A professional land surveyor shall complete, sign, and file with the county clerk and recorder of the county where the corner is situated a written record of the establishment, reestablishment, or rehabilitation of a corner monument and its accessories. This record shall be known as a "corner record" and such a filing shall be made for every public land survey corner, center one-quarter (1/4) corner, corners used as ties as described in section 50-1304(2)(g) or 55-1906(5), Idaho Code, and accessory to such corner established, reestablished, monumented, remonumented, rehabilitated, perpetuated or used as control in any survey. The survey information shall be filed within ninety (90) days after the survey is completed, unless the corner and its accessories are substantially as described in an existing corner record filed in accordance with the provisions of this chapter.
In lieu of filing as heretofore provided, corner records may be recorded electronically in those counties that have such facilities.
Idaho Code § 55-1604