Idaho Code § 34-620

Election of county treasurers -- Qualifications.
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(1) At the general election, 1974, and every four (4) years thereafter, a county treasurer shall be elected in every county. The county treasurer shall be the ex officio public administrator and ex officio tax collector.
(2) No person shall be elected to the office of county treasurer unless he has attained the age of twenty-one (21) years at the time of his election, is a citizen of the United States and shall have resided within the county one (1) year next preceding his election.
(3) Each candidate shall file his declaration of candidacy with the county clerk.
(4) Each candidate who files a declaration of candidacy shall at the same time pay a filing fee of forty dollars ($40.00) which shall be deposited in the county treasury.

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