reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 10 - DISSOLUTION › Section 30-30-1003 - ARTICLES OF DISSOLUTION.

30-30-1003. ARTICLES OF DISSOLUTION. (1) At any time after dissolution is authorized, the corporation may dissolve by delivering to the secretary of state articles of dissolution setting forth:
(a) The name of the corporation;
(b) The date dissolution was authorized;
(c) A statement that dissolution was approved by a sufficient vote of the board;
(d) If approval of members was not required, a statement to that effect and a statement that dissolution was approved by a sufficient vote of the board of directors or incorporators;
(e) If approval by members was required:
(i) The designation, number of memberships outstanding, number of votes entitled to be cast by each class entitled to vote separately on dissolution, and number of votes of each class indisputably voting on dissolution; and
(ii) Either the total number of votes cast for and against dissolution by each class entitled to vote separately on dissolution or the total number of undisputed votes cast for dissolution by each class and a statement that the number cast for dissolution by each class was sufficient for approval by that class; and
(f) If approval of dissolution by some person or persons other than the members, the board or the incorporators is required pursuant to section 30-30-1002(1)(c), Idaho Code, a statement that the approval was obtained.
(2) A corporation is dissolved upon the effective date of its articles of dissolution.
History:
[30-30-1003, added 2015, ch. 243, sec. 83, p. 1001.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 10 - DISSOLUTION › Section 30-30-1004 - EFFECT OF DISSOLUTION.

30-30-1004. EFFECT OF DISSOLUTION. (1) A dissolved corporation continues its corporate existence but may not carry on any activities except those appropriate to wind up and liquidate its affairs, including:
(a) Preserving and protecting its assets and minimizing its liabilities;
(b) Discharging or making provision for discharging its liabilities and obligations;
(c) Disposing of its properties that will not be distributed in kind;
(d) Returning, transferring or conveying assets held by the corporation upon a condition requiring return, transfer or conveyance, which condition occurs by reason of the dissolution, in accordance with such condition;
(e) Transferring, subject to any contractual or legal requirements, its assets as provided in or authorized by its articles of incorporation or bylaws;
(f) If no provision has been made in its articles or bylaws for distribution of assets on dissolution, it may transfer, subject to any contractual or legal requirement, its assets:
(i) To one (1) or more persons described in section 501(c)(3) of the Internal Revenue Code; or
(ii) To its members or, if it has no members, to those persons whom the corporation holds itself out as benefiting or serving; and
(g) Doing every other act necessary to wind up and liquidate its assets and affairs.
(2) Dissolution of a corporation does not:
(a) Transfer title to the corporation’s property;
(b) Subject its directors or officers to standards of conduct different from those prescribed in sections 30-30-618 and 30-30-623, Idaho Code;
(c) Change quorum or voting requirements for its board or members; change provisions for selection, resignation or removal of its directors or officers or both; or change provisions for amending its bylaws;
(d) Prevent commencement of a proceeding by or against the corporation in its corporate name;
(e) Abate or suspend a proceeding pending by or against the corporation on the effective date of dissolution; or
(f) Terminate the authority of the registered agent.
History:
[30-30-1004, added 2015, ch. 243, sec. 83, p. 1002.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 10 - DISSOLUTION › Section 30-30-1005 - KNOWN CLAIMS AGAINST DISSOLVED CORPORATION.

30-30-1005. KNOWN CLAIMS AGAINST DISSOLVED CORPORATION. (1) The directors of a dissolved corporation may dispose of the known claims against it by following the procedure described in this section.
(2) The directors of a dissolved corporation shall notify its known claimants in writing of the dissolution at any time after its effective date. The written notice must:
(a) Describe information that must be included in a claim;
(b) Provide a mailing address where a claim may be sent;
(c) State the deadline, which may not be fewer than one hundred twenty (120) days from the effective date of the written notice, by which the dissolved corporation must receive the claim; and
(d) State that the claim will be barred if not received by the deadline.
(3) A claim against the dissolved corporation is barred:
(a) If a claimant who was given written notice under subsection (2) of this section does not deliver the claim to the dissolved corporation by the deadline; or
(b) If a claimant whose claim was rejected by the dissolved corporation does not commence a proceeding to enforce the claim within ninety (90) days from the effective date of the rejection notice.
(4) For purposes of this section, "claim" does not include a contingent liability or a claim based on an event occurring after the effective date of dissolution.
History:
[30-30-1005, added 2015, ch. 243, sec. 83, p. 1002.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 10 - DISSOLUTION › Section 30-30-1006 - UNKNOWN CLAIMS AGAINST DISSOLVED CORPORATION.

30-30-1006. UNKNOWN CLAIMS AGAINST DISSOLVED CORPORATION. (1) The directors of a dissolved corporation may also publish notice of its dissolution and request that persons with claims against the corporation present them in accordance with the notice.
(2) The notice must:
(a) Be published one (1) time in a newspaper of general circulation in the county where the dissolved corporation’s principal office is or was located, or, if none in this state, in Ada county;
(b) Describe the information that must be included in a claim and provide a mailing address where the claim may be sent; and
(c) State that a claim against the corporation will be barred unless a proceeding to enforce the claim is commenced within five (5) years after publication of the notice.
(3) If the directors of a dissolved corporation publish a newspaper notice in accordance with subsection (2) of this section, the claim of each of the following claimants is barred unless the claimant commences a proceeding to enforce the claim against the dissolved corporation within five (5) years after the publication date of the newspaper notice:
(a) A claimant who did not receive written notice under section 30-30-1005, Idaho Code;
(b) A claimant whose claim was timely sent to the dissolved corporation but not acted on; and
(c) A claimant whose claim is contingent or based on an event occurring after the effective date of dissolution.
(4) A claim may be enforced under this section:
(a) Against the dissolved corporation to the extent of its undistributed assets; or
(b) If the assets have been distributed in liquidation, against any person, other than a creditor of the corporation, to whom the corporation distributed its property to the extent of the distributee’s pro rata share of the claim or the corporate assets distributed to such person in liquidation, whichever is less, but the distributee’s total liability for all claims under this section may not exceed the total amount of assets distributed to the distributee.
History:
[30-30-1006, added 2015, ch. 243, sec. 83, p. 1003.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 11 - RECORDS AND REPORTS › Section 30-30-1101 - CORPORATE RECORDS.

30-30-1101. CORPORATE RECORDS. (1) A corporation shall keep as permanent records minutes of all meetings of its members and board of directors, a record of all actions taken by the members or directors without a meeting, and a record of all actions taken by committees of the board of directors as authorized in section 30-30-617(4), Idaho Code.
(2) A corporation shall maintain appropriate accounting records.
(3) A corporation shall maintain a record of its members in a form that permits preparation of a list of the name and address of all members, in alphabetical order by class, showing the number of votes each member is entitled to cast.
(4) A corporation shall maintain its records in written form or in another form capable of conversion into written form within a reasonable time.
(5) A corporation shall keep a copy of the following records at its principal office:
(a) Its articles or restated articles of incorporation and all amendments to them currently in effect;
(b) Its bylaws or restated bylaws and all amendments to them currently in effect;
(c) Resolutions adopted by its board of directors relating to the characteristics, qualifications, rights, limitations and obligations of members or any class or category of members;
(d) The minutes of all meetings of members and records of all actions approved by the members for the past three (3) years;
(e) All written communications to members generally within the past seven (7) years, including the financial statements furnished for the past seven (7) years under section 30-30-1105, Idaho Code;
(f) A list of the names and business or home addresses of its current directors and officers; and
(g) Its most recent annual report delivered to the secretary of state under section 30-21-213, Idaho Code.
History:
[30-30-1101, added 2015, ch. 243, sec. 84, p. 1004.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 11 - RECORDS AND REPORTS › Section 30-30-1102 - INSPECTION OF RECORDS BY MEMBERS.

30-30-1102. INSPECTION OF RECORDS BY MEMBERS. (1) Subject to subsection (5) of this section and section 30-30-1103(3), Idaho Code, a member is entitled to inspect and copy, at a reasonable time and location specified by the corporation, any of the records of the corporation described in section 30-30-1101(5), Idaho Code, if the member gives the corporation written notice or a written demand at least fifteen (15) business days before the date on which the member wishes to inspect and copy.
(2) Subject to paragraph (c) of this subsection, a member is entitled to inspect and copy, at a reasonable time and reasonable location specified by the corporation, any of the following records of the corporation if the member meets the requirements of subsection (3) of this section and gives the corporation written notice at least fifteen (15) business days before the date on which the member wishes to inspect and copy:
(a) Excerpts from any records required to be maintained under section 30-30-1101(1), Idaho Code, to the extent not subject to inspection under subsection (1) of this section;
(b) Accounting records of the corporation; and
(c) Subject to section 30-30-1104, Idaho Code, the membership list.
(3) A member may inspect and copy the records identified in subsection (2) of this section only if:
(a) The member’s demand is made in good faith and for a proper purpose reasonably related to the member’s interest as a member of the corporation;
(b) The member describes with reasonable particularity the purpose and the records the member desires to inspect;
(c) The records are directly connected with this purpose; and
(d) The board of directors shall determine whether a member’s request is for a proper purpose.
(4) The provisions of this section do not affect:
(a) The right of a member to inspect records under section 30-30-509, Idaho Code, or, if the member is in litigation with the corporation, to the same extent as any other litigant; or
(b) The board of directors may restrict or deny inspection of personnel and employment records and confidential attorney-client communications if it determines that such restriction or denial of access to said records or information is in the best interests of the corporation.
(5) The articles or bylaws of a religious corporation may limit or abolish the right of a member under this section to inspect and copy any corporate record.
History:
[30-30-1102, added 2015, ch. 243, sec. 84, p. 1004.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 11 - RECORDS AND REPORTS › Section 30-30-1103 - SCOPE OF INSPECTION RIGHTS.

30-30-1103. SCOPE OF INSPECTION RIGHTS. (1) A member’s agent or attorney has the same inspection and copying rights as the member the agent or attorney represents.
(2) The right to copy records under section 30-30-1102, Idaho Code, includes, if reasonable, the right to receive copies made by photographic, xerographic, or other means.
(3) The corporation may impose a reasonable charge, covering the costs of labor and material, for copies of any documents provided to the member. The charge may not exceed the estimated cost of production or reproduction of the records.
(4) The corporation may comply with a member’s demand to inspect the record of members under section 30-30-1102(2)(c), Idaho Code, by providing the member with a list of its members that was compiled no earlier than the date of the member’s demand.
History:
[30-30-1103, added 2015, ch. 243, sec. 84, p. 1005.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 11 - RECORDS AND REPORTS › Section 30-30-1104 - LIMITATIONS ON USE OF MEMBERSHIP LIST.

30-30-1104. LIMITATIONS ON USE OF MEMBERSHIP LIST. Without consent of the board, a membership list or any part thereof may not be obtained or used by any person for any purpose unrelated to a member’s interest as a member. Without limiting the generality of the foregoing and without the consent of the board, a membership list or any part thereof may not be:
(1) Used to solicit money or property unless such money or property will be used solely to solicit the votes of the members in an election to be held by the corporation;
(2) Used for any commercial purpose; or
(3) Sold to or purchased by any person.
History:
[30-30-1104, added 2015, ch. 243, sec. 84, p. 1005.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 11 - RECORDS AND REPORTS › Section 30-30-1105 - FINANCIAL STATEMENTS FOR MEMBERS.

30-30-1105. FINANCIAL STATEMENTS FOR MEMBERS. (1) Except as provided in the articles or bylaws of a religious corporation, a corporation upon written demand from a member shall furnish that member its latest annual financial statements, which may be consolidated or combined statements of the corporation and one (1) or more of its subsidiaries or affiliates, as appropriate, that include a balance sheet as of the end of the fiscal year and statement of operations for that year. If financial statements are prepared for the corporation on the basis of generally accepted accounting principles, the annual financial statements must also be prepared on that basis.
(2) If annual financial statements are reported upon by a public accountant, the accountant’s report must accompany them. If not, the statements must be accompanied by the statement of the president or the person responsible for the corporation’s financial accounting records:
(a) Stating the president’s or other person’s reasonable belief as to whether the statements were prepared on the basis of generally accepted accounting principles and, if not, describing the basis of preparation; and
(b) Describing any respects in which the statements were not prepared on a basis of accounting consistent with the statements prepared for the preceding year.
History:
[30-30-1105, added 2015, ch. 243, sec. 84, p. 1005.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 11 - RECORDS AND REPORTS › Section 30-30-1106 - REPORT OF INDEMNIFICATION TO MEMBERS.

30-30-1106. REPORT OF INDEMNIFICATION TO MEMBERS. If a corporation indemnifies or advances expenses to a director under section 30-30-626, Idaho Code, in connection with a proceeding by or in the right of the corporation, the corporation shall report the indemnification or advance in writing to the members with or before the notice of the next meeting of members.
History:
[30-30-1106, added 2015, ch. 243, sec. 84, p. 1006.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 12 - TRANSITION PROVISIONS › Section 30-30-1201 - APPLICATION TO EXISTING DOMESTIC NONPROFIT CORPORATIONS.

30-30-1201. APPLICATION TO EXISTING DOMESTIC NONPROFIT CORPORATIONS. This chapter applies to all domestic nonprofit corporations in existence on July 1, 2015, that were incorporated under the laws of this state.
History:
[30-30-1201, added 2015, ch. 243, sec. 85, p. 1006; am. 2015, ch. 337, sec. 1, p. 1269.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 12 - TRANSITION PROVISIONS › Section 30-30-1202 - APPLICATION TO QUALIFIED FOREIGN NONPROFIT CORPORATION.

30-30-1202. APPLICATION TO QUALIFIED FOREIGN NONPROFIT CORPORATION. A foreign nonprofit corporation authorized to transact business in this state on July 1, 2015, is subject to this chapter but is not required to obtain a new certificate of authority to transact business under this chapter.
History:
[30-30-1202, added 2015, ch. 243, sec. 85, p. 1006; am. 2015, ch. 337, sec. 2, p. 1269.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 12 - TRANSITION PROVISIONS › Section 30-30-1203 - APPLICATION TO CANAL COMPANIES AND CAREY ACT COMPANIES.

30-30-1203. APPLICATION TO CANAL COMPANIES AND CAREY ACT COMPANIES. Should any provision of this chapter, as it pertains to canal companies or Carey act companies, conflict with the provisions of title 42, Idaho Code, the provisions of title 42, Idaho Code, shall prevail.
History:
[30-30-1203, added 2015, ch. 243, sec. 85, p. 1006.]
2023 Idaho Code › Title 30 - CORPORATIONS › Chapter 30 - IDAHO NONPROFIT CORPORATION ACT › Part 12 - TRANSITION PROVISIONS › Section 30-30-1204 - SAVING PROVISIONS.

30-30-1204. SAVING PROVISIONS. (1) Except as provided in subsection (2) of this section, the repeal of a statute by this chapter does not affect:
(a) The operation of the statute or any action taken under it before its repeal;
(b) Any ratification, right, remedy, privilege, obligation or liability acquired, accrued or incurred under the statute before its repeal;
(c) Any violation of the statute or any penalty, forfeiture or punishment incurred because of the violation, before its repeal;
(d) Any proceeding, reorganization or dissolution commenced under the statute before its repeal, and the proceeding, reorganization, or dissolution may be completed in accordance with the statute as if it had not been repealed; or
(e) Any meeting of members or directors or action by written consent noticed or any action taken before its repeal as a result of a meeting of members or directors or action by written consent.
(2) If a penalty or punishment imposed for violation of a statute repealed by this chapter is reduced by this chapter, the penalty or punishment if not already imposed shall be imposed in accordance with this chapter.
(3) Except as specifically provided in this chapter, this chapter shall not affect the provisions of other statutes applicable to any form of nonprofit corporation.
History:
[30-30-1204, added 2015, ch. 243, sec. 85, p. 1006.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-101 - STATE DIVIDED INTO COUNTIES.

31-101. STATE DIVIDED INTO COUNTIES. The state is divided into the several counties in this chapter named and described. The county seats are located at the cities or villages named after the respective county descriptions.
History:
[(31-101) R.C., sec. 23; compiled and reen. C.L. 3:1; C.S., sec. 5; I.C.A., sec. 30-101.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-102 - DEFINITION OF DESCRIPTIVE TERMS.

31-102. DEFINITION OF DESCRIPTIVE TERMS. The words, "range," "township" and "section" as employed in this chapter refer to the Boise meridian and base line of the United States survey, except in such cases as the word "range" obviously refers to a range of mountains. In the description of courses the words, "north," "south," "east" and "west" refer to true courses.
History:
[(31-102) Compiled and reen. C.L. 3:2; C.S., sec. 6; I.C.A., sec. 30-102.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-103 - ADA COUNTY.

31-103. ADA COUNTY. Ada county is described as follows: beginning at a point in the center of the channel of the Boise river where the section line between sections fifteen (15) and sixteen (16), township three (3) north, range four (4) east, crosses said Boise river;
Northern boundary. Thence down the center of the channel of the Boise river to a point opposite the mouth of More’s creek. Thence in a straight line north forty-four (44) degrees and thirty-eight (38) minutes west until the said line intersects the north line of township five (5) north (12 Ter. Sess. 67); thence west to the northwest corner of township five (5) north, range one (1) west;
Western boundary. Thence south to the northwest corner of township three (3) north, range one (1) west; thence east to the northwest corner of section four (4), township three (3) north, range one (1) west; thence south to the southeast corner of section thirty-two (32), township two (2) north, range one (1) west; thence west to the northwest corner of township one (1) north, range one (1) west; thence south to the point in the middle of the channel of Snake river, where the line between township one (1) south, range one (1) west, and township one (1) south [, range two (2) west, crosses the said river];
Southern boundary. Thence southeasterly up the center of the channel of the said Snake river to a point where the section line between sections thirty-three (33) and thirty-four (34), township five (5) south, range four (4) east crosses the said Snake river;
Eastern boundary. Beginning at a point in the center of the channel of the Snake river where the section line between sections thirty-three (33) and thirty-four (34), township five (5) south, range four (4) east, Boise meridian, crosses said Snake river; thence extending in a northerly direction along the north and south center line of townships five (5), four (4), three (3), two (2) and one (1) south, range four (4) east, Boise meridian, to the base line and thence in a northerly direction along the north and south center line of townships one (1), two (2) and three (3) north, range four (4) east, Boise meridian, to a point in the center of the channel of the Boise river where the section line between sections fifteen (15) and sixteen (16), township three (3) north, range four (4) east, Boise meridian, crosses said Boise river, the point of beginning.
County seat–Boise City.
History:
[(31-103) R.C., sec. 23a; compiled and reen. C.L. 3:3; C.S., sec. 7; am. 1923, ch. 136, sec. 2, p. 200: I.C.A., sec. 30-103.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-104 - ADAMS COUNTY.

31-104. ADAMS COUNTY. Adams county is described as follows: beginning at a point on the boundary line between the states of Idaho and Oregon, the same being the middle of the center channel of Snake river, three thousand nine hundred sixty (3,960) feet in a southwesterly direction from the mouth of Wildhorse river;
Southern boundary. Then in an easterly direction fifteen and one-half (15 1/2) miles to a point one-half mile east of the west quarter corner, section six (6), township seventeen (17) north, range two (2) west; thence south about twelve (12) miles to the intersection of said line with Cow creek; thence southeast down the center line of Cow creek to its confluence with the Weiser river; thence south across the Weiser river to a point five hundred (500) feet east of the north quarter corner of section twenty-nine (29), township fifteen (15) north, range two (2) west; thence east about three and three-quarters (3 3/4) miles to a point one thousand three hundred twenty (1,320) feet east of the northwest corner of section twenty-five (25), said township and range; thence south eight and one-half (8 1/2) miles to a point one thousand three hundred twenty (1,320) feet east of the west quarter corner of section one (1), township thirteen (13) north, range two (2) west; thence in a southeasterly direction six and one-half (6 1/2) miles to a point one thousand three hundred twenty (1,320) feet south and one thousand three hundred twenty (1,320) feet east of the west quarter corner of section twenty-four (24), township thirteen (13) north, range one (1) west; thence east (1911, ch. 31, section 2, pp. 67, 68) to the summit dividing the waters of the Payette and Weiser rivers;
Eastern boundary. Thence along said divide in a northerly direction to a point on said divide known as Big Rock Flat, where the waters flow into the Little Salmon; thence in a northeasterly direction on a low divide separating the waters of the Little Salmon and Payette rivers to a point east of the northern point of Little Salmon Meadows;
Northern boundary. Thence west to the Little Salmon river; thence down the Little Salmon river to a point east of the point where the section line between sections six (6) and seven (7), township twenty-two (22) north, range one (1) east, intersects said meridian; thence west to the middle of the main channel of Snake river (R.C., section 23w), the same being the boundary line between the states of Idaho and Oregon;
Western boundary. Thence in a southerly direction following said boundary line between said states of Idaho and Oregon, to the point of beginning (1911, ch. 31, section 2, p. 68).
County seat–Council.
History:
[(31-104) Compiled and reen. C.L. 3:4; C.S., sec. 8; I.C.A., sec. 30-104.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-106 - BEAR LAKE COUNTY.

31-106. BEAR LAKE COUNTY. Bear Lake county is described as follows: beginning at the twenty-third (23d) mile post on the boundary line between Utah and Idaho;
Western boundary. Thence northerly along the summit of the range of mountains between Cache valley and Bear Lake valley to the corner of townships nine (9) and ten (10) south, range forty-one (41) east;
Northern boundary. Thence east twelve (12) miles; thence north to the summit of the divide between the waters of Bear river and the waters of Blackfoot river; thence easterly along said last named summit to the line between Wyoming and Idaho;
Eastern boundary. Thence south on said last named line to the southeast corner of Idaho;
Southern boundary. Thence west to the place of beginning.
County seat–Paris.
History:
[(31-106) Compiled and reen. C.L. 3:6; C.S., sec. 10; I.C.A., sec. 30-106.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-110 - BOISE COUNTY.

31-110. BOISE COUNTY. Boise county is described as follows: beginning at the confluence of Mores creek with the Boise river, at the center of the channel of Boise river;
Western boundary. Thence north forty-four (44) degrees and thirty-eight (38) minutes west (R.C., section 23f), until the said line intersects the north line of township five (5) north; thence east along the north boundary of township five (5) north to the northeast corner of township five (5) north, range one (1) east; thence north twenty-four (24) miles to the northeast corner of township nine (9) north, range one (1) east;
Northern boundary. Thence east (1915, ch. 165, section 2, p. 363) along the second (2) standard parallel north, to the center of the North Fork of the Payette river; thence northerly along the river to the intersection with the line between townships ten (10) and eleven (11) north; thence east to the ridge dividing the waters of the Salmon and Payette rivers (1917, ch. 99, section 2, p. 361); thence in an easterly direction along the divide which separates the waters of the Payette river and its tributaries from the waters of Salmon river and its tributaries (Special and Local Laws, 120), to the head of the Middle Fork of Salmon river;
Eastern boundary. Thence southerly along the divide which separates the water flowing into the South Payette river and Bear Valley creek from that flowing into the main Salmon river and Cape Horn creek to the summit of the Sawtooth mountains; thence southerly along the summit of the Sawtooth mountains (15 Ter. Ses. 26) to the headwaters of the North Fork of Boise river;
Southern boundary. Thence down the center of the channel of the North Fork of Boise river and the main Boise river to the place of beginning (3 Ter. Ses. 214).
County seat–Idaho City.
History:
[(31-110) Compiled and reen. C.L. 3:10; C.S., sec. 14; I.C.A., sec. 30-110; am. 2004, ch. 246, sec. 1, p. 712.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-111 - BONNER COUNTY.

31-111. BONNER COUNTY. Bonner county is described as follows: beginning at a point where the township line between townships fifty-three (53) and fifty-four (54) north intersects the boundary line between the state of Idaho and the state of Washington;
Southern boundary. Thence east on said township line between townships fifty-three (53) and fifty-four (54) north, to the northeast corner of township fifty-three (53) north, range three (3) west; thence north on the range line between sections thirty-six (36) and thirty-one (31), to the northeast corner of section thirty-six (36), township fifty-four (54) north, range three (3) west; thence east six (6) miles to the northeast corner of section thirty-six (36), township fifty-four (54) north, range two (2) west; thence south along the range line between ranges one (1) and two (2) west, to the southwest corner of township fifty-three (53) north, range one (1) west; thence east on the township line between townships fifty-two (52) and fifty-three (53) north, to the present county line between Kootenai and Shoshone counties; thence north along the west boundary line of Shoshone county to the northwest corner thereof; thence in an easterly direction along the summit of the Coeur d’Alene range of mountains to the west line of the state of Montana;
Eastern boundary. Thence north along the boundary line between the state of Idaho and the state of Montana (R.C., section 23g) to a point where the south line of township sixty (60) north of range three (3) east intersects the boundary line between the state of Idaho and the state of Montana;
Northern boundary. Thence west along said south line of township sixty (60) through ranges three (3), two (2), and one (1) east, and ranges one (1), two (2), and three (3) west, to the southwest corner of township sixty (60) north, range three (3) west; thence north along the range line between ranges three (3) and four (4) west, to the point where the north line of township sixty-three (63) north, intersects the range line between ranges three (3) and four (4) west; thence west along the said north line of township sixty-three (63) north, ranges four (4) and five (5) west, to a point on the state line between the states of Idaho and Washington where the same is intersected by the said north line of township sixty-three (63) north, range five (5) west (1915, ch. 7, section 2, p. 21);
Western boundary. Thence south along the boundary line between the state of Idaho and the state of Washington to the place of beginning (R.C., section 23g).
County seat–Sandpoint.
History:
[(31-111) Compiled and reen. C.L. 3:11; C.S., sec. 15; I.C.A., sec. 30-111.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-112 - BONNEVILLE COUNTY.

31-112. BONNEVILLE COUNTY. Bonneville county is described as follows: beginning at the northeast corner of Bannock county;
Southern boundary. Thence west along the north line of Bannock county to the southwest corner of township four (4) south, range forty-two (42) east; thence north along the range line between ranges forty-one (41) and forty-two (42) east, to the southeast corner of township one (1) south, range forty-one (41) east; thence west along the township line between township one (1) and township two (2) south, to the southwest corner of township one (1) south, range forty (40) east; thence north along the range line to the base line; thence west along the base line to the southwest corner of township one (1) north, range thirty-eight (38) east; thence north along the range line to the northeast corner of section twenty-four (24), township one (1) north, range thirty-seven (37) east; thence west along section lines to the southwest corner of section fifteen (15), township one (1) north, range thirty-seven (37) east; thence north along the section line to the northwest corner of said section fifteen (15), township one (1) north, range thirty-seven (37) east; thence west, following the section lines to the range line between ranges thirty-three (33) and thirty-four (34) east;
Western boundary. Thence north (1911, ch. 5, section 2, pp. 8, 9) to the line between townships three (3) and four (4) north;
Northern boundary. Thence east along the said township line between townships three (3) and four (4) north (1893, p. 94), to a point where the said line bisects the top or comb of the Big Hole mountain range; thence following along the top or comb of the said mountains in a southeasterly direction (R.C., section 23l) to the west line of the state of Wyoming;
Eastern boundary. Thence south along the west line of the state of Wyoming to the point of beginning (1911, ch. 5, section 2, p. 9).
County seat–Idaho Falls.
History:
[(31-112) Compiled and reen. C.L. 3:12; C.S., sec. 16; I.C.A., sec. 30-112.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-113 - BOUNDARY COUNTY.

31-113. BOUNDARY COUNTY. Boundary county is described as follows: beginning at a point on the state line between the states of Idaho and Washington where the same is intersected by the north line of township sixty-three (63) north, range five (5) west;
Southern boundary. Thence east along the said north line of township sixty-three (63) north, ranges five (5) and four (4) west, to the range line between ranges three (3) and four (4) west; thence south along said range line to the southwest corner of township sixty (60) north, range three (3) west; thence east along said south line of township sixty (60) through ranges three (3), two (2) and one (1) west, and ranges one (1), two (2) and three (3) east, to the state line between the state of Idaho and Montana;
Eastern boundary. Thence north along said state line to the international boundary line between the United States and the Dominion of Canada;
Northern boundary. Thence west along said international boundary to its junction with the state line between the states of Idaho and Washington;
Western boundary. Thence south along said state line to the point of beginning.
County seat–Bonners Ferry.
History:
[(31-113) Compiled and reen. C.L. 3:13; C.S., sec. 17; I.C.A., sec. 30-113.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-117 - CARIBOU COUNTY.

31-117. CARIBOU COUNTY. Caribou county is described as follows: commencing at the northwest corner of township five (5) south, range thirty-nine (39) east of Boise meridian;
Northern boundary. Thence east along the township line between townships four (4) and five (5) south, Boise meridian, to the northeast corner of township five (5) south, range forty-six (46) east, Boise meridian, or to the Wyoming and Idaho state line;
Eastern boundary. Thence south along the Idaho and Wyoming state line to the corner of Bear Lake and Bannock counties;
Southern boundary. Thence in a westerly direction along the line between Bear Lake and Bannock counties to the southwest corner of township nine (9) south, range forty-two (42) east, Boise meridian; thence west along township line between nine (9) and ten (10) south, range forty-one (41) east, to the southwest corner of section thirty-two (32), township nine (9) south, range forty-one (41) east, Boise meridian;
Western boundary. Thence north three (3) miles along section line to the northwest corner of section twenty (20), township nine (9) south, range forty-one (41) east, thence west one (1) mile to the southwest corner of section eighteen (18), township nine (9) south, range forty-one (41) east; thence north nine (9) miles to the northwest corner of section six (6), township eight (8) south, range forty-one (41) east, thence west four (4) miles to the southwest corner of section thirty-three (33), township seven (7) south, range forty (40) east; thence north six (6) miles more or less to the northwest corner of section four (4), township seven (7) south, range forty (40) east; thence west along the line of first standard parallel one and one-half (1 1/2) miles to the southwest corner of section thirty-one (31), township six (6) south, range forty (40) east; thence north six (6) miles to the northwest corner of township six (6) south, range forty (40) east; thence west six (6) miles to the southwest corner of township five (5) south, range thirty-nine (39) east; thence north six (6) miles to place of beginning.
County seat–Soda Springs.
History:
[(31-117) 1919, ch. 5, secs. 2, 5, p. 23; C.S., sec. 21; I.C.A., sec. 30-117.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-118 - CASSIA COUNTY.

31-118. CASSIA COUNTY. Cassia county is described as follows: beginning with the intersection of the middle of the channel of Snake river with the north and south center line of section twenty-eight (28), township ten (10) south, range twenty-one (21) east;
Western boundary. Thence south on the said center line of said section twenty-eight (28), to the point of intersection of the north line of the right of way of the Minidoka & Southwestern Railroad Company, which point is one hundred (100) feet distant at right angles from the center of the main track of the line of road of said railroad company as the same is now located; thence in a southwesterly direction along the north line of said railroad right of way to a point where said line intersects the south line of the canal right of way of the Twin Falls Land & Water Company, which point of intersection is one hundred (100) feet distant at right angles from the center line of the main canal of the said Twin Falls Land & Water Company; thence south to the south line of section thirty-six (36), township ten (10) south, range twenty (20) east; thence west to the southwest corner of said section thirty-six (36); thence south on the section lines to the south line of township eleven (11) south, thence west to the southeast corner of township eleven (11) south, range eighteen (18) east; thence south on the range lines to the south line of the state of Idaho (1907, p. 40);
Southern boundary. Thence east along the south boundary line of the state of Idaho to the intersection of the same with the one hundred thirteenth (113th) meridian west from Greenwich;
Eastern boundary. Thence north along the said meridian to the intersection of the same with the (R.C., section 23i) southern line of township twelve (12) south; thence west upon and along the southern line of said township twelve (12), to the southwest corner of township twelve (12) south, range thirty (30) east; thence north upon the range line between ranges twenty-nine (29) and thirty (30) east, to the southwest corner of township nine (9) south, range thirty (30) east;
Northern boundary. Thence west along and upon the south line of township nine (9) south, to the southwest corner of section thirty-four (34), township nine (9) south, range twenty-eight (28) east; thence north upon and along the line between sections thirty-three (33) and thirty-four (34), township nine (9) south, range twenty-eight (28) east, and an extension thereof to the point where said line so extended intersects the center of the main channel of Snake river (1913, ch. 6, section 2, p. 32); thence down the said river in a southwesterly direction to the point of beginning (R.C., section 23i).
County seat– Burley.
History:
[(31-118) Compiled and reen. C.L. 3:17; C.S., sec. 22; I.C.A., sec. 30-118; am. 1989, ch. 9, sec. 1, p. 10.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-120 - CLEARWATER COUNTY.

31-120. CLEARWATER COUNTY. Clearwater county is described as follows: beginning at the mouth of Lolo creek;
Southern boundary. Thence in a northeasterly direction up the middle of the channel to the head of said Lolo creek; thence northeasterly in a direct line to a point where the Montana-Idaho state line intersects the Lolo pass at the summit of the Bitter Root mountains;
Eastern boundary. Thence in a northwesterly direction along said Montana-Idaho state line to the intersection of the same with the northern boundary of township forty-one (41) north;
Northern boundary. Thence west along said northern boundary line to a point directly north of the mouth of the North Fork of Clearwater river;
Western boundary. Thence south to a point of intersection with the middle line of township thirty-eight (38) north; thence west along said middle line of township thirty-eight (38) north, to the northwest corner of section twenty-two (22), township thirty-eight (38) north, range one (1) west; thence south to the north boundary line of the Nez Perce Indian reservation; thence easterly along said reservation line to the intersection of the same with the line running south between sections fifteen (15) and sixteen (16), township thirty-seven (37) north, range one (1) west; thence south on the said line between sections fifteen (15) and sixteen (16) to the middle of the channel of Clearwater river; thence up the middle of the channel of said Clearwater river to a point where the same is intersected by the section line between sections five (5) and six (6), township thirty-six (36) north, range one (1) east; thence south on the section line between said sections five (5) and six (6) to the middle of the channel of Little Canyon creek; thence up the middle of the channel of Little Canyon creek to a point where the same intersects the seventh (7th) standard parallel north; thence east along said parallel to the middle of the channel of Clearwater river; thence up the middle of the channel of said Clearwater river to the point of beginning.
County seat–Orofino.
History:
[(31-120) Compiled and reen. C.L. 3:18; C.S., sec. 24; I.C.A., sec. 30-120.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-122 - ELMORE COUNTY.

31-122. ELMORE COUNTY. Elmore county is described as follows: beginning at a point on the top of the Sawtooth range of mountains, where the counties of Blaine, Boise, Custer and Elmore unite;
Eastern boundary. Thence in a southerly direction along the summit of the Sawtooth mountains to a point where the trail crosses the summit of what is known as the Mattingly Creek divide; thence in a southerly direction along the main divide between the middle fork and the south fork of the Boise river to a point on the divide between Willow creek and Bear creek; thence in a southerly direction on the main divide between Willow creek and Skeleton creek to the center of the channel of the south fork of the Boise river; thence down the channel of said river to the point of intersection with the range line between ranges eleven (11) and twelve (12) east, approximately in township three (3) north; thence south on the range line between ranges eleven (11) and twelve (12) east, to Snake river;
Southern boundary. Thence down the center of the channel of Snake river to a point where the section line between sections thirty-three (33) and thirty-four (34), township five (5) south, range four (4) east, Boise meridian crosses said Snake river;
Western boundary. Thence in a northerly direction along the north and south center line of townships five (5), four (4), three (3), two (2) and one (1) south, range four (4) east, Boise meridian, to the base line and thence in a northerly direction along the north and south center line of townships one (1), two (2) and three (3) north, range four (4) east, Boise meridian, to a point in the center of the channel of the Boise river where the section line between sections fifteen (15) and sixteen (16), township three (3) north, range four (4) east, Boise meridian, crosses said Boise river;
Northern boundary. Thence upon and along the boundary line of the county of Boise to the place of beginning.
County seat–Mountain Home.
History:
[(31-122) Compiled and reen. C.L. 3:20; am. 1919, ch. 109, sec. 1, p. 391; C.S., sec. 26; am. 1923, ch. 136, sec. 1, p. 200; am. 1925, ch. 26, sec. 1, p. 38; I.C.A., sec. 30-122.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 1 - COUNTY BOUNDARIES AND COUNTY SEATS › Section 31-123 - FRANKLIN COUNTY.

31-123. FRANKLIN COUNTY. Franklin county is described as follows: beginning at a point on the boundary line between the states of Utah and Idaho where the same is intersected by the section line between sections twenty-six (26) and twenty-seven (27), township sixteen (16) south, range thirty-seven (37) east;
Western boundary. Thence in a northerly direction along the section line as now surveyed to the southeast corner of section twenty-seven (27), township fourteen (14) south, range thirty-seven (37) east; thence easterly along section line as now surveyed, to the southeast corner of section twenty-six (26), township fourteen (14) south, range thirty-seven (37) east; thence continuing easterly along said line to a point which, when surveyed, will be the southeast corner of section twenty-five (25), township fourteen (14) south, range thirty-seven (37) east; thence northerly along the western boundary of township fourteen (14) south, range thirty-eight (38) east, as now surveyed, to its intersection with the one-sixteenth (1/16) section line eighty (80) rods, more or less, south of the township line between townships thirteen (13) and fourteen (14) south;
Northern boundary. Thence east to the western boundary line of Bear Lake county;
Eastern boundary. Thence in a southerly direction along the western boundary of Bear Lake county to its intersection with the boundary between the states of Idaho and Utah;
Southern boundary. Thence westerly along the said boundary line to the point of beginning.
County seat–Preston.
History:
[(31-123) Compiled and reen. C.L. 3:21; C.S., sec. 27; I.C.A., sec. 30-123.]