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Elected Official:

Mail To:

Kammy McFarland

Lemhi County Courthouse
206 Courthouse Drive
Salmon, ID 83467


Treasurer Office Hours
   8:00 a.m. - 5:00 p.m. Monday-Friday

Description of Office

The Lemhi County Treasurer also serves as ex officio Public Administrator and ex officio Tax Collector (§31-2001, Idaho Code).

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The Treasurer’s duties are to (pursuant to §31-2101, Idaho Code):
Receive all monies belonging to the county, and all other monies by law directed to be paid to the Treasurer, safely keep the same, and apply and pay them out, rendering account thereof as required by law.

  • File and keep certificates of the auditor delivered to the Treasurer when monies are paid into the treasury.
  • Keep an account of the receipt and expenditure of all such monies that are documented in books provided for the purpose in which must be entered the amount, the time when paid, from whom, and on what account all monies were received by the Treasurer.
  • Keep the Treasurer’s books in the way that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate distinct accounts, and the whole receipts and expenditures shown in one general or cash account.
  • Enter no monies received for the current year on account with the county for the past fiscal year, until after annual settlement for the past year has been made with the Lemhi County Auditor.
  • Disburse the county monies only on county warrants issued by the Lemhi County Auditor, based on orders of the board of commissioners or as otherwise provided by law.

The Treasurer may receive no monies into the Lemhi County Treasury unless accompanied by the certificate of the Auditor (§31-2103, Idaho Code) and must issue receipts for all money collected (§31-2104, Idaho Code).

The books of the Treasurer are to be open to the Lemhi County Commissioners, the Auditor, and the Grand Jury (§§31-2122 & 2123, Idaho Code).

The Treasurer, as ex officio Tax Collector, duties are as follows:
T he Lemhi County Treasurer/Tax Collector must mail a tax notice to every taxpayer or his agent or representative. The content of the notice is approved by the State Tax Commission (§63-219, Idaho Code). The deadlines for mailing the notices, information required on the notice (including the different payment options), and length of time the receipts for payment of taxes must be retained are found in §63-902, Idaho Code.

  • The Lemhi County Treasurer/Tax Collector is responsible for the collection of taxes on real and personal property, taxes on harvested timber; collection of special assessments for water districts, fire protection districts, local improvement districts, translator districts and other entities as approved by the Legislature and the Lemhi County Commissioners.
  • Special provisions are made for the collection of taxes on personal property and transient personal property (§63-904, Idaho Code). This covers the consequences of delinquency, taxes made on demand, issuance of “warrants of distraint” and the allowance of extensions or barring of extensions for payment.
  • The Lemhi County Treasurer/Tax Collector is responsible for duties spelled out in Title 63 of the Idaho Code.

Property Owner/Taxpayer Responsibilities and Reminders...

Treasurer's Deadlines

Be aware of the important dates, deadlines for payments, applications for property tax relief and assessment appeals.

It is particularly important that you be aware of your property tax due dates. Tax bills are mailed on each parcel, however, failure to receive a tax bill does not excuse the taxpayer from paying the taxes, late charges, and interest accrued.

Be sure to notify the assessor 's office when your mailing address changes.

When mailing your tax payment, tax payments must be postmarked on or before the due date.

If you will be traveling or out of the country at the time taxes are due, contact our office for an "estimated tax amount" so you can prepay before the due date.

Proof of payment of property taxes is the responsibility of the taxpayer [I.C. 63-1306(2)]. Be sure to keep accurate records, receipts, and cancelled checks documenting your payment.


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