Idaho State Statutes - Idaho Attorney Directory

Any county officer upon whom any duties
devolve under the revenue laws of this state, who willfully neglects or
refuses to perform any such duty, may be removed from office in the manner
prescribed by law. When proceedings are commenced to remove such officer, the
county commissioners, or in case such officer be a commissioner, then the
district judge, may suspend such officer from his powers and duties under the
revenue laws, and appoint a competent person in his place until a proper
tribunal has either removed or acquitted such suspended officer. Any act
relating to the appraisal of property, the assessment of property, the levy or
collection of property taxes, or the sale of property for nonpayment of
property taxes, performed by any such temporary officer, is valid and of the
same force and effect as if performed by a duly qualified officer, elected to
such office; provided, that such temporary officer has been bonded, as is
required of persons duly elected to such office.

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