| 31-101 | STATE DIVIDED INTO COUNTIES. | |
| 31-102 | DEFINITION OF DESCRIPTIVE TERMS. | |
| 31-103 | ADA COUNTY. | |
| 31-104 | ADAMS COUNTY. | |
| 31-105 | BANNOCK COUNTY. | |
| 31-106 | BEAR LAKE COUNTY. | |
| 31-107 | BENEWAH COUNTY. | |
| 31-108 | BINGHAM COUNTY. | |
| 31-109 | BLAINE COUNTY. | |
| 31-110 | BOISE COUNTY. | |
| 31-111 | BONNER COUNTY. | |
| 31-112 | BONNEVILLE COUNTY. | |
| 31-113 | BOUNDARY COUNTY. | |
| 31-114 | BUTTE COUNTY. | |
| 31-115 | CAMAS COUNTY. | |
| 31-116 | CANYON COUNTY. | |
| 31-117 | CARIBOU COUNTY. | |
| 31-118 | CASSIA COUNTY. | |
| 31-119 | CLARK COUNTY. | |
| 31-120 | CLEARWATER COUNTY. | |
| 31-121 | CUSTER COUNTY. | |
| 31-122 | ELMORE COUNTY. | |
| 31-123 | FRANKLIN COUNTY. | |
| 31-124 | FREMONT COUNTY. | |
| 31-125 | GEM COUNTY. | |
| 31-126 | GOODING COUNTY. | |
| 31-127 | IDAHO COUNTY. | |
| 31-128 | JEFFERSON COUNTY. | |
| 31-129 | JEROME COUNTY. | |
| 31-130 | KOOTENAI COUNTY. | |
| 31-131 | LATAH COUNTY. | |
| 31-132 | LEMHI COUNTY. | |
| 31-133 | LEWIS COUNTY. | |
| 31-134 | LINCOLN COUNTY. | |
| 31-135 | MADISON COUNTY. | |
| 31-136 | MINIDOKA COUNTY. | |
| 31-137 | NEZ PERCE COUNTY. | |
| 31-138 | ONEIDA COUNTY. | |
| 31-139 | OWYHEE COUNTY. | |
| 31-140 | PAYETTE COUNTY. | |
| 31-141 | POWER COUNTY. | |
| 31-142 | SHOSHONE COUNTY. | |
| 31-143 | TETON COUNTY. | |
| 31-144 | TWIN FALLS COUNTY. | |
| 31-145 | VALLEY COUNTY. | |
| 31-146 | WASHINGTON COUNTY. |