduced during the period for which the document must be retained under any tax law administered or enforced by the state tax commission. The original document, once reproduced, may be disposed of or destroyed.
# (2)
A document retained in any form or medium permitted under this section shall be deemed to be an original public record for all purposes. A reproduction or copy of such a document, certified by a state officer, shall be deemed to be a transcript or certified copy of the original, and shall be admissible in any court or administrative hearing.
Amendment history
63-218 added 1996, ch. 98, sec. 3, p. 326; am. 2008, ch. 5, sec. 1, p. 6.
Source: view the official text
In this chapter (22 sections)
- 63-201 · Definitions
- 63-202 · Official records
- 63-203 · All property subject to property taxation
- 63-204 · Classes of property
- 63-205 · Assessment — Market value for assessment purposes
- 63-205A · Assessment — Market Value for Assessment Purposes of Section…
- 63-205C · valuation of agricultural land
- 63-206 · Lien of property taxes
- 63-207 · Assessment of property
- 63-208 · Rules pertaining to market value — Duty of assessors
- 63-209 · Assessor’s plat record
- 63-210 · Tax numbers for metes and bounds descriptions
- 63-211 · Abstract of state lands
- 63-212 · Estates — Claimants — Agents — Undivided interest
- 63-213 · Double assessing prohibited
- 63-214 · Description of property
- 63-215 · Legal description and map of boundaries to be recorded and…
- 63-216 · No state property tax when sales tax is in force
- 63-217 · Filing of material by mail or private delivery services
- 63-218 · Reproduction of records — Destruction of originals authorized…
- 63-219 · Uniform property rolls and related documents
- 63-220 · Tax extensions as disaster relief