Idaho Code § 58-904

Within ninety (90) days after the date of such record said claimant must improve the land so recorded, unless the same has been previously improved by him or some one through whom he claims, by putting such improvements thereon as partake of the realty to the value of $200, and must continue to occupy and cultivate or graze the same or some portion thereof, either in person or by his agent or employee, and no person is entitled to maintain any such action unless he has complied with all the provisions of this chapter.