Idaho Code § 50-1818

On or before the fourth Monday of July of the year in which such assessments were [are] levied, the city treasurer shall file a certified copy of the delinquency list, as provided in the preceding section, with the county recorder of the county in which the lands covered by the various delinquent assessments are located which said list shall be kept with the records of said county recorder in a book to be furnished by such city designated “A Record of Delinquent Assessments of the City of...........” Upon receiving such certified list the recorder shall enter the same on his receipt book and shall be entitled to a filing fee of $2.00 therefor.