Idaho Code § 47-606
Within sixty (60) days after any time set or period allowed for the performance of labor, or making improvements upon any lode or placer claim, the person in whose behalf such work or improvement is performed or some person for him, must make and record an affidavit in substance as follows:
State of Idaho, county of ...., ss.
Before me, the subscriber, personally appeared ...., who being first duly sworn says, that at least .... dollars worth of work or improvements were performed or made upon .... claim, situate in .... mining district, County of ...., State of Idaho:
That such expenditure was made by, for, or at the expense of ...., owner of said claim, for the purpose of holding said claim; all stakes, monuments or trees marking boundaries of said claim are in proper place and position.
Subscribed and sworn to before me this .... day of ...., .....
The fee for administering the oath and recording the foregoing affidavit, when taken before any county recorder, shall be as provided by section 31-3205, Idaho Code.
Such affidavit, or a certified copy thereof in case the original is lost, shall be prima facie evidence of the performance of such labor. The failure to file such affidavit shall be considered prima facie evidence that such labor has not been done.
When the performance of annual labor upon any lode or placer claim is suspended, extended or waived by act of congress of the United States, and provision is therein made for filing or recording a notice, affidavit or statement by the claimant or other person for him, accepting the provisions of said act, then the same shall be filed as herein provided for affidavit of performance of annual labor, and the same fees shall be charged therefor and the same effect shall be given thereto, and the same presumptions shall arise therefrom as provided herein for said affidavit of performance of annual labor.
Idaho Code § 47-606