Parcel Identity
Ada County Assessor — Parcel Record 2026Law I · Provenance
APN
R8461000020
Property Type
Commercial
Address
305 S ELM ST
City / State
BOISE, ID 83712-0000
Jurisdiction
Boise
ZIP Code
83712
Subdivision
TIMBERS SUB
Section
3N2E11
Zoning Code
R-3
Zoning Authority
City of Boise
Total Assessed Value
$13,890,300
Acreage
2.61 ac
Legal Description
LOT 2 BLK 1 · TIMBERS SUB
43.606423° N, -116.186273° W
Ada County · Idaho · United States
Commercial Characteristics
Ada County Assessor — Commercial RecordLaw I · Provenance
Business Name
Ascent East End
Year Built
1973
Stories
2
Units
71
Total Sqft
66,825 sqft
Leasable Sqft
—
Valuation Method
INCOME
Occupancy Date
0001-01-01
Land Characteristics
Ada County Assessor — Land RecordLaw I · Provenance
Residential Acres
—
Commercial Acres
2.61 ac
Water Source
None
Sewer
None
Sidewalks
No
Curb & Gutter
No
Corner Lot
No
Frontage
—
Assessed Value Record
Ada County Assessor — Assessment RecordLaw I · Provenance
Assessment Year
2025
Assessed Amount
$11,616,500
State Category
COM IMPROVEMENT
Active Status
● ACTIVE
State Code
420
Home Exemption
$0
Root-LD Provenance Record
◈ Machine-Readable Provenance — refinery-treasurevalley-v1.0.0
Root-LD v1.0 · boisestandard.org
Federation ID
bs-tv-r8461000020
Entity Class
real-estate / commercial
Primary Source
adacounty.id.gov/assessor
Collection Method
gis-extract · deterministic
Source Verified
✓ TRUE
Human Verified
Pending — claim to verify
Content Hash
8aaff0d40f69442168db1a6f...
Minted At
2026-07-01
Recursive Edges
0 · Pending corpus pass
Pipeline
refinery-treasurevalley-v1.0.0
Law I — Every field traces to Ada County Assessor GIS open data ·
Law II — The timestamp is the record ·
Law VII — Any edge is an entry into the torus ·
Recursive layer pending Treasure Valley Corpus Pass