Idaho Code § 59-404
The oath of office of county elective officers shall be taken by the county commissioners before the county recorders of their respective counties, on the second Monday of January succeeding each general election, and on the same day the other county officers shall take and subscribe the official oath before the chairman of the board. Provided, however, in the event of inability to appear for the taking of the oath, for any reason, a duly elected county official may be sworn in and may subscribe to the oath, wherever he may be, provided he appear before an officer duly authorized to administer oaths, and provided further, that any person who is in any branch of the armed forces of the United States of America, may appear before any person qualified to administer oaths, as prescribed in section 51-113, Idaho Code, and may take and subscribe the oath of office as provided for in section 59-401, Idaho Code, of this title and chapter, and the oath of office shall have the same force and effect as though it were taken before the county commissioners as herein provided.
Idaho Code § 59-404