Idaho Code § 15-5-128 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-128
15-5-128 DELEGATION OF POWERS BY PARENT.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-128. DELEGATION OF POWERS BY PARENT. [effective january 1, 2027] A parent of a minor or incapacitated person, by a properly executed power of attorney, may delegate to another person, for a period not exceeding six (6) months, or in the case of military personnel serving beyond the territorial limits of the United States for a period not exceeding twelve (12) months, any of the parent's powers regarding care, custody, or property of the minor, including but not limited to powers for medical care and educational care of the minor, except the parent's power to consent to marriage or adoption of a minor. The delegation for a minor to a grandparent of the minor, or to a sibling of the minor, or to a sibling of either parent of the minor, shall continue in effect until the time period, date, or condition set forth in the power of attorney for automatic expiration of the power of attorney occurs. If the power of attorney does not provide a time period, date, or condition for automatic expiration of the power, the power of attorney shall continue in effect for a period of three (3) years. The power may be revoked prior to the expiration of the three (3) year period, or prior to the time period, date, or condition for automatic expiration, in a writing delivered to the grandparent or sibling by the delegating parent. The power of attorney does not need to be notarized or recorded to be valid. However, if the power is recorded, any revocation of the power by a writing shall also be recorded before the revocation is effective.

History:

[15-5-128, added 2026, ch. 79, sec. 3, p. 339.]
Idaho Code § 15-1-403 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-403
15-1-403 PLEADINGS — WHEN PARTIES BOUND BY OTHERS — NOTICE.
Status: in_force

PART 4.

NOTICE, PARTIES AND REPRESENTATION IN ESTATE LITIGATION AND OTHER MATTERS

15-1-403. Pleadings — When parties bound by others — Notice. In judicial proceedings involving trusts or estates of decedents, minors, protected persons, or incapacitated persons, and in judicially supervised settlements, the following apply:

(a) Interests to be affected shall be described in pleadings which give reasonable information to owners by name or class, by reference to the instrument creating the interests, or in other appropriate manner.

(b) Persons are bound by orders binding others in the following cases:

(1) Orders binding the sole holder or all coholders of a power of revocation or a presently exercisable general power of appointment, including one (1) in the form of a power of amendment, bind other persons to the extent their interests (as objects, takers in default, or otherwise) are subject to the power.

(2) To the extent there is no conflict of interest between them or among persons represented, orders binding a conservator bind the person whose estate he controls; orders binding a guardian bind the ward if no conservator of his estate has been appointed; orders binding a trustee bind beneficiaries of the trust in proceedings to probate a will establishing or adding to a trust, to review the acts or accounts of a prior fiduciary and in proceedings involving creditors or other third parties; and orders binding a personal representative bind persons interested in the undistributed assets of a decedent's estate in actions or proceedings by or against the estate. If there is no conflict of interest and no conservator or guardian has been appointed, a parent may represent and bind his minor child.

(3) An unborn or unascertained person who is not otherwise represented is bound by an order to the extent his interest is adequately represented by another party having a substantially identical interest in the proceeding.

(c) Notice is required as follows:

(1) Notice as prescribed by section 15-1-401 of this code shall be given to every interested person or to one who can bind an interested person as described in subsection b(1) or b(2) of this section. Notice may be given both to a person and to another who may bind him.

(2) Notice is given to unborn or unascertained persons, who are not represented under subsection b(1) or b(2) of this section, by giving notice to all known persons whose interests in the proceedings are substantially identical to those of the unborn or unascertained persons.

(d) At any point in a proceeding, a court may appoint a guardian ad litem to represent the interest of a minor, an incapacitated, unborn, or unascertained person, or a person whose identity or address is unknown, if the court determines that representation of the interest otherwise would be inadequate. If not precluded by conflict of interests, a guardian ad litem may be appointed to represent several persons or interests. The court shall set out its reasons for appointing a guardian ad litem as a part of the record of the proceeding.

History:

[I.C., sec. 15-1-403, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-411 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-411
15-3-411 FORMAL TESTACY PROCEEDINGS — PARTIAL INTESTACY.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-411. Formal testacy proceedings — Partial intestacy. If it becomes evident in the course of a formal testacy proceeding that though one (1) or more instruments are entitled to be probated, the decedent's estate is or may be partially intestate, the court shall enter an order to that effect.

History:

[I.C., sec. 15-3-411, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-302 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-302
15-12-302 AGENT'S CERTIFICATION.
Status: in_force

PART 3.

STATUTORY FORMS

15-12-302. Agent's certification. The following optional form may be used by an agent to certify facts concerning a power of attorney.

AGENT'S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY AND

AGENT'S AUTHORITY

State of Idaho )

) ss.

County of …… )

I, ……(Name of Agent)……, certify under penalty of perjury that ……(Name of Principal) …… granted me authority as an agent or successor agent in a Power of Attorney dated …….

I further certify that to my knowledge:

(1) The Principal is alive and has not revoked the Power of Attorney or my authority to act under the Power of Attorney and that the Power of Attorney and my authority to act under the Power of Attorney have not terminated;

(2) If the Power of Attorney was drafted to become effective upon the happening of an event or contingency, the event or contingency has occurred;

(3) If I was named as a successor agent, that the prior agent is no longer able or willing to serve; and

(4) (Insert other relevant statements):

.

SIGNATURE AND ACKNOWLEDGMENT

Date:

Agent's Name Printed:

Agent's Address:

Agent's Phone Number:

This document was acknowledged before me on …..(date)….., by ….(Name of Agent)…..

Notary Public for Idaho:

Residing at:

My commission expires on:

History:

[15-12-302, added 2008, ch. 186, sec. 2, p. 584.]
Idaho Code § 15-5-321 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-321
15-5-321 BOARD OF COMMUNITY GUARDIAN STRUCTURE — POWERS AND DUTIES.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-321. BOARD of community guardian STRUCTURE — POWERS AND DUTIES. [effective January 1, 2027] (1) Any board of community guardian that is created within a county or counties in a judicial district shall operate under the laws of the state of Idaho, including the Idaho guardianship, conservatorship, and trust laws.

(2) A board of community guardian shall consist of no fewer than seven (7) and no more than eleven (11) members who are representatives of community interests involving persons needing guardians or conservators as defined in this chapter. Members shall be appointed by the board of county commissioners that created the board of community guardian under section 15-5-320, Idaho Code.

(3) The terms of the members of the board shall be for four (4) years and shall be staggered. A number of members equaling or most closely exceeding fifty percent (50%) shall initially be appointed for three (3) years. Any vacancy created by resignation or expiration of term shall be filled in the same manner as the original appointment.

(4) A member shall continue to serve on the board until that person's successor is appointed.

(5) The board shall meet not less than once each quarter.

(6) No person shall be a member of a board who is also an employee of the district court or the clerk of the district court in the judicial district where the board is formed.

(7) A board member having previously provided or currently providing services to a person under guardianship shall disclose such to the board and abstain from any decision or action taken concerning that particular person under guardianship.

(8) Board members and officers shall serve without pay.

(9) Each board shall elect its own chairman and other officers.

(10) A board, in those instances when a guardian or conservator is required and no qualified family member or other qualified person has volunteered to serve, may:

(a) Locate a qualified person to serve as guardian or conservator; or

(b) Petition the court to be appointed as guardian or conservator.

(11) The board shall have all the powers and duties where applicable by court order and other provisions of this chapter and in addition shall:

(a) Locate and recommend to the court, where necessary, that a visitor or DD evaluation committee be appointed;

(b) Have access to all confidential records, including abuse registry reports that may be maintained by state or private agencies or institutions, which records concern a person for whom the board acts as guardian or conservator. The name of the person reporting the alleged abuse shall be subject to disclosure according to the provisions of chapter 1, title 74, Idaho Code;

(c) Review and monitor the services provided by public and private agencies to any individual subject to guardianship or conservatorship for whom the board acts as guardian or conservator and determine the continued need for those services;

(d) Assess a fee for services developed pursuant to this part; and

(e) Have the power, subject to the approval of the board of county commissioners, to adopt such rules as are necessary to carry out the duties and responsibilities of the board.

(12) When a board serves as guardian or conservator, it shall be compensated as other guardians or conservators pursuant to Idaho law. If, at the time the board is appointed as guardian or conservator, the person for whom the board is to act has no funds, the court may waive the payment of fees.

(13) When a board serves as guardian or conservator, there is created, at the time of filing of the order of appointment, a lien in favor of the board against any real property owned by the individual subject to guardianship or conservatorship, enforceable only upon the termination of the guardianship or conservatorship, for all fees that were incurred throughout the duration of the services and that were not paid prior to termination. All fees incurred throughout the duration of the services and that were not paid prior to the termination of services shall relate back to the effective date of the lien. The board shall record a notice of said lien within thirty (30) days of filing of the order of appointment. Such liens shall be recorded in every county where property subject to the lien is located. The notice shall contain at least the following information:

(a) Full court heading of the action in which the appointment was made;

(b) The effective date of the lien;

(c) The name and address of the board; and

(d) Any limitations or terms regarding the fees covered by the lien contained in the order of appointment.

(14) The court may postpone or arrange for gradual repayment of the fees if the court finds that the immediate repayment would create a hardship on the individual subject to guardianship.

(15) No member of a board of community guardian, employee of the board, or visitor or DD evaluation committee appointed at the request of such board shall be liable for civil damages by reason of authorizing medical treatment or surgery for the person for whom the board is appointed, if the board member, employee, or visitor or DD evaluation committee, after medical consultation with the person's physician, acts in good faith, is not negligent, and acts within the limits established for the guardian or conservator by the court. No such person shall be liable, by reason of his authorization, for injury to the person for whom the guardian or conservator has been appointed, which injury results from the negligence or other acts of a third person, if the court has authorized the giving of medical consent by the board or the individual members of the board. No such person shall be liable in the performance of acts done in good faith within the scope of his authority as long as the act is not of a wanton or grossly negligent nature. The board of community guardian shall be deemed to be a governmental entity for the purposes of application of the Idaho tort claims act.

History:

[15-5-321, added 2026, ch. 79, sec. 5, p. 362.]
Idaho Code § 15-5-109 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-109
15-5-109 EFFECT OF ACCEPTANCE OF APPOINTMENT.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-109. EFFECT OF ACCEPTANCE OF APPOINTMENT. [effective january 1, 2027] Upon acceptance of appointment, a guardian or conservator submits to personal jurisdiction of the court in this state in any proceeding relating to the guardianship or conservatorship.

History:

[15-5-109, added 2026, ch. 79, sec. 3, p. 333.]
Idaho Code § 15-3-705 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-705
15-3-705 DUTY OF PERSONAL REPRESENTATIVE — INFORMATION TO HEIRS AND DEVISEES.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-705. Duty of personal representative — Information to heirs and devisees. Not later than thirty (30) days after his appointment every personal representative, except any special administrator, shall give information of his appointment to the heirs and devisees, including, if there has been no formal testacy proceeding and if the personal representative was appointed on the assumption that the decedent died intestate, the devisees in any will mentioned in the application for appointment of a personal representative. The information shall be delivered or sent by ordinary mail to each of the heirs and devisees whose address is reasonably available to the personal representative. The duty does not extend to require information to persons who have been adjudicated in a prior formal testacy proceeding to have no interest in the estate. The information shall include the name and address of the personal representative, indicate that it is being sent to persons who have or may have some interest in the estate being administered, indicate whether bond has been filed, and describe the court where papers relating to the estate are on file. The personal representative's failure to give this information is a breach of his duty to the persons concerned but does not affect the validity of his appointment, his powers or other duties. A personal representative may inform other persons of his appointment by delivery or ordinary first class mail.

History:

[I.C., sec. 15-3-705, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-402 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-402
15-13-402 REGISTRATION OF PROTECTIVE ORDERS.
Status: in_force

PART 4

REGISTRATION AND RECOGNITION OF ORDERS FROM OTHER STATES

15-13-402. REGISTRATION OF PROTECTIVE ORDERS. If a conservator has been appointed in another state and a petition for a protective order is not pending in this state, the conservator appointed in the other state, after giving notice to the appointing court of an intent to register, may register the protective order in this state by filing as a foreign judgment in a court of this state, in any county in which property belonging to the protected person is located, certified copies of the order and letters of office and of any bond.

History:

[15-13-402, added 2011, ch. 36, sec. 1, p. 85.]
Idaho Code § 15-2-403 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-403
15-2-403 EXEMPT PROPERTY.
Status: in_force

PART 4.

EXEMPT PROPERTY AND ALLOWANCES

15-2-403. Exempt property. In addition to any homestead allowance, the decedent's surviving spouse is entitled from the estate to value, not exceeding ten thousand dollars ($10,000) in excess of any security interests therein, in tangible personal property including, but not limited to, household furniture, automobiles, furnishings, appliances, family heirlooms and personal effects, subject to the terms of section 15-2-406, Idaho Code. If there is no surviving spouse, the decedent's children are entitled jointly to the same tangible personal property, subject to the terms of section 15-2-406, Idaho Code. Rights to exempt property have priority over all claims against the estate. These rights are in addition to any benefit or share passing to the surviving spouse or children by the will of the decedent, unless otherwise provided in the will, or by intestate succession, or by way of elective share.

History:

[(15-2-403) 15-2-402, as added by 1971, ch. 111, sec. 1, p. 233; am. and redesig. 2001, ch. 294, sec. 4, p. 1041; am. 2003, ch. 63, sec. 1, p. 209; am. 2004, ch. 123, sec. 2, p. 413; am. 2008, ch. 182, sec. 3, p. 550.]
Idaho Code § 15-6-311 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-311
15-6-311 SHORT TITLE — RULES OF CONSTRUCTION.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-311. Short title — Rules of construction. (1) This part shall be known as and may be cited as the "Uniform TOD Security Registration Act."

(2) This act shall be liberally construed and applied to promote its underlying purposes and policy and to make uniform the laws with respect to the subject of this act among states enacting it.

(3) Unless displaced by the particular provisions of this act, the principles of law and equity supplement its provisions.

History:

[15-6-311, added 1996, ch. 303, sec. 1, p. 999.]
Idaho Code § 15-2-208 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-208
15-2-208 WAIVER.
Status: in_force

PART 2.

SUCCESSION OF QUASI-COMMUNITY PROPERTY — ELECTIVE SHARE OF SURVIVING SPOUSE

15-2-208. Waiver. The right of election of a surviving spouse and the rights of the surviving spouse to homestead allowance and exempt property, or either of them, may be waived, wholly or partially, before or after marriage, by a written contract, agreement or waiver signed by the party waiving after fair disclosure. Unless it provides to the contrary, a waiver of "all rights" (or equivalent language) in the property or estate of a present or prospective spouse or a complete property settlement entered into after or in anticipation of separation or divorce is a waiver of all rights to elective share, homestead allowance and exempt property by each spouse in the property of the other and a renunciation by each of all benefits which would otherwise pass to him from the other by intestate succession or by virtue of the provisions of any will executed before the waiver or property settlement.

History:

[15-2-208, added 1972, ch. 201, sec. 4, p. 510; am. 2016, ch. 262, sec. 3, p. 682.]
Idaho Code § 15-14-117 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-117
15-14-117 UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-117. uniformity of application and construction. In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.

History:

[15-14-117, added 2016, ch. 263, sec. 1, p. 692.]
Idaho Code § 15-14-119 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-119
15-14-119 SEVERABILITY.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-119. severability. If any provision of this act or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this act that can be given effect without the invalid provision or application, and to this end the provisions of this act are severable.

History:

[15-14-119, added 2016, ch. 263, sec. 1, p. 692.]
Idaho Code § 15-12-301 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-301
15-12-301 STATUTORY FORM POWER OF ATTORNEY.
Status: in_force

PART 3.

STATUTORY FORMS

15-12-301. Statutory form power of attorney. A document substantially in the following form may be used to create a statutory form power of attorney that has the meaning and effect prescribed in this chapter.

IDAHO STATUTORY FORM POWER OF ATTORNEY

IMPORTANT INFORMATION

This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal). Your agent can make decisions and act with respect to your property (including your money) whether or not you are able to act for yourself. The meaning of authority over subjects listed on this form is explained in the uniform power of attorney act, chapter 12, title 15, Idaho Code.

This power of attorney does not authorize the agent to make health care decisions for you.

You should select someone you trust to serve as your agent. The agent's authority will continue until your death unless you revoke the power of attorney or the agent resigns.

Your agent is entitled to reasonable compensation unless you state otherwise in the Special Instructions.

This form provides for designation of one (1) agent. If you wish to name more than one (1) agent, you may name a coagent in the Special Instructions. Coagents are not required to act together unless you include that requirement in the Special Instructions.

If your agent is unable or unwilling to act for you, your power of attorney will end unless you have named a successor agent. You may also name a second successor agent.

This power of attorney becomes effective immediately unless you state otherwise in the Special Instructions.

If you have questions about the power of attorney or the authority you are granting to your agent, you should seek legal advice before signing this form.

DESIGNATION OF AGENT

I, ….(Name of Principal)…., name the following person as my agent:

Name of Agent:

Agent's Address:

Agent's Phone Number:

DESIGNATION OF SUCCESSOR AGENT(S) (OPTIONAL)

If my agent is unable or unwilling to act for me, I name as my successor agent:

Name of Successor Agent:

Successor Agent's Address:

Successor Agent's Phone Number:

If my successor agent is unable or unwilling to act for me, I name as my second successor agent:

Name of Second Successor Agent:

Second Successor Agent's Address:

Second Successor Agent's Phone Number:

GRANT OF GENERAL AUTHORITY

I grant my agent and any successor agent general authority to act for me with respect to the following subjects as defined in the uniform power of attorney act, chapter 12, title 15, Idaho Code:

(INITIAL each subject you want to include in the agent's general authority. If you wish to grant general authority over all of the subjects you may initial "All Preceding Subjects" instead of initialing each subject.)

(…) Real Property

(…) Tangible Personal Property

(…) Stocks and Bonds

(…) Commodities and Options

(…) Banks and Other Financial Institutions

(…) Operation of an Entity or Business

(…) Insurance and Annuities

(…) Estates, Trusts, and Other Beneficial Interests

(…) Claims and Litigation

(…) Personal and Family Maintenance

(…) Benefits from Governmental Programs or Civil or Military Service

(…) Retirement Plans

(…) Taxes

(…) All Preceding Subjects

GRANT OF SPECIFIC AUTHORITY (OPTIONAL)

My agent MAY NOT do any of the following specific acts for me UNLESS I have INITIALED the specific authority listed below:

(CAUTION: Granting any of the following will give your agent the authority to take actions that could significantly reduce your property or change how your property is distributed at your death. INITIAL ONLY the specific authority you WANT to give your agent.)

(…) Create, amend, revoke, or terminate an inter vivos trust

(…) Make a gift, subject to the limitations of the uniform power of attorney act, chapter 12, title 15, Idaho Code, and any special instructions in this power of attorney

(…) Make a gift without limitations except any special instructions in this power of attorney

(…) Create or change rights of survivorship

(…) Create or change a beneficiary designation

(…) Authorize another person to exercise the authority granted under this power of attorney

(…) Waive the principal's right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan

(…) Exercise fiduciary powers that the principal has authority to delegate

LIMITATION ON AGENT'S AUTHORITY

An agent that is not my ancestor, spouse, or descendant MAY NOT use my property to benefit the agent or a person to whom the agent owes an obligation of support unless I have included that authority in the Special Instructions.

SPECIAL INSTRUCTIONS (OPTIONAL)

On the following lines you may give special instructions:

.

.

.

EFFECTIVE DATE

This power of attorney is effective immediately unless I have stated otherwise in the Special Instructions.

NOMINATION OF CONSERVATOR (OPTIONAL)

If it becomes necessary for a court to appoint a conservator of my estate, I nominate the following person(s) for appointment:

Name of Nominee for conservator of my estate:

Nominee's Address:

Nominee's Phone Number:

RELIANCE ON THIS POWER OF ATTORNEY

Any person, including my agent, may rely upon the validity of this power of attorney or a copy of it unless that person knows it is terminated or invalid.

SIGNATURE AND ACKNOWLEDGMENT

(OPTION ONE – IF YOU ARE ABLE TO SIGN ON YOUR OWN)

Your Signature:

Date:

Your Name Printed:

Your Address:

Your Phone Number:

NOTARY – REQUIRED FOR RECORDING AND FOR REAL PROPERTY

State of Idaho, county of …., ss.

On this …. day of …., in the year of …., before me (here insert the name and quality of the officer), personally appeared …., known or identified to me (or proved to me on the oath of ….), to be the person whose name is subscribed to the within instrument, and acknowledged to me that he (or they) executed the same.

(OPTION TWO – IF YOU ARE UNABLE TO SIGN ON YOUR OWN AND DIRECT THE NOTARY TO SIGN FOR YOU)

Signature of person by notary: ………………..

Signature affixed by notary in the presence of (names of person and witness).

State of Idaho )

)ss.

County of ….. )

On this ….. day of ………., in the year ….., before me (here insert the name and quality of the officer), personally appeared …………., known or identified to me (or proved to me on the oath of …………………..) to be the person whose name is subscribed to the within instrument, and acknowledged to me that he executed the same by directing the undersigned notary to affix his signature thereto.

IMPORTANT INFORMATION FOR AGENT

AGENT'S DUTIES

When you accept the authority granted under this power of attorney, a special legal relationship is created between you and the principal. This relationship imposes upon you legal duties that continue until you resign or the power of attorney is terminated or revoked. You must:

(1) Do what you know the principal reasonably expects you to do with the principal's property or, if you do not know the principal's expectations, act in the principal's best interest;

(2) Act in good faith;

(3) Do nothing beyond the authority granted in this power of attorney; and

(4) Disclose your identity as an agent whenever you act for the principal by signing the name of the principal and signing your own name as "agent" in the following manner:

…….(Principal's Name)……by…….(Your Signature)…..as agent

Unless the Special Instructions in this power of attorney state otherwise, you must also:

(1) Act loyally for the principal's benefit;

(2) Avoid conflicts that would impair your ability to act in the principal's best interest;

(3) Act with care, competence and diligence;

(4) Keep a record of all receipts, disbursements, and transactions conducted for the principal;

(5) Cooperate with any person that has authority to make health care decisions for the principal to do what you know the principal reasonably expects or, if you do not know the principal's expectations, to act in the principal's best interest; and

(6) Attempt to preserve the principal's estate plan if you know the plan and preserving the plan is consistent with the principal's best interest.

Termination of Agent's Authority

You must stop acting on behalf of the principal if you learn of any event that terminates this power of attorney or your authority under this power of attorney. Events that terminate a power of attorney or your authority to act under a power of attorney include:

(1) Death of the principal;

(2) The principal's revocation of the power of attorney or your authority;

(3) The occurrence of a termination event stated in the power of attorney;

(4) The purpose of the power of attorney is fully accomplished; or

(5) A legal action is filed with a court to end your marriage to the principal, or for your legal separation, unless the Special Instructions in this power of attorney state that such an action will not terminate your authority.

LIABILITY OF AGENT

The meaning of the authority granted to you is defined in the act. If you violate the act or act outside the authority granted, you may be liable for any damages caused by your violation.

IF THERE IS ANYTHING ABOUT THIS DOCUMENT OR YOUR DUTIES THAT YOU DO NOT UNDERSTAND, YOU SHOULD SEEK LEGAL ADVICE.

History:

[15-12-301, added 2008, ch. 186, sec. 2, p. 579.]
Idaho Code § 15-2-406 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-406
15-2-406 LIMITATIONS ON EXEMPT PROPERTY AND HOMESTEAD ALLOWANCE BY WILL.
Status: in_force

PART 4.

EXEMPT PROPERTY AND ALLOWANCES

15-2-406. Limitations on exempt property and homestead allowance by will. The decedent may provide by will that a surviving spouse, and/or adult children, but not minor or disabled children:

(1) Are not entitled to any exempt property or homestead allowance; or

(2) Are entitled to limited exempt property or a limited homestead allowance, as provided in the will; but

(3) May not condition such elimination or limitation upon whether the estate of the decedent is subject to a claim for estate recovery for medicaid benefits paid to the decedent or to a spouse of the decedent.

History:

[15-2-406, added 2008, ch. 182, sec. 6, p. 552.]
Idaho Code § 15-6-309 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-309
15-6-309 NONTESTAMENTARY TRANSFER ON DEATH.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-309. Nontestamentary transfer on death. (1) A transfer on death resulting from a registration in beneficiary form is effective by reason of the contract regarding the registration between the owner and the registering entity and this part and is not testamentary.

(2) This part does not limit the rights of creditors of security owners against beneficiaries and other transferees under other laws of this state.

History:

[15-6-309, added 1996, ch. 303, sec. 1, p. 998.]
Idaho Code § 15-5-126 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-126
15-5-126 REGISTRATION OF ORDER — EFFECT.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-126. registration of order — effect. [effective january 1, 2027] (1) If a guardian has been appointed in another state for an individual, and a petition for guardianship for the individual is not pending in this state, the guardian appointed in the other state, after giving notice to the appointing court, may register the guardianship order in this state by filing as a foreign judgment, in a court of an appropriate county of this state, certified copies of the order and letters of guardianship.

(2) If a conservator has been appointed in another state for an individual, and a petition for conservatorship for the individual is not pending in this state, the conservator appointed for the individual in the other state, after giving notice to the appointing court, may register the conservatorship in this state by filing as a foreign judgment, in a court of a county in which property belonging to the individual subject to conservatorship is located, certified copies of the order of conservatorship, letters of conservatorship, and any bond or other asset-protection arrangement required by the court.

(3) Upon registration under this section of a guardianship or conservatorship order from another state, the guardian or conservator may exercise in this state all powers authorized in the order except as prohibited by this chapter and law of this state other than this chapter. If the guardian or conservator is not a resident of this state, the guardian or conservator may maintain an action or proceeding in this state subject to any condition imposed by this state on an action or proceeding by a nonresident party.

(4) The court may grant any relief available under this chapter and law of this state other than this chapter to enforce an order registered under this section.

History:

[15-5-126, added 2026, ch. 79, sec. 3, p. 338.]
Idaho Code § 15-5-203 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-203
15-5-203 NOTICE OF HEARING FOR APPOINTMENT OF GUARDIAN FOR MINOR.
Status: in_force

PART 2

GUARDIANS OF MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF MINOR [EFFECTIVE JANUARY 1, 2027]

15-5-203. Objection by minor of fourteen years or older to testamentary appointment. [effective until January 1, 2027] A minor of fourteen (14) or more years may prevent an appointment of his testamentary guardian from becoming effective, or may cause a previously accepted appointment to terminate, by filing with the court in which the will is probated a written objection to the appointment before it is accepted or within thirty (30) days after notice of its acceptance. An objection may be withdrawn. In the event of such objection, the alternate guardian next in priority named in the will may accept appointment as set forth in section 15-5-202, Idaho Code, and the minor shall have the same right of objection. An objection does not preclude appointment by the court in a proper proceeding of the testamentary nominee, or any other suitable person.

15-5-203. NOTICE OF HEARING FOR APPOINTMENT OF GUARDIAN FOR MINOR. [EFFECTIVE JANUARY 1, 2027] (1) If a petition is filed under section 15-5-202, Idaho Code, the court shall schedule a hearing and the petitioner shall:

(a) Serve notice of the date, time, and place of the hearing, together with a copy of the petition, personally on each of the following that is not the petitioner:

(i) The minor, if the minor will be twelve (12) years of age or older at the time of the hearing;

(ii) Each parent of the minor or, if there is none, the adult nearest in kinship who can be found with reasonable diligence;

(iii) Any adult with whom the minor resides;

(iv) Each person that had primary care or custody of the minor for at least sixty (60) days during the two (2) years immediately before the filing of the petition or for at least seven hundred thirty (730) days during the five (5) years immediately before the filing of the petition; and

(v) Any other person the court determines should receive personal service of notice; and

(b) Give notice under section 15-5-113, Idaho Code, of the date, time, and place of the hearing, together with a copy of the petition, to:

(i) Any person nominated as guardian by the minor, if the minor is twelve (12) years of age or older;

(ii) Any nominee of a parent;

(iii) Each grandparent and adult sibling of the minor;

(iv) Any guardian or conservator acting for the minor in any jurisdiction; and

(v) Any other person as the court determines.

(2) Notice required by subsection (1) of this section shall include a statement of the right to request appointment of an attorney for the minor or to object to appointment of a guardian and a description of the nature, purpose, and consequences of appointment of a guardian.

(3) The court may not grant a petition for guardianship of a minor if notice substantially complying with subsection (1)(a) of this section is not served on:

(a) The minor, if the minor is twelve (12) years of age or older; and

(b) Each parent of the minor, unless the court finds by clear and convincing evidence that the parent cannot with due diligence be located and served or the parent waived, in a record, the right to notice.

(4) If a petitioner is unable to serve notice under subsection (1)(a) of this section on a parent of a minor or alleges that the parent waived, in a record, the right to notice under this section, the court shall appoint a visitor who shall:

(a) Interview the petitioner and the minor;

(b) If the petitioner alleges the parent cannot be located, ascertain whether the parent cannot be located with due diligence; and

(c) Investigate any other matter relating to the petition as the court directs.

History:

[15-5-203, added 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 18, p. 510; am. 2014, ch. 287, sec. 2, p. 728; repealed and added 2026, ch. 79, sec. 4, p. 343.]
Idaho Code § 15-5-315 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-315
15-5-315 SPECIAL LIMITATIONS ON GUARDIAN'S POWER.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-315. Guardian ad litem — Duties. [effective until January 1, 2027] Subject to the direction of the court, the guardian ad litem shall have the following duties, which shall continue until the resignation of the guardian ad litem or until the court removes the guardian ad litem or no longer has jurisdiction, whichever occurs first:

(1) To conduct an independent factual investigation of the circumstances of the ward including, without limitation, the circumstances described in the petition;

(2) To file with the court a written report stating the results of the investigation, the guardian ad litem's recommendations, and such other information as the court may require. The guardian ad litem's written report shall be delivered to the court, with copies to all parties to the case, at least five (5) days before the date set for the adjudicatory hearing;

(3) To act as an advocate for the ward for whom appointed at each stage of the proceedings under this chapter and to be charged with the general representation of the ward. To that end, the guardian ad litem shall participate fully in the proceedings to the degree necessary to adequately represent the ward, and shall be entitled to confer with the ward and the ward's immediate family including, but not limited to, spouse, parents, siblings, children and next of kin;

(4) To facilitate and negotiate to ensure that the court, the department of health and welfare, if applicable, and the ward's attorney, if any, each fulfill their obligations to the ward in a timely fashion;

(5) To monitor the circumstances of a ward, if the ward is found to be within the purview of this chapter, to assure compliance with the law, and to assure that the terms of the court's orders are being fulfilled and remain in the best interest of the ward;

(6) To meet any parent or other person having legal or physical custody of the ward, record the concerns of the parent, and report them to the court or, if no such meeting occurs, file an affidavit stating why no meeting occurred;

(7) To maintain all information regarding the case confidential and to not disclose such information except to the court or to other parties to the case;

(8) To determine whether existing powers, trusts, and other measures may adequately give the ward the legal protection otherwise provided by a guardian, or whether such powers, trusts or other measures could be reasonably created and, if so, to recommend that either no guardianship be granted or that only a suitably limited guardianship be granted; and

(9) To exercise such other and further duties as may be expressly imposed by court order.

15-5-315. SPECIAL LIMITATIONS ON GUARDIAN'S POWER. [effective January 1, 2027] (1) Unless authorized by the court by specific order, a guardian for an adult subject to guardianship does not have the power to revoke or amend a medical directive or power of attorney for finances executed by the adult subject to guardianship. If a medical directive is in effect, unless there is a court order to the contrary, a health care decision of an agent takes precedence over that of the guardian and the guardian shall cooperate with the agent to the extent feasible. If a power of attorney for finances is in effect, unless there is a court order to the contrary, a decision by the agent that the agent is authorized to make under the power of attorney for finances takes precedence over that of the guardian and the guardian shall cooperate with the agent to the extent feasible.

(2) A guardian for an adult subject to guardianship may not initiate the commitment of the adult subject to guardianship to a mental health facility except in accordance with the state's procedure for involuntary civil commitment.

(3) A guardian for an adult subject to guardianship may not restrict the ability of the adult subject to guardianship to communicate, visit, or interact with others, including receiving visitors and making or receiving telephone calls, personal mail, or electronic communications, including through social media, or participating in social activities, unless:

(a) Authorized by the court by specific order;

(b) A protective order or a protective arrangement instead of guardianship is in effect that limits contact between the adult subject to guardianship and a person; or

(c) The guardian has good cause to believe restriction is necessary because interaction with a specified person poses a risk of significant physical, psychological, or financial harm to the adult subject to guardianship and the restriction is:

(i) For a period of not more than seven (7) business days if the person has a family or preexisting social relationship with the adult subject to guardianship; or

(ii) For a period of not more than sixty (60) days if the person does not have a family or preexisting social relationship with the adult subject to guardianship.

(4) Except as otherwise provided in subsection (5) of this section, a guardian appointed for a person with a developmental disability shall have no authority to refuse or withhold consent for medically necessary treatment when the effect of withholding such treatment would seriously endanger the life or health and well-being of the individual subject to guardianship. To withhold or attempt to withhold consent for such treatment may be cause for removal of the guardian. Except as otherwise provided in subsection (8) of this section, no health care provider or caregiver shall, based on such guardian's direction or refusal to consent to care, withhold or withdraw such treatment for the individual subject to guardianship. If the health care provider cannot obtain valid consent for such medically necessary treatment from the guardian, the health care provider or caregiver shall provide the medically necessary treatment as authorized by section 39-4504(1)(i), Idaho Code.

(5) A guardian appointed for a person with a developmental disability may consent to withholding or withdrawing treatment other than appropriate nutrition or hydration to the individual subject to guardianship, and a health care provider may withhold or withdraw such treatment in reliance on such consent, when in the reasonable medical judgment of the treating licensed independent practitioner, as defined in section 39-4502(13), Idaho Code, any of the following circumstances apply:

(a) The attending licensed independent practitioner and at least one (1) other licensed independent practitioner certifies that the individual subject to guardianship is chronically and irreversibly comatose;

(b) The treatment would merely prolong dying, would not be effective in ameliorating or correcting all of the individual subject to guardianship's life-threatening conditions, or would otherwise be futile in terms of the survival of the individual subject to guardianship; or

(c) The treatment would be virtually futile in terms of the survival of the individual subject to guardianship and would be inhumane under such circumstances.

(6) Any person who has information that medically necessary treatment of a individual subject to guardianship has been withheld or withdrawn in violation of this section may report such information to adult protective services or to the Idaho protection and advocacy system for people with developmental disabilities, which shall have the authority to investigate the report and in appropriate cases to seek a court order to ensure that medically necessary treatment is provided. If adult protective services or the protection and advocacy system determines that the withholding of medical treatment violates the provisions of this section, it may petition the court for an ex parte order to provide or continue the medical treatment in question. If the court finds, based on affidavits or other evidence, that there is probable cause to believe that the withholding of medical treatment in a particular case violates the provisions of this section, and that the life or health of the individual subject to guardianship is endangered thereby, the court shall issue an ex parte order to continue or to provide the treatment until such time as the court can hear evidence from the parties involved. Petitions for court orders under this section shall be expedited by the courts and heard as soon as possible. No bond shall be required of a petitioner under this section.

(7) No partial or total guardian or partial or total conservator appointed under the provisions of this chapter may without specific approval of the court in a proceeding separate from that in which such guardian or conservator was appointed:

(a) Consent to medical or surgical treatment, the effect of which permanently prohibits the conception of children by the individual subject to guardianship unless the treatment or procedures are necessary to protect the physical health of the individual subject to guardianship and would be prescribed for a person who does not have a developmental disability; or

(b) Consent to experimental surgery, procedures, or medications.

(8) Nothing in this section shall affect the rights of a competent person or surrogate decision-maker to withhold or withdraw treatment pursuant to section 39-4514, Idaho Code, unless the person is a respondent as defined in this chapter.

History:

[15-5-315, added 2005, ch. 49, sec. 1, p. 181; repealed and added 2026, ch. 79, sec. 5, p. 359.]
Idaho Code § 15-3-1001 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1001
15-3-1001 FORMAL PROCEEDINGS TERMINATING ADMINISTRATION — TESTATE OR INTESTATE — ORDER OF GENERAL PROTECTION.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1001. Formal proceedings terminating administration — Testate or intestate — Order of general protection. (a) A personal representative or any interested person may petition for an order of complete settlement of the estate. The personal representative may petition at any time, and any other interested person may petition after one (1) year from the appointment of the original personal representative except that no petition under this section may be entertained until the time for presenting claims which arose prior to the death of the decedent has expired. The petition may request the court to determine testacy, if not previously determined, to consider the final account or compel or approve an accounting and distribution, to construe any will or determine heirs and adjudicate the final settlement and distribution of the estate. After notice to all interested persons and hearing the court may enter an order or orders, on appropriate conditions, determining the persons entitled to distribution of the estate, and, as circumstances require, approving settlement and directing or approving distribution of the estate and discharging the personal representative from further claim or demand of any interested person.

(b) If one (1) or more heirs or devisees were omitted as parties in, or were not given notice of, a previous formal testacy proceeding, the court, on proper petition for an order of complete settlement of the estate under this section, and after notice to the omitted or unnotified persons and other interested parties determined to be interested on the assumption that the previous order concerning testacy is conclusive as to those given notice of the earlier proceeding, may determine testacy as it affects the omitted persons and confirm or alter the previous order of testacy as it affects all interested persons as appropriate in the light of the new proofs. In the absence of objection by an omitted or unnotified person, evidence received in the original testacy proceeding shall constitute prima facie proof of due execution of any will previously admitted to probate, or of the fact that the decedent left no valid will if the prior proceedings determined this fact.

History:

[I.C., sec. 15-3-1001, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-1111 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1111
15-2-1111 TRANSITIONAL PROVISION.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1111. transitional provision. The provisions of this chapter apply to the will of a decedent who dies on or after January 1, 2020.

History:

[15-2-1111, added 2023, ch. 104, sec. 1, p. 310.]
Idaho Code § 15-1-105 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-105
15-1-105 CONSTRUCTION AGAINST IMPLIED REPEAL.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-105. Construction against implied repeal. This code is a general act intended as a unified coverage of its subject matter and no part of it shall be deemed impliedly repealed by subsequent legislation if it can reasonably be avoided.

History:

[I.C., sec. 15-1-105, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-317 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-317
15-5-317 GUARDIAN'S REPORT — MONITORING OF GUARDIANSHIP.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-317. GUARDIAN'S REPORT — MONITORING OF GUARDIANSHIP. [effective January 1, 2027] A guardian's report on care of the adult and monitoring of a guardianship shall be done in accordance with Idaho supreme court rules.

History:

[15-5-317, added 2026, ch. 79, sec. 5, p. 360.]
Idaho Code § 15-2-206 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-206
15-2-206 EFFECT OF ELECTION ON BENEFITS BY WILL OR STATUTE.
Status: in_force

PART 2.

SUCCESSION OF QUASI-COMMUNITY PROPERTY — ELECTIVE SHARE OF SURVIVING SPOUSE

15-2-206. Effect of election on benefits by will or statute. (a) The surviving spouse's election of his elective share does not affect the share of the surviving spouse under the provisions of the decedent's will or intestate succession unless the surviving spouse also expressly renounces in the petition for an elective share the benefit of all or any of the provisions. If any provision is so renounced, the property or other benefit which would otherwise have passed to the surviving spouse thereunder is treated, subject to contribution under section 15-2-207(b), Idaho Code, as if the surviving spouse had predeceased the testator.

(b) A surviving spouse is entitled to homestead allowance and exempt property whether or not he elects to take an elective share and whether or not he renounces the benefits conferred upon him by the will except that, if it clearly appears from the will that a provision therein made for the surviving spouse was intended to be in lieu of these rights, he is not so entitled if he does not renounce the provision so made for him in the will.

History:

[15-2-206, added 1972, ch. 201, sec. 4, p. 510; am. 2016, ch. 262, sec. 2, p. 682.]
Idaho Code § 15-12-117 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-117
15-12-117 AGENT'S LIABILITY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-117. Agent's liability. An agent that violates this chapter is liable to the principal or the principal's successors in interest for the amount required to:

(1) Restore the value of the principal's property to what it would have been had the violation not occurred; and

(2) Reimburse the principal or the principal's successors in interest for the attorney's fees and costs, and other professional fees and costs, paid on the agent's behalf.

History:

[15-12-117, added 2008, ch. 186, sec. 2, p. 566.]
Idaho Code § 15-3-708 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-708
15-3-708 DUTY OF PERSONAL REPRESENTATIVE — SUPPLEMENTARY INVENTORY.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-708. Duty of personal representative — Supplementary inventory. If any property not included in the original inventory comes to the knowledge of a personal representative or if the personal representative learns that the value or description indicated in the original inventory for any item is erroneous or misleading, he shall make a supplementary inventory or appraisement showing the market value as of the date of the decedent's death of the new item or the revised market value or descriptions, and the appraisers or other data relied upon, if any, and file it with the court if the original inventory was filed, or send copies thereof to the state tax commission and to all interested persons to whom copies of the original inventory were sent pursuant to section 15-3-706, Idaho Code.

History:

[I.C., sec. 15-3-708, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 11, p. 319.]
Idaho Code § 15-3-504 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-504
15-3-504 SUPERVISED ADMINISTRATION — POWERS OF PERSONAL REPRESENTATIVE.
Status: in_force

PART 5.

SUPERVISED ADMINISTRATION

15-3-504. Supervised administration — Powers of personal representative. Unless restricted by the court, a supervised personal representative has, without interim orders approving exercise of a power, all powers of personal representatives under this code, but he shall not exercise his power to make any distribution of the estate without prior order of the court. Any other restriction on the power of a personal representative which may be ordered by the court must be indorsed on his letters of appointment and, unless so indorsed, is ineffective as to persons dealing in good faith with the personal representative.

History:

[I.C., sec. 15-3-504, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-303 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-303
15-5-303 NOTICE OF HEARING FOR APPOINTMENT OF GUARDIAN FOR ADULT.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-303. Procedure for court appointment of a guardian of an incapacitated person. [effective until January 1, 2027] (a) The incapacitated person or any person interested in his welfare may petition for a finding of incapacity and appointment of a guardian or co-guardians, limited or general. It is desirable to make available the least restrictive form of guardianship to assist persons who are only partially incapable of caring for their own needs. Recognizing that every individual has unique needs and differing abilities, the public welfare should be promoted by establishing a guardianship that permits incapacitated persons to participate as fully as possible in all decisions affecting them; that assists such persons in meeting the essential requirements for their physical health and safety, in protecting their rights, in managing their financial resources, and in developing or regaining their abilities to the maximum extent possible; and that accomplishes these objectives through providing, in each case, the form of guardianship that least interferes with legal capacity of a person to act in his own behalf. The petition shall include a plan in reasonable detail for the proposed actions of the guardian regarding the affairs of the ward after appointment of the guardian, to the extent reasonably known to the petitioner at the time of filing of the petition. If the complete mental, physical and emotional status, and the health care needs and other needs of the ward are not reasonably known to the petitioner at the time the petition is filed, or if the petitioner is not the proposed guardian, then the guardian shall submit to the court, and to all interested persons, in writing, within thirty (30) days after appointment of the guardian, a reasonably detailed plan covering such matters. Such plan must also be given to any person who has filed a request for notice under section 15-5-406, Idaho Code, and to other persons as the court may direct. Such plan shall be given to all such persons in accordance with the methods set forth in section 15-1-401, Idaho Code. If the plan changes during any time period between the periodic reports of the guardian, the modified plan shall be filed with the next report as a part thereof.

(b) Upon the filing of a petition, the court shall set a date for hearing on the issues of incapacity and unless the allegedly incapacitated person has counsel of his own choice, it shall appoint an attorney to represent him in the proceeding, who shall have the powers and duties of a guardian ad litem. The person alleged to be incapacitated shall be examined by a physician or other qualified person appointed by the court who shall submit his report in writing to the court. The court may, in appropriate cases, appoint a mental health professional, defined as a psychiatrist, psychologist, gerontologist, licensed social worker, or licensed counselor, to examine the proposed ward and submit a written report to the court. The person alleged to be incapacitated also shall be interviewed by a visitor sent by the court. The visitor shall also interview the person who appears to have caused the petition to be filed and any person who is nominated to serve as guardian, and visit the present place of abode of the person alleged to be incapacitated and the place it is proposed that he will be detained or reside if the requested appointment is made and submit his report in writing to the court. Where possible without undue delay and expenses beyond the ability to pay of the allegedly incapacitated person, the court, in formulating the judgment, may utilize the service of any public or charitable agency that offers or is willing to evaluate the condition of the allegedly incapacitated person and make recommendations to the court regarding the most appropriate form of state intervention in his affairs.

(c) Unless excused by the court for good cause, the proposed guardian shall attend the hearing. The person alleged to be incapacitated is entitled to be present at the hearing in person, and to see or hear all evidence bearing upon his condition. He is entitled to be represented by counsel, to present evidence and subpoena witnesses and documents, to examine witnesses, including the court-appointed physician, mental health professional, or other person qualified to evaluate the alleged impairment, as well as the court-appointed visitor, and otherwise participate in the hearing. The hearing may be a closed hearing upon the request of the person alleged to be incapacitated or his counsel and a showing of good cause. After appointment, the guardian shall immediately provide written notice of any proposed change in the permanent address of the ward to the court and all interested parties.

15-5-303. NOTICE OF HEARING FOR APPOINTMENT OF GUARDIAN FOR ADULT. [effective January 1, 2027] (1) Upon filing of a petition under section 15-5-302, Idaho Code, for appointment of a guardian for an adult, and after compliance with any required training and background check, the court shall set a date, time, and place for hearing the petition.

(2) A copy of a petition under section 15-5-302, Idaho Code, and notice of a hearing on the petition shall be served personally on the respondent. The notice shall inform the respondent of the respondent's rights at the hearing, including the right to an attorney and to attend the hearing. The notice shall include a description of the nature, purpose, and consequences of granting the petition. The court may not grant the petition if notice substantially complying with this subsection is not served on the respondent.

(3) In a proceeding on a petition under section 15-5-302, Idaho Code, the notice required under subsection (2) of this section shall be given to the persons required to be listed in the petition under section 15-5-302(2)(a) through (c), Idaho Code, and any other person interested in the respondent's welfare as the court determines. Failure to give notice under this subsection does not preclude the court from appointing a guardian.

(4) After the appointment of a guardian, notice of a hearing on a petition for an order under this part, together with a copy of the petition, shall be given to:

(a) The adult subject to guardianship;

(b) The guardian; and

(c) Any other person as the court determines.

History:

[15-5-303, added 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. 1982, ch. 285, sec. 3, p. 723; am. 1999, ch. 128, sec. 1, p. 370; am. 2005, ch. 51, sec. 1, p. 187; am. 2017, ch. 261, sec. 2, p. 645; repealed and added 2026, ch. 79, sec. 5, p. 350.]
Idaho Code § 15-2-606 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-606
15-2-606 FAILURE OF TESTAMENTARY PROVISION.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-606. Failure of testamentary provision. (a) Except as provided in section 15-2-605 of this Part, if a devise other than a residuary devise fails for any reason, it becomes a part of the residue.

(b) Except as provided in section 15-2-605 of this Part, if the residue is devised to two (2) or more persons and the share of one (1) of the residuary devisees fails for any reason, his share passes to the other residuary devisee, or to other residuary devisees in proportion to their interests in the residue.

History:

[I.C., sec. 15-2-606, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-501 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-501
15-5-501 AUTHORITY FOR PROTECTIVE ARRANGEMENT.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-501. authority for protective arrangement. [EFFECTIVE January 1, 2027] (1) Under this part, a court:

(a) Upon receiving a petition for a guardianship for an adult may order a protective arrangement instead of guardianship as a less restrictive alternative to guardianship; and

(b) Upon receiving a petition for a conservatorship for an individual may order a protective arrangement instead of conservatorship as a less restrictive alternative to conservatorship.

(2) A person interested in an adult's welfare, including the adult or a conservator for the adult, may petition under this part for a protective arrangement instead of guardianship.

(3) The following persons may petition under this part for a protective arrangement instead of conservatorship:

(a) The individual for whom the protective arrangement is sought;

(b) A person interested in the property, financial affairs, or welfare of the individual, including a person that would be affected adversely by lack of effective management of property or financial affairs of the individual; and

(c) The guardian for the individual.

History:

[15-5-501, added 2026, ch. 79, sec. 7, p. 385.]
Idaho Code § 15-5-103 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-103
15-5-103 SUPPLEMENTAL PRINCIPLES OF LAW AND EQUITY APPLICABLE.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-103. Facility of payment or delivery. [effective until january 1, 2027] Any person under a duty to pay or deliver money or personal property to a minor may perform this duty, in amounts not exceeding ten thousand dollars ($10,000) per annum, by paying or delivering the money or property to, (1) the minor, if he has attained the age of eighteen (18) years or is married; (2) any person having the care and custody of the minor with whom the minor resides; (3) a guardian of the minor; or (4) a financial institution incident to a deposit in a federally insured savings account in the sole name of the minor and giving notice of the deposit to the minor. This section does not apply if the person making payment or delivery has actual knowledge that a conservator has been appointed or proceedings for appointment of a conservator of the estate of the minor are pending. The persons, other than the minor or any financial institution under (4) of this section, receiving money or property for a minor, are obligated to apply the money to the support and education of the minor, but may not pay themselves except by way of reimbursement for out-of-pocket expenses for goods and services necessary for the minor's support. Any excess sums shall be preserved for future support of the minor and any balance not so used and any property received for the minor must be turned over to the minor when he attains majority. Persons who pay or deliver in accordance with provisions of this section are not responsible for the proper application thereof.

15-5-103. SUPPLEMENTAL PRINCIPLES OF LAW AND EQUITY APPLICABLE. [effective january 1, 2027] Unless displaced by a particular provision of this chapter, the principles of law and equity supplement its provisions.

History:

[15-5-103, added 1971, ch. 111, sec. 1, p. 233; am. 1989, ch. 79, sec. 1, p. 141; repealed and added 2026, ch. 79, sec. 3, p. 331.]
Idaho Code § 15-3-309 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-309
15-3-309 INFORMAL APPOINTMENT PROCEEDINGS — REGISTRAR NOT SATISFIED.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-309. Informal appointment proceedings — Registrar not satisfied. If the registrar is not satisfied that a requested informal appointment of a personal representative should be made because of failure to meet the requirements of sections 15-3-307 and 15-3-308 of this Part, or for any other reason, he may decline the application. A declination of informal appointment is not an adjudication and does not preclude appointment in formal proceedings.

History:

[I.C., sec. 15-3-309, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-203 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-203
15-13-203 JURISDICTION.
Status: in_force

PART 2

JURISDICTION

15-13-203. JURISDICTION. A court of this state has jurisdiction to appoint a guardian or issue a protective order for a respondent if:

(1) This state is the respondent's home state;

(2) On the date the petition is filed, this state is a significant-connection state and:

(a) The respondent does not have a home state, or a court of the respondent's home state has declined to exercise jurisdiction because this state is a more appropriate forum; or

(b) The respondent has a home state, a petition for an appointment or order is not pending in a court of that state or another significant-connection state, and, before the court makes the appointment or issues the order:

(i) A petition for an appointment or order is not filed in the respondent's home state;

(ii) An objection to the court's jurisdiction is not filed by a person required to be notified of the proceeding; and

(iii) The court in this state concludes that it is an appropriate forum under the factors set forth in section 15–13–206, Idaho Code;

(3) This state does not have jurisdiction under either subsection (1) or (2) of this section, the respondent's home state and all significant-connection states have declined to exercise jurisdiction because this state is the more appropriate forum, and jurisdiction in this state is consistent with the constitutions of this state and the United States; or

(4) The requirements for special jurisdiction under section 15–13–204, Idaho Code, are met.

History:

[15-13-203, added 2011, ch. 36, sec. 1, p. 81.]
Idaho Code § 15-5-431 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-431
15-5-431 TERMINATION OR MODIFICATION OF CONSERVATORSHIP.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-431. Payment of debt and delivery of property to foreign conservator without local proceedings. [effective until January 1, 2027] Any person indebted to a protected person, or having possession of property or of an instrument evidencing a debt, stock, or chose in action belonging to a protected person may pay or deliver to a conservator, guardian of the estate or other like fiduciary appointed by a court of the state of residence of the protected person, upon being presented with proof of his appointment and an affidavit made by him or on his behalf stating:

(a) That no protective proceeding relating to the protected person is pending in this state, including any proceeding under chapters 9, 10 and/or 11, title 15, Idaho Code; and

(b) That the foreign conservator is entitled to payment or to receive delivery.

If the person to whom the affidavit is presented is not aware of any protective proceeding pending in this state, payment or delivery in response to the demand and affidavit discharges the debtor or possessor.

15-5-431. TERMINATION OR MODIFICATION OF CONSERVATORSHIP. [effective January 1, 2027] (1) A conservatorship for a minor terminates on the earliest of:

(a) A court order terminating the conservatorship;

(b) The minor:

(i) Becoming an adult; or

(ii) If the minor consents, or the court finds by clear and convincing evidence that substantial harm to the minor's interests is otherwise likely, attaining twenty-one (21) years of age;

(c) Emancipation of the minor; or

(d) Death of the minor.

(2) A conservatorship for an adult individual subject to conservatorship terminates on order of the court or when the adult individual subject to conservatorship dies.

(3) An individual subject to conservatorship, the conservator, or a person interested in the welfare of the individual subject to conservatorship may petition for:

(a) Termination of the conservatorship on the grounds that a basis for appointment under section 15-5-401, Idaho Code, does not exist or termination would be in the best interest of the individual subject to conservatorship or for other good cause; or

(b) Modification of the conservatorship on the grounds that the extent of protection or assistance granted is not appropriate or for other good cause.

(4) The court shall hold a hearing to determine whether termination or modification of a conservatorship is appropriate upon:

(a) Petition under subsection (3) of this section that contains allegations that, if true, would support a reasonable belief that termination or modification of the conservatorship may be appropriate, but the court may decline to hold a hearing if a petition based on the same or substantially similar facts was filed within the preceding six (6) months;

(b) A communication from the individual subject to conservatorship, the conservator, or a person interested in the welfare of the individual subject to conservatorship that supports a reasonable belief that termination or modification of the conservatorship may be appropriate, including because the functional needs of the individual subject to conservatorship or supports or services available to the individual subject to conservatorship have changed;

(c) A report from a guardian or conservator that indicates that termination or modification may be appropriate because the functional needs or supports or services available to the individual subject to conservatorship have changed or a protective arrangement instead of conservatorship or other less restrictive alternative is available; or

(d) A determination by the court that a hearing would be in the best interest of the individual subject to conservatorship.

(5) Notice of a petition under subsection (3) of this section shall be given to the individual subject to conservatorship, the conservator, and any such other person as the court determines.

(6) Upon presentation of prima facie evidence for termination of a conservatorship, the court shall order termination unless it is proven that a basis for appointment of a conservator under section 15-5-401, Idaho Code, exists.

(7) The court shall modify the powers granted to a conservator if the powers are excessive or inadequate due to a change in the abilities or limitations of the individual subject to conservatorship, supports given to the individual subject to conservatorship, or other circumstances.

(8) Unless the court otherwise orders for good cause, before terminating a conservatorship, the court shall follow the same procedures to safeguard the rights of the individual subject to conservatorship that apply to a petition for conservatorship.

(9) An individual subject to conservatorship who seeks to terminate or modify the terms of the conservatorship has the right to choose an attorney to represent the individual subject to conservatorship in the matter. If the individual is not represented by an attorney, the court shall appoint an attorney under the same conditions as in section 15-5-406, Idaho Code. The court shall award reasonable attorney's fees to the attorney as provided in section 15-5-119, Idaho Code.

(10) Upon termination of a conservatorship other than by reason of the death of the individual subject to conservatorship, property of the conservatorship estate passes to the individual formerly subject to conservatorship. The order of termination shall direct the conservator to file a final report and petition for discharge on approval by the court of the final report.

(11) Upon termination of a conservatorship by reason of the death of the individual subject to conservatorship, the conservator promptly shall file a final report and petition for discharge on approval by the court of the final report. Upon approval of the final report, the conservator shall proceed expeditiously to distribute the conservatorship estate to the individual subject to conservatorship's estate or as otherwise ordered by the court. The conservator may take reasonable measures necessary to preserve the conservatorship estate until distribution can be made.

(12) The court shall issue a final order of discharge on the approval by the court of the final report and satisfaction by the conservator of any other condition the court imposed on the conservator's discharge.

History:

[15-5-431, added 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 16, p. 319; am. 2006, ch. 182, sec. 4, p. 566; repealed and added 2026, ch. 79, sec. 6, p. 382.]
Idaho Code § 15-3-1009 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1009
15-3-1009 DECREE OF DISTRIBUTION TO ATTORNEY GENERAL.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1009. Decree of distribution to attorney general. Whenever any estate involves, or may involve, a charitable trust, the court shall at the time of distribution of said estate forward to the attorney general of the state of Idaho a certified copy of said decree of distribution of the estate which involves or may involve said charitable trust.

History:

[I.C., sec. 15-3-1009, as added by 1972, ch. 201, sec. 15, p. 510.]
Idaho Code § 15-3-308 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-308
15-3-308 INFORMAL APPOINTMENT PROCEEDINGS — PROOF AND FINDINGS REQUIRED.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-308. Informal appointment proceedings — Proof and findings required. (a) In informal appointment proceedings, the registrar must determine whether:

(1) The application for informal appointment of a personal representative is complete;

(2) The applicant has made oath or affirmation that the statements contained in the application are true to the best of his knowledge and belief;

(3) The applicant appears from the application to be an interested person as defined in subsection (25) of section 15-1-201, Idaho Code;

(4) On the basis of the statements in the application, venue is proper;

(5) Any will to which the requested appointment relates has been formally or informally probated; but this requirement does not apply to the appointment of a special administrator;

(6) Any notice required by section 15-3-204, Idaho Code, has been given;

(7) From the statements in the application, the person whose appointment is sought has priority entitling him to the appointment.

(b) Unless section 15-3-612, Idaho Code, controls, the application must be denied if it indicates that a personal representative who has not filed a written statement of resignation as provided in subsection (c) of section 15-3-610, Idaho Code, has been appointed in this or another county of this state, that (unless the applicant is the domiciliary personal representative or his nominee) the decedent was not domiciled in this state, and that a personal representative whose appointment has not been terminated has been appointed by a court in the state of domicile, or that other requirements of this section have not been met.

History:

[15-3-308, added 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 20, p. 319; am. 2020, ch. 82, sec. 4, p. 177.]
Idaho Code § 15-6-102 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-102
15-6-102 OWNERSHIP AS BETWEEN PARTIES, AND OTHERS — PROTECTION OF FINANCIAL INSTITUTIONS.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-102. Ownership as between parties, and others — Protection of financial institutions. The provisions of sections 15-6-103 through 15-6-105 of this Part concerning beneficial ownership as between parties, or as between parties and P.O.D. payees or beneficiaries of multiple-party accounts, are relevant only to controversies between these persons and their creditors and other successors, and have no bearing on the power of withdrawal of these persons as determined by the terms of account contracts. The provisions of sections 15-6-108 through 15-6-113 of this Part govern the liability of financial institutions who make payments pursuant thereto, and their set-off rights.

History:

[I.C., sec. 15-6-102, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-303 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-303
15-3-303 INFORMAL PROBATE — PROOF AND FINDINGS REQUIRED.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-303. Informal probate — Proof and findings required. (a) In an informal proceeding for original probate of a will or informal statement of intestacy where the estate is community and there is a surviving spouse, the registrar shall determine whether:

(1) The application is complete;

(2) The applicant has made oath or affirmation that the statements contained in the application are true to the best of his knowledge and belief;

(3) The applicant appears from the application to be an interested person as defined in subsection (25) of section 15-1-201, Idaho Code;

(4) On the basis of the statements in the application, venue is proper;

(5) An original, duly executed and apparently unrevoked will is in the registrar's possession;

(6) Any notice required by section 15-3-204, Idaho Code, has been given and that the application is not within section 15-3-304, Idaho Code;

(7) It appears from the application that the time limit for original probate has not expired; and

(8) If the application is for a statement of intestacy of a community estate with a surviving spouse, on the basis of statements in the application and affidavit: 1. the decedent left no will, 2. the decedent's estate consists solely of community property of the decedent and the surviving spouse, and 3. the decedent left a surviving spouse. In addition to this, the registrar shall set out the name of the surviving spouse.

(b) The application shall be denied if it indicates that a personal representative has been appointed in another county of this state or, except as provided in subsection (d) of this section, if it appears that this or another will of the decedent has been the subject of a previous probate order.

(c) A will which appears to have the required signatures and which contains an attestation clause showing that requirements of execution under section 15-2-502, 15-2-503 or 15-2-506, Idaho Code, have been met shall be probated without further proof. In other cases, the registrar may assume execution if the will appears to have been properly executed, or he may accept a sworn statement or affidavit of any person having knowledge of the circumstances of execution, whether or not the person was a witness to the will.

(d) Informal probate of a will that has been previously probated elsewhere may be granted at any time upon written application by any interested person, together with deposit of an authenticated copy of the will and of the statement probating it from the office or court where it was first probated.

(e) A will from a place that does not provide for probate of a will after death, and that is not eligible for probate under subsection (a) of this section, may be probated in this state upon receipt by the registrar of a duly authenticated copy of the will and a duly authenticated certificate of its legal custodian that the copy filed is a true copy and that the will has become operative under the law of the other place.

History:

[15-3-303, added 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. 1973, ch. 167, sec. 19, p. 319; am. 2020, ch. 82, sec. 3, p. 176.]
Idaho Code § 15-5-104 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-104
15-5-104 SUBJECT MATTER JURISDICTION.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-104. Delegation of powers by parent or guardian. [effective until january 1, 2027] A parent or a guardian of a minor or incapacitated person, by a properly executed power of attorney, may delegate to another person, for a period not exceeding six (6) months, or in the case of military personnel serving beyond the territorial limits of the United States for a period not exceeding twelve (12) months, any of the parent's or guardian's powers regarding care, custody, or property of the minor or ward including, but not limited to, powers for medical care and educational care of the minor or ward, except the parent's or guardian's power to consent to marriage or adoption of a minor or ward. The delegation for a minor to a grandparent of the minor, or to a sibling of the minor, or to a sibling of either parent of the minor, shall continue in effect until the time period, or date, or condition set forth in the power of attorney for automatic expiration of the power of attorney occurs. If the power of attorney does not provide a time period, or date, or condition for automatic expiration of the power, the power of attorney shall continue in effect for a period of three (3) years. The power may be revoked prior to the expiration of the three (3) year period, or prior to the time period, or date, or condition for automatic expiration, in a writing delivered to the grandparent or sibling by the delegating parent or guardian. The power of attorney does not need to be notarized or recorded to be valid. However, if the power is recorded, any revocation of the power by a writing must also be recorded before the revocation is effective.

15-5-104. SUBJECT MATTER JURISDICTION. [effective january 1, 2027] (1) The district court has jurisdiction over a conservatorship or protective arrangement instead of a conservatorship for a minor domiciled or having property in this state. Except to the extent jurisdiction is precluded by the uniform child custody jurisdiction and enforcement act, chapter 11, title 32, Idaho Code, or the Idaho child protective act, chapter 16, title 16, Idaho Code, the district court has jurisdiction over a guardianship for a minor domiciled or present in this state. Where a minor is within the jurisdiction of a court under the child protective act or where a guardianship proceeding arose in connection with a permanency plan for a minor who was the subject of a proceeding under the child protective act, the court having jurisdiction over the proceeding under the child protective act shall have exclusive jurisdiction and venue over any guardianship proceeding involving such minor unless, in furtherance of the permanency plan, the court declines to exercise such jurisdiction and venue, notwithstanding the provisions of this subsection.

(a) In any action connected to a guardianship pursuant to this subsection, in addition to notice or service upon interested parties, as provided in section 15-5-203, Idaho Code, notice of the following shall be served upon the department of health and welfare in the manner prescribed in Idaho supreme court rules:

(i) Any petition for the appointment of a guardian of a minor;

(ii) Any pleading filed in connection with such guardianship;

(iii) Any proceeding of any nature in such guardianship; and

(iv) The time and place of any hearing in connection with such guardianship.

(b) In any action occurring pursuant to the provisions of this subsection, the department of health and welfare shall have the right to appear and be heard at any hearing and shall have the right to intervene at any stage of the action.

(c) A guardian appointed in an action occurring pursuant to this subsection may not consent to the adoption of the minor without providing prior notice of the action of adoption to the department of health and welfare.

(2) The district court has jurisdiction over a guardianship, conservatorship, or protective arrangement under this chapter for an adult as provided in the uniform adult guardianship and protective proceedings jurisdiction act, chapter 13, title 15, Idaho Code.

(3) After notice is given in a proceeding for a guardianship, conservatorship, or protective arrangement under this chapter and until termination of the proceeding, the court in which the petition is filed has:

(a) Exclusive jurisdiction to determine the need for the guardianship, conservatorship, or protective arrangement;

(b) Exclusive jurisdiction to determine how property of the respondent shall be managed, expended, or distributed to or for the use of the respondent, an individual who is dependent in fact on the respondent, or other claimant;

(c) Nonexclusive jurisdiction to determine the validity of a claim against the respondent or property of the respondent or a question of title concerning the property; and

(d) If a guardian or conservator is appointed, exclusive jurisdiction over issues related to administration of the guardianship or conservatorship.

(4) A court that appoints a guardian or conservator or authorizes a protective arrangement under this chapter has exclusive and continuing jurisdiction over the proceeding until the court terminates the proceeding or the appointment or protective arrangement expires by its terms.

History:

[15-5-104, added 1971, ch. 111, sec. 1, p. 233; am. 1991, ch. 29, sec. 1, p. 58; am. 2003, ch. 64, sec. 1, p. 210; repealed and added 2026, ch. 79, sec. 3, p. 331.]
Idaho Code § 15-13-204 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-204
15-13-204 SPECIAL JURISDICTION.
Status: in_force

PART 2

JURISDICTION

15-13-204. SPECIAL JURISDICTION. (1) A court of this state lacking jurisdiction pursuant to section 15–13–203(1) through (3), Idaho Code, has special jurisdiction to do any of the following:

(a) Appoint a guardian in an emergency for a term not exceeding ninety (90) days for a respondent who is physically present in this state;

(b) Issue a protective order with respect to real or tangible personal property located in this state;

(c) Appoint a guardian or conservator for an incapacitated or protected person for whom a provisional order to transfer the proceeding from another state has been issued under procedures similar to section 15–13–301, Idaho Code.

(2) If a petition for the appointment of a guardian in an emergency is brought in this state and this state was not the respondent's home state on the date the petition was filed, the court shall dismiss the proceeding at the request of the court of the home state, if any, whether dismissal is requested before or after the emergency appointment.

History:

[15-13-204, added 2011, ch. 36, sec. 1, p. 82.]
Idaho Code § 15-3-717 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-717
15-3-717 COREPRESENTATIVES — WHEN JOINT ACTION REQUIRED.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-717. Corepresentatives — When joint action required. If two (2) or more persons are appointed corepresentatives and unless the will provides otherwise, the concurrence of a majority is required on all acts connected with the administration and distribution of the estate. This restriction does not apply when any corepresentative receives and receipts for property due the estate, when the concurrence of all cannot readily be obtained in the time reasonably available for emergency action necessary to preserve the estate, or when a corepresentative has been delegated to act for the others. Persons dealing with a corepresentative if actually unaware that another has been appointed to serve with him or if advised by the personal representative with whom they deal that he has authority to act alone for any of the reasons mentioned herein, are as fully protected as if the person with whom they dealt had been the sole personal representative.

History:

[I.C., sec. 15-3-717, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-618 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-618
15-3-618 TERMINATION OF APPOINTMENT — SPECIAL ADMINISTRATOR.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-618. Termination of appointment — Special administrator. The appointment of a special administrator terminates in accordance with the provisions of the order of appointment or on the appointment of a general personal representative. In other cases, the appointment of a special administrator is subject to termination as provided in sections 15-3-608 through 15-3-611 of this Part.

History:

[I.C., sec. 15-3-618, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-106 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-106
15-14-106 PROCEDURE FOR DISCLOSING DIGITAL ASSETS.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-106. procedure for disclosing digital assets. (1) When disclosing the digital assets of a user under this chapter, the custodian may at its sole discretion:

(a) Grant a fiduciary or designated recipient full access to the user's account;

(b) Grant a fiduciary or designated recipient partial access to the user's account sufficient to perform the tasks with which the fiduciary or designated recipient is charged; or

(c) Provide a fiduciary or designated recipient with a copy in a record of any digital asset that, on the date the custodian received the request for disclosure, the user could have accessed if the user were alive and had full capacity and access to the account.

(2) A custodian may assess a reasonable administrative charge for the cost of disclosing digital assets under this chapter.

(3) A custodian need not disclose a digital asset deleted by a user.

(4) If a user directs or a fiduciary requests a custodian to disclose some, but not all, of the user's digital assets, the custodian need not disclose the assets if segregation of the assets would impose an undue burden on the custodian. If the custodian believes the direction or request imposes an undue burden, the custodian or the fiduciary may seek an order from the court for an order to disclose:

(a) A subset limited by date of the user's digital assets;

(b) All of the user's digital assets to the fiduciary or designated recipient;

(c) None of the user's digital assets; or

(d) All of the user's digital assets to the court for review in camera.

History:

[15-14-106, added 2016, ch. 263, sec. 1, p. 688.]
Idaho Code § 15-1-109 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-109
15-1-109 SATISFACTION OF PECUNIARY DEVISES OR TRANSFERS BY DISTRIBUTION IN KIND.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-109. Satisfaction of pecuniary devises or transfers by distribution in kind. (1) Whenever a personal representative or a trustee satisfies a pecuniary devise or transfer in trust by a distribution in kind with assets at their value for federal estate tax purposes, such fiduciary, in order to implement such a devise or transfer in trust, must, unless the governing instrument provides otherwise, distribute assets, including cash, fairly representative of appreciation or depreciation in all of the property so available for distribution in satisfaction of such pecuniary devise or transfer.

(b) Subsection (1) of this section is not intended to imply that the present law of this state, relating to selection of assets by fiduciaries in the circumstances herein described, has been otherwise than as set forth herein, but is a statement of the fiduciary principles applicable to such fiduciaries.

History:

[15-1-109, added 1999, ch. 306, sec. 1, p. 763.]
Idaho Code § 15-7-206 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-206
15-7-206 TRUST PROCEEDINGS — INITIATION BY NOTICE — NECESSARY PARTIES.
Status: in_force

PART 2.

JURISDICTION OF COURT CONCERNING TRUSTS

15-7-206. Trust proceedings — Initiation by notice — Necessary parties. Proceedings under section 15-7-201 of this Part are initiated by filing a petition in the court and giving notice pursuant to section 15-1-401 of this code to interested parties. The court may order notification of additional persons. A decree is valid as to all who are given notice of the proceeding though fewer than all interested parties are notified.

History:

[I.C., sec. 15-7-206, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-904 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-904
15-3-904 INTEREST ON GENERAL PECUNIARY DEVISE.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-904. Interest on general pecuniary devise. General pecuniary devises bear interest at the legal rate beginning one (1) year after the first appointment of a personal representative until payment, unless a contrary intent is indicated by the will.

History:

[I.C., sec. 15-3-904, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-430 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-430
15-5-430 REMOVAL OF CONSERVATOR — APPOINTMENT OF SUCCESSOR.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-430. Termination of proceeding. [effective until January 1, 2027] The protected person, his personal representative, the conservator, or any other interested person may petition the court to terminate the conservatorship. A protected person seeking termination is entitled to the same rights and procedure as in an original proceeding for a protective order. The court, upon determining after notice and hearing that the minority or disability of the protected person has ceased or that it would be in the best interests of the protected person to establish the conservatorship in another jurisdiction may terminate the conservatorship and, where appropriate, order initiation of proceedings in another jurisdiction or delivery of the assets to a foreign conservator as set forth in chapters 9, 10 and/or 11, title 15, Idaho Code. Upon termination, title to assets of the estate passes to the former protected person or to his successor subject to provision in the order for expenses of administration or to conveyances from the conservator to the former protected person or his successors, to evidence the transfer.

15-5-430. REMOVAL OF CONSERVATOR — APPOINTMENT OF SUCCESSOR. [effective January 1, 2027] (1) The court may remove a conservator for failure to perform the conservator's duties or other good cause and appoint a successor conservator to assume the duties of the conservator.

(2) The court shall hold a hearing to determine whether to remove a conservator and appoint a successor upon:

(a) Petition of the individual subject to conservatorship, the conservator, or a person interested in the welfare of the individual subject to conservatorship that contains allegations that, if true, would support a reasonable belief that removal of the conservator and appointment of a successor may be appropriate, but the court may decline to hold a hearing if a petition based on the same or substantially similar facts was filed during the preceding six (6) months;

(b) Communication from the individual subject to conservatorship, the conservator, or a person interested in the welfare of the individual subject to conservatorship that supports a reasonable belief that removal of the conservator and appointment of a successor may be appropriate; or

(c) Determination by the court that a hearing would be in the best interest of the individual subject to conservatorship.

(3) Notice of a petition under subsection (2)(a) of this section shall be given to the individual subject to conservatorship, the conservator, and any other person as the court determines.

(4) An individual subject to conservatorship who seeks to remove the conservator and have a successor appointed has the right to choose an attorney to represent the individual subject to conservatorship in this matter. If the individual subject to conservatorship is not represented by an attorney, the court may, in the discretion of the court, appoint an attorney under the same conditions as in section 15-5-406, Idaho Code. The court shall award reasonable attorney's fees to the attorney as provided in section 15-5-119, Idaho Code.

(5) In selecting a successor conservator, the court shall follow the priorities under section 15-5-410, Idaho Code.

(6) Not later than thirty (30) days after appointing a successor conservator, the successor conservator shall give notice of the appointment to the individual subject to conservatorship and any person entitled to notice under section 15-5-411(5), Idaho Code, or a subsequent order.

History:

[15-5-430, added 1971, ch. 111, sec. 1, p. 233; am. 2006, ch. 182, sec. 3, p. 566; repealed and added 2026, ch. 79, sec. 6, p. 382.]
Idaho Code § 15-7-301 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-301
15-7-301 GENERAL DUTIES NOT LIMITED.
Status: in_force

PART 3.

DUTIES AND LIABILITIES OF TRUSTEES

15-7-301. General duties not limited. Except as specifically provided, the general duty of the trustee to administer a trust expeditiously for the benefit of the beneficiaries is not altered by this code.

History:

[I.C., sec. 15-7-301, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-1-501 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-501
15-1-501 CONSTRUCTION OF CERTAIN FORMULA CLAUSES.
Status: in_force

PART 5.

MISCELLANEOUS PROVISIONS

15-1-501. construction of certain formula clauses. (1) A will or trust of a decedent who dies after December 31, 2009, and before January 1, 2011, that contains a formula referring to the "unified credit," "estate tax exemption," "applicable exemption amount," "applicable credit amount," "applicable exclusion amount," "generation-skipping transfer tax exemption," "GST exemption," "marital deduction," "maximum marital deduction" or "unlimited marital deduction," or that measures a share of an estate or trust based on the amount that can pass free of federal estate taxes or the amount that can pass free of federal generation-skipping transfer taxes, or that is otherwise based on a similar provision of federal estate tax or generation-skipping transfer tax law, shall be deemed to refer to the federal estate and generation-skipping transfer tax laws as they apply with respect to estates of decedents dying in 2010, without regard to whether the decedent's personal representative or other fiduciary elects not to have the estate tax apply with respect to that estate. This provision shall not apply with respect to a will, trust or other instrument that manifests an intent that a contrary rule shall apply.

(2) The personal representative, trustee, other fiduciary or any affected beneficiary under the will, trust or other instrument may bring a proceeding to determine whether the decedent intended that the will, trust or other instrument should be construed in a manner other than as provided in subsection (1) of this section. A proceeding under this section shall be commenced before January 1, 2012. In a proceeding under this section, the court may consider extrinsic evidence that contradicts the plain meaning of the will, trust or other instrument. The court shall have the power to modify a provision of the will, trust or other instrument that refers to the federal estate tax or generation-skipping tax laws as described in subsection (1) of this section to:

(a) Conform the terms to the decedent's intention; or

(b) Achieve the decedent's tax objectives in a manner that is not contrary to the decedent's probable intention.

The court may provide that an interpretation or modification pursuant to this section shall be effective as of the decedent's date of death. A person who commences a proceeding under this section has the burden of proof, by clear and convincing evidence, in establishing the decedent's intent that the will, trust or other instrument should be construed in a manner other than as provided in subsection (1) of this section.

(3) For purposes of this section only, interested persons may enter into a binding agreement to determine whether the decedent intended that the will, trust or other instrument should be construed in a manner other than as provided in subsection (1) of this section and to conform the terms to the decedent's intention, without court approval as provided in subsection (2) of this section. As used in the subsection, "interested persons" means persons whose consent would be required in order to achieve a binding settlement were the settlement to be approved by the court. In the case of a trust, the agreement may be by nonjudicial settlement agreement pursuant to chapter 8, title 15, Idaho Code. Any interested person may petition the court to approve the agreement or to determine whether all interested persons are parties to the agreement, either in person or by adequate representation where permitted by law, and whether the agreement contains terms the court could have properly approved.

History:

[15-1-501, added 2010, ch. 68, sec. 1, p. 116; am. 2011, ch. 305, sec. 1, p. 872.]
Idaho Code § 15-3-502 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-502
15-3-502 SUPERVISED ADMINISTRATION — PETITION — ORDER.
Status: in_force

PART 5.

SUPERVISED ADMINISTRATION

15-3-502. Supervised administration — Petition — Order. A petition for supervised administration may be filed by any interested person or by a personal representative at any time or the prayer for supervised administration may be joined with a petition in a testacy or appointment proceeding. If the testacy of the decedent and the priority and qualification of any personal representative have not been adjudicated previously, the petition for supervised administration shall include the matters required of a petition in a formal testacy proceeding and the notice requirements and procedures applicable to a formal testacy proceeding apply. If not previously adjudicated, the court shall adjudicate the testacy of the decedent and questions relating to the priority and qualifications of the personal representative in any case involving a request for supervised administration, even though the request for supervised administration may be denied. After notice to interested persons, the court shall order supervised administration of a decedent's estate: (1) if the decedent's will directs supervised administration, it shall be ordered unless the court finds that circumstances bearing on the need for supervised administration have changed since the execution of the will and that there is no necessity for supervised administration; (2) if the decedent's will directs unsupervised administration, supervised administration shall be ordered only upon a finding that it is necessary for protection of persons interested in the estate; or (3) in other cases if the court finds that supervised administration is necessary under the circumstances.

History:

[I.C., sec. 15-3-502, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-101 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-101
15-13-101 SHORT TITLE.
Status: in_force

PART 1

GENERAL PROVISIONS

15-13-101. SHORT TITLE. This chapter may be cited as the "Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act."

History:

[15-13-101, added 2011, ch. 36, sec. 1, p. 79.]
Idaho Code § 15-14-112 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-112
15-14-112 DISCLOSURE OF CONTENTS OF ELECTRONIC COMMUNICATIONS HELD IN TRUST WHEN TRUSTEE IS NOT ORIGINAL USER.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-112. disclosure of contents OF ELECTRONIC COMMUNICATIONS HELD IN TRUST WHEN TRUSTEE is NOT ORIGINAL USER. Unless otherwise ordered by the court, directed by the user or provided in a trust, a custodian shall disclose to a trustee that is not an original user of the account the content of an electronic communication sent or received by an original or successor user and carried, maintained, processed, received or stored by the custodian in the account of the trust if the trustee gives to the custodian:

(1) A written request for disclosure in physical or electronic form;

(2) A certified copy of the trust instrument or a certification of the trust under chapter 1, title 68, Idaho Code, that includes consent to disclosure of the content of electronic communications to the trustee;

(3) A certification by the trustee, under penalty of perjury, that the trust exists and that the trustee is a currently acting trustee of the trust; and

(4) If requested by the custodian:

(a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or

(b) Evidence linking the account to the trust.

History:

[15-14-112, added 2016, ch. 263, sec. 1, p. 690.]
Idaho Code § 15-6-306 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-306
15-6-306 EFFECT OF REGISTRATION IN BENEFICIARY FORM.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-306. Effect of registration in beneficiary form. The designation of a TOD beneficiary on a registration in beneficiary form has no effect on ownership until the owner's death. A registration of a security in beneficiary form may be canceled or changed at any time by the sole owner or all then surviving owners without the consent of the beneficiary.

History:

[15-6-306, added 1996, ch. 303, sec. 1, p. 997.]
Idaho Code § 15-3-1008 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1008
15-3-1008 SUBSEQUENT ADMINISTRATION.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1008. Subsequent administration. If other property of the estate is discovered after an estate has been settled and the personal representative discharged or after one (1) year after a closing statement has been filed, the court upon petition of any interested person and upon notice as it directs may appoint the same or a successor personal representative to administer the subsequently discovered estate. If a new appointment is made, unless the court orders otherwise, the provisions of this code apply as appropriate; but no claim previously barred may be asserted in the subsequent administration.

History:

[I.C., sec. 15-3-1008, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-804 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-804
15-3-804 MANNER OF PRESENTATION OF CLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-804. Manner of presentation of claims. Claims against a decedent's estate may be presented as follows:

(a) The claimant shall deliver or mail to the personal representative a written statement of the claim indicating its basis, the name and address of the claimant, and the amount claimed, and file a written statement of the claim, in the form prescribed by rule, with the clerk of the court. The claim is deemed presented on the last to occur of: (1) delivery or mailing of the written statement of claim to the personal representative; or, (2) the filing of the claim with the court. If a claim is not yet due, the date when it will become due shall be stated. If the claim is contingent or unliquidated, the nature of the uncertainty shall be stated. If the claim is secured, the security shall be described. Failure to describe correctly the security, the nature of any uncertainty, and the due date of a claim not yet due does not invalidate the presentation made.

(b) The claimant may commence a proceeding against the personal representative in any court where the personal representative may be subjected to jurisdiction, to obtain payment of his claim against the estate, but the commencement of the proceeding must occur within the time limited for presenting the claim. No presentation of claim is required in regard to matters claimed in proceedings against the decedent which were pending at the time of his death.

(c) If a claim is presented under subsection (a) of this section, no proceeding thereon may be commenced more than sixty (60) days after the personal representative has mailed a notice of disallowance; but, in the case of a claim which is not presently due or which is contingent or unliquidated, the personal representative may consent to an extension of the sixty (60) day period, or to avoid injustice the court, on petition, may order an extension of the sixty (60) day period, but in no event shall the extension run beyond the applicable statute of limitations.

History:

[15-3-804, as added by 1971, ch. 111, sec. 1, p. 233; am. 1992, ch. 240, sec. 1, p. 712; am. 2004, ch. 124, sec. 1, p. 416.]
Idaho Code § 15-2-207 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-207
15-2-207 LIABILITY OF OTHERS.
Status: in_force

PART 2.

SUCCESSION OF QUASI-COMMUNITY PROPERTY — ELECTIVE SHARE OF SURVIVING SPOUSE

15-2-207. Liability of others. (a) In a proceeding for an elective share, property which passes or has passed to the surviving spouse by testate or intestate succession and property included in the augmented estate which has not been renounced is applied first to satisfy the elective share and to reduce the amount due from other recipients of portions of the augmented estate.

(b) The remaining amount of the elective share is equitably apportioned among beneficiaries of the will and transferees of the augmented estate in proportion to the value of their interest therein.

(c) Only original transferees from, or appointees of, the decedent and their donees, to the extent the donees have the property or its proceeds, are subject to the contribution to make up the elective share of the surviving spouse. A person liable to contribution may choose to give up the property transferred to him or to pay its value as of the time it is considered in computing the augmented estate.

History:

[I.C., sec. 15-2-207, as added by 1972, ch. 201, sec. 4, p. 510; am. 1978, ch. 350, sec. 3, p. 915.]
Idaho Code § 15-6-308 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-308
15-6-308 PROTECTION OF REGISTERING ENTITY.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-308. Protection of registering entity. (1) A registering entity is not required to offer or to accept a request for security registration in beneficiary form. If a registration in beneficiary form is offered by a registering entity, the owner requesting registration in beneficiary form assents to the protections given to the registering entity by this part.

(2) By accepting a request for registration of a security in beneficiary form, the registering entity agrees that the registration will be implemented on death of the deceased owner as provided in this part.

(3) A registering entity is discharged from all claims to a security by the estate, creditors, heirs or devisees of a deceased owner if it registers a transfer of the security in accordance with section 15-6-307, Idaho Code, and does so in good faith reliance (i) on the registration, (ii) on this part, and (iii) on information provided to it by affidavit of the personal representative of the deceased owner, or by the surviving beneficiary or by the surviving beneficiary's representatives, or other information available to the registering entity. The protections of this part do not extend to a reregistration or payment made after a registering entity has received written notice from any claimant to any interest in the security objecting to implementation of a registration in beneficiary form. No other notice or other information available to the registering entity affects its right to protection under this part.

(4) The protection provided by this part to the registering entity of a security does not affect the rights of beneficiaries in disputes between themselves and other claimants to ownership of the security transferred or its value or proceeds.

History:

[15-6-308, added 1996, ch. 303, sec. 1, p. 998.]
Idaho Code § 15-8-205 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-205
15-8-205 APPLICATION OF DOCTRINE OF VIRTUAL REPRESENTATION.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-205. Application of doctrine of virtual representation. (1) This section is intended to adopt the common law concept of virtual representation. This section supplements the common law relating to the doctrine of virtual representation and the provisions of section 15-1-403, Idaho Code, and shall not be construed as limiting the application of that common law doctrine or the provisions of section 15-1-403, Idaho Code.

(2) Any notice requirement in this chapter is satisfied if notice is given as follows:

(a) Where an interest in an estate, trust, or nonprobate asset, or an interest that may be affected by a power of attorney, has been given to persons who comprise a certain class upon the happening of a certain event, notice may be given to the living persons who would constitute the class if the event had happened immediately before the commencement of the proceedings requiring notice, and the persons shall virtually represent all other members of the class;

(b) Where an interest in an estate, trust, or nonprobate asset, or an interest that may be affected by a power of attorney, has been given to a living person, and the same interest, or a share in it, is to pass to the surviving spouse or to persons who are, or might be, the distributees, heirs, issue, or other kindred of that living person upon the happening of a future event, notice may be given to that living person, and the living person shall virtually represent the surviving spouse, distributees, heirs, issue, or other kindred of the person; and

(c) Except as otherwise provided in this subsection (2), where an interest in an estate, trust, or nonprobate asset, or an interest that may be affected by a power of attorney, has been given to a person or a class of persons, or both, upon the happening of any future event, and the same interest or a share of the interest is to pass to another person or class of persons, or both, upon the happening of an additional future event, notice may be given to the living person or persons who would take the interest upon the happening of the first event, and the living person or persons shall virtually represent the persons and classes of persons who might take upon the happening of the additional future event.

(3) A party is not virtually represented by a person receiving notice if a conflict of interest involving the matter is known to exist between the notified person and the party.

(4) An action taken by the court is conclusive and binding upon each person receiving actual or constructive notice or who is otherwise virtually represented.

History:

[15-8-205, added 2005, ch. 122, sec. 1, p. 401.]
Idaho Code § 15-12-102 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-102
15-12-102 DEFINITIONS.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-102. Definitions. In this chapter:

(1) "Agent" means a person granted authority to act for a principal under a power of attorney, whether denominated an agent, attorney-in-fact, or otherwise. The term includes an original agent, coagent, successor agent or a person to which an agent's authority is delegated.

(2) "Durable" with respect to a power of attorney means not terminated by the principal's incapacity.

(3) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities.

(4) "Good faith" means honesty in fact.

(5) "Incapacity" means inability of an individual to manage property or business affairs because:

(a) The individual has an impairment in the ability to receive and evaluate information or make or communicate decisions even with the use of technological assistance; or

(b) The individual is:

(i) Missing;

(ii) Detained, including incarcerated in a penal system; or

(iii) Outside the United States and unable to return.

(6) "Person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality, or any other legal or commercial entity.

(7) "Power of attorney" means a writing or other record which grants authority to an agent to act in the place of the principal, whether or not the term power of attorney is used.

(8) "Presently exercisable general power of appointment" with respect to the property or property interest subject to the power means that the power is exercisable at the time in question to vest absolute ownership in the principal individually, the principal's estate, the principal's creditors, or the creditors of the principal's estate. The term includes a power of appointment that is not exercisable until the occurrence of a specified event, the satisfaction of an ascertainable standard, or the passage of a specified period only after the occurrence of the specified event, the satisfaction of the ascertainable standard, or the passage of the specified period. The term does not include a power exercisable in a fiduciary capacity or only by will.

(9) "Principal" means an individual who grants authority to an agent in a power of attorney.

(10) "Property" means anything that may be the subject of ownership, whether real or personal, or legal or equitable, or any interest or right therein.

(11) "Record" means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.

(12) "Sign" means, with present intent to authenticate or adopt a record:

(a) To execute or adopt a tangible symbol; or

(b) To attach to or logically associate with the record an electronic sound, symbol or process.

(13) "State" means a state of the United States, the District of Columbia, Puerto Rico, United States Virgin Islands or any territory or insular possession subject to the jurisdiction of the United States.

(14) "Stocks and bonds" means stocks, bonds, mutual funds and all other types of securities and financial instruments, whether held directly, indirectly, or in any other manner, except commodity futures contracts and call and put options on stocks and stock indexes.

History:

[15-12-102, added 2008, ch. 186, sec. 2, p. 560.]
Idaho Code § 15-1-107 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-107
15-1-107 EVIDENCE AS TO DEATH OR STATUS.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-107. Evidence as to death or status. In proceedings under this code the rules of evidence in courts of general jurisdiction including any relating to simultaneous deaths, are applicable unless specifically displaced by this code. In addition, the following rules relating to determination of death and status are applicable:

(a) A certified or authenticated copy of a death certificate purporting to be issued by an official or agency of the place where the death purportedly occurred is prima facie proof of the fact, place, date and time of death and the identity of the decedent;

(b) A certified or authenticated copy of any record or report of a governmental agency, domestic or foreign, that a person is missing, detained, dead, or alive is prima facie evidence of the status and of the dates, circumstances and places disclosed by the record or report;

(c) A person who is absent for a continuous period of five (5) years, during which he has not been heard from, and whose absence is not satisfactorily explained after diligent search or inquiry is presumed to be dead. His death is presumed to have occurred at the end of the period unless there is sufficient evidence for determining that death occurred earlier.

History:

[I.C., sec. 15-1-107, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-114 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-114
15-2-114 PERSONS RELATED TO DECEDENT THROUGH TWO LINES.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-114. Persons related to decedent through two lines. A person who is related to the decedent through two (2) lines of relationship is entitled to only a single share based on the relationship which would entitle him to the larger share.

History:

[15-2-114, added 1978, ch. 350, sec. 5, p. 916.]
Idaho Code § 15-5-306 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-306
15-5-306 PROFESSIONAL EVALUATION.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-306. Termination of guardianship for incapacitated person. [effective until January 1, 2027] (1) Subject to subsection (2) of this section, the authority and responsibility of a guardian for an incapacitated person terminates upon the death of the guardian or ward, the determination of incapacity of the guardian, or upon removal or resignation as provided in section 15-5-307 of this part. Testamentary appointment under an informally probated will terminates if the will is later denied probate in a formal proceeding. Termination does not affect his liability for prior acts nor his obligation to account for funds and assets of his ward.

(2) If a guardian has the right to control the disposition of the remains of a deceased person or to determine provisions not clearly covered in a prearranged funeral plan pursuant to section 54-1142(1), Idaho Code, then the guardianship shall continue as set forth in that section.

15-5-306. professional evaluation. [effective January 1, 2027] (1) At or before a hearing on a petition for a guardianship for an adult, the court may order a professional evaluation of the respondent:

(a) If the respondent requests the evaluation; or

(b) In other cases, unless the court finds that it has sufficient information to determine the respondent's needs and abilities without the evaluation.

(2) If the court orders an evaluation under subsection (1) of this section, the respondent shall be examined by a licensed physician, psychologist, social worker, or other individual appointed by the court who is qualified to evaluate the respondent's alleged cognitive and functional abilities and limitations and will not be advantaged or disadvantaged by a decision to grant the petition or otherwise have a conflict of interest. The individual conducting the evaluation promptly shall file a report in a record with the court. Unless otherwise directed by the court, the report shall contain:

(a) A description of the nature, type, and extent of the respondent's cognitive and functional abilities and limitations;

(b) An evaluation of the respondent's mental and physical condition and, if appropriate, educational potential, adaptive behavior, and social skills;

(c) A prognosis for improvement and recommendation for the appropriate treatment, support, or habilitation plan; and

(d) The date of the examination on which the report is based.

(3) The respondent may decline to participate in an evaluation ordered under subsection (1) of this section.

History:

[15-5-306, added 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 19, p. 510; am. 2006, ch. 181, sec. 2, p. 562; am. 2025, ch. 137, sec. 2, p. 702; repealed and added 2026, ch. 79, sec. 5, p. 351.]
Idaho Code § 15-1-303 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-303
15-1-303 VENUE — MULTIPLE PROCEEDINGS — TRANSFER.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-303. Venue — Multiple proceedings — Transfer. (a) Where a proceeding under this code could be maintained in more than one (1) place in this state, the court in which the proceeding is first commenced has the exclusive right to proceed.

(b) If proceedings concerning the same estate, protected person, ward or trust are commenced in more than one (1) court of this state, the court in which the proceeding was first commenced shall continue to hear the matter, and the other courts shall hold the matter in abeyance until the question of venue is decided, and if the ruling court determines that venue is properly in another court, it shall transfer the proceeding to the other court.

(c) If a court finds that in the interest of justice, a proceeding or file should be located in another court of this state, the court making the finding may transfer the proceeding or file to the other court.

History:

[I.C., sec. 15-1-303, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-204 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-204
15-3-204 DEMAND FOR NOTICE OF ORDER OR FILING CONCERNING DECEDENT'S ESTATE.
Status: in_force

PART 2.

VENUE FOR PROBATE AND ADMINISTRATION — PRIORITY TO ADMINISTER — DEMAND FOR NOTICE

15-3-204. Demand for notice of order or filing concerning decedent's estate. Any person desiring notice of any order or filing pertaining to a decedent's estate in which he has a financial or property interest, may file a demand for notice with the court at any time after the death of the decedent stating the name of the decedent, the nature of his interest in the estate, and the demandant's address or that of his attorney. The clerk shall mail a copy of the demand to the personal representative if one has been appointed. After filing of a demand, no order or filing to which the demand relates shall be made or accepted without notice as prescribed in section 15-1-401 of this code to the demandant or his attorney. The validity of an order which is issued or filing which is accepted without compliance with this requirement shall not be affected by the error, but the petitioner receiving the order or the person making the filing may be liable for any damage caused by the absence of notice. The requirement of notice arising from a demand under this provision may be waived in writing by the demandant and shall cease upon the termination of his interest in the estate.

History:

[I.C., sec. 15-3-204, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-108 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-108
15-12-108 NOMINATION OF CONSERVATOR — RELATION OF AGENT TO COURT-APPOINTED FIDUCIARY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-108. Nomination of conservator — relation of agent to court-appointed fiduciary. [effective until January 1, 2027] (1) In a power of attorney, a principal may nominate a conservator of the principal's estate for consideration by the court if protective proceedings for the principal's estate are thereafter commenced.

(2) If, after a principal executes a power of attorney, a court appoints a conservator of the principal's estate or other fiduciary charged with the management of some or all of the principal's property, including appointment of a temporary conservator pursuant to section 15-5-407A, Idaho Code, the agent is accountable to the fiduciary as well as to the principal. The power of attorney is terminated unless otherwise ordered by the court.

15-12-108. Nomination of conservator — relation of agent to court-appointed fiduciary. [effective January 1, 2027] (1) In a power of attorney, a principal may nominate a conservator of the principal's estate for consideration by the court if protective proceedings for the principal's estate are thereafter commenced.

(2) If, after a principal executes a power of attorney, a court appoints a conservator of the principal's estate or other fiduciary charged with the management of some or all of the principal's property, including appointment of a temporary conservator pursuant to section 15-5-125, Idaho Code, the agent is accountable to the fiduciary as well as to the principal. The power of attorney is terminated unless otherwise ordered by the court.

History:

[15-12-108, added 2008, ch. 186, sec. 2, p. 562; am. 2013, ch. 144, sec. 1, p. 341; am. 2026, ch. 79, sec. 11, p. 396.]
Idaho Code § 15-4-401 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-401
15-4-401 EFFECT OF ADJUDICATION FOR OR AGAINST PERSONAL REPRESENTATIVE.
Status: in_force

PART 4.

JUDGMENTS AND PERSONAL REPRESENTATIVE

15-4-401. Effect of adjudication for or against personal representative. An adjudication rendered in any jurisdiction in favor of or against any personal representative of the estate is as binding on the local personal representative as if he were a party to the adjudication.

History:

[I.C., sec. 15-4-401, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-513 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-513
15-2-513 SEPARATE WRITING IDENTIFYING BEQUEST OF TANGIBLE PROPERTY.
Status: in_force

PART 5.

WILLS

15-2-513. Separate writing identifying bequest of tangible property. Whether or not the provisions relating to holographic wills apply, a will may refer to a written statement or list to dispose of items of tangible personal property not otherwise specifically disposed of by the will, other than money, evidences of indebtedness, documents of title, and securities, and property used in trade or business. To be admissible under this section as evidence of the intended disposition, the writing must either be in the handwriting of the testator or be signed by him and must describe the items and the devisees with reasonable certainty. The writing may be referred to as one to be in existence at the time of the testator's death; it may be prepared before or after the execution of the will; it may be altered by the testator after its preparation; and it may be a writing which has no significance apart from its effect upon the dispositions made by the will.

History:

[I.C., sec. 15-2-513, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-610 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-610
15-3-610 TERMINATION OF APPOINTMENT — VOLUNTARY.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-610. Termination of appointment — Voluntary. (a) An appointment of a personal representative terminates as provided in section 15-3-1003 of this code, one (1) year after the filing of a closing statement.

(b) An order closing an estate as provided in section 15-3-1001 or 15-3-1002 of this code terminates an appointment of a personal representative.

(c) A personal representative may resign his position by filing a written statement of resignation with the registrar after he has given at least fifteen (15) days' written notice to the persons known to be interested in the estate. If no one applies or petitions for appointment of a successor representative within the time indicated in the notice, the filed statement of resignation is ineffective as a termination of appointment and in any event is effective only upon the appointment and qualification of a successor representative and delivery of the assets to him.

History:

[I.C., sec. 15-3-610, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-116 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-116
15-14-116 CUSTODIAN COMPLIANCE AND IMMUNITY.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-116. custodian compliance and immunity. (1) Not later than sixty (60) days after receipt of the information required under sections 15-14-107 through 15-14-115, Idaho Code, a custodian shall comply with a request under this chapter from a fiduciary or designated recipient to disclose digital assets or to terminate an account. If the custodian fails to comply, the fiduciary or designated recipient may apply to the court for an order directing compliance.

(2) An order directing compliance must contain a finding that compliance is not in violation of 18 U.S.C. 2702.

(3) A custodian may notify the user that a request for disclosure of digital assets or account termination was made pursuant to this chapter.

(4) A custodian may deny a request under this chapter from a fiduciary or designated recipient for disclosure of digital assets or account termination if the custodian is aware of any lawful access to the account following the receipt of the fiduciary's request.

(5) This chapter does not limit a custodian's ability to obtain or to require a fiduciary or designated recipient requesting disclosure or termination to obtain a court order which:

(a) Specifies that an account belongs to the protected person or principal;

(b) Specifies that there is sufficient consent from the protected person or principal to support the requested disclosure; and

(c) Contains a finding required by any other applicable law.

(6) A custodian and its officers, employees and agents are immune from liability for an act or omission done reasonably and in good faith compliance with this chapter.

History:

[15-14-116, added 2016, ch. 263, sec. 1, p. 692.]
Idaho Code § 15-12-120 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-120
15-12-120 LIABILITY FOR REFUSAL TO ACCEPT AN ACKNOWLEDGED POWER OF ATTORNEY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-120. Liability for refusal to accept an acknowledged power of attorney. (1) Except as otherwise provided in subsection (2) of this section:

(a) A person must either accept an acknowledged power of attorney or request an agent's certification, a translation or an opinion of counsel pursuant to section 15-12-119(4), Idaho Code, within seven (7) business days after presentation of the power of attorney for acceptance;

(b) If a person requests an agent's certification, a translation, or an opinion of counsel under section 15-12-119(4), Idaho Code, the person must accept the power of attorney no later than five (5) business days after receipt of the certification, translation or opinion of counsel; and

(c) A person may not require an additional or different form of power of attorney for authority granted in the power of attorney presented.

(2) A person is not required to accept an acknowledged power of attorney if:

(a) The person is not otherwise required to engage in a transaction with the principal in the same circumstances;

(b) Engaging in a transaction with the agent or the principal in the same circumstances would not be consistent with federal law;

(c) The person has actual knowledge of the termination of the agent's authority or of the power of attorney before exercise of the power;

(d) A request for a certification, a translation, or an opinion of counsel under section 15-12-119(4), Idaho Code, is refused;

(e) The person in good faith believes that the power is not valid or that the agent does not have the authority to perform the act requested, whether or not an agent's certification, a translation or an opinion of counsel has been requested or provided; or

(f) The person makes, or has actual knowledge that another person has made, a report to the local adult protective services office stating a good faith belief that the principal may be subject to physical or financial abuse, neglect, exploitation or abandonment by the agent or a person acting for or with the agent.

(3) A person that refuses in violation of this section to accept an acknowledged power of attorney is subject to:

(a) A court order mandating acceptance of the power of attorney; and

(b) Liability for reasonable attorney's fees and costs incurred in any action or proceeding that confirms the validity of the power of attorney or mandates acceptance of the power of attorney.

History:

[15-12-120, added 2008, ch. 186, sec. 2, p. 567.]
Idaho Code § 15-12-209 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-209
15-12-209 OPERATION OF AN ENTITY OR BUSINESS.
Status: in_force

PART 2.

AUTHORITY

15-12-209. Operation of an entity or business. Subject to the terms of a document or an agreement governing an entity or an entity ownership interest, and unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to operation of an entity or business authorizes the agent to:

(1) Operate, buy, sell, enlarge, reduce or terminate an ownership interest;

(2) Perform a duty or discharge a liability and exercise in person or by proxy a right, power, privilege or option that the principal has, may have, or claims to have;

(3) Enforce the terms of an ownership agreement;

(4) Defend, submit to alternative dispute resolution, settle or compromise litigation to which the principal is a party because of an ownership interest;

(5) Exercise in person or by proxy, or enforce by litigation or otherwise, a right, power, privilege or option the principal has or claims to have as the holder of stocks and bonds;

(6) Defend, submit to alternative dispute resolution, settle or compromise litigation to which the principal is a party concerning stocks and bonds;

(7) With respect to an entity or business owned solely by the principal:

(a) Continue, modify, renegotiate, extend and terminate a contract made by or on behalf of the principal with respect to the entity or business before execution of the power of attorney;

(b) Determine:

(i) The location of its operation;

(ii) The nature and extent of its business;

(iii) The methods of manufacturing, selling, merchandising, financing, accounting and advertising employed in its operation;

(iv) The amount and types of insurance carried; and

(v) The mode of engaging, compensating and dealing with its employees and accountants, attorneys or other agents;

(c) Change the name or form of organization under which the entity or business is operated and enter into an ownership agreement with other persons to take over all or part of the operation of the entity or business; and

(d) Demand and receive money due or claimed by the principal or on the principal's behalf in the operation of the entity or business and control and disburse the money in the operation of the entity or business;

(8) Put additional capital into an entity or business in which the principal has an interest;

(9) Join in a plan of reorganization, consolidation, conversion, domestication or merger of the entity or business;

(10) Sell or liquidate an entity or business or part of it;

(11) Establish the value of an entity or business under a buy-out agreement to which the principal is a party;

(12) Prepare, sign, file and deliver reports, compilations of information, returns or other papers with respect to an entity or business and make related payments; and

(13) Pay, compromise or contest taxes or assessments and perform any other act to protect the principal from illegal or unnecessary taxation, fines, penalties or assessments with respect to an entity or business, including attempts to recover, in any manner permitted by law, money paid before or after the execution of the power of attorney.

History:

[15-12-209, added 2008, ch. 186, sec. 2, p. 573.]
Idaho Code § 15-5-502 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-502
15-5-502 BASIS FOR PROTECTIVE ARRANGEMENT INSTEAD OF GUARDIANSHIP FOR ADULT.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-502. BASIS FOR PROTECTIVE ARRANGEMENT INSTEAD OF GUARDIANSHIP FOR ADULT. [EFFECTIVE January 1, 2027] (1) After the hearing on a petition under section 15-5-302, Idaho Code, for a guardianship or under section 15-5-501(2), Idaho Code, for a protective arrangement instead of guardianship, the court may issue an order under subsection (2) of this section for a protective arrangement instead of guardianship if the court finds by clear and convincing evidence that:

(a) The respondent lacks the ability to meet essential requirements for physical health, safety, or self-care because the respondent is unable to receive and evaluate information or make or communicate decisions, even with appropriate supportive services, technological assistance, or supported decision-making; and

(b) The respondent's identified needs cannot be met by a less restrictive alternative.

(2) If the court makes the findings under subsection (1) of this section, the court, instead of appointing a guardian, may:

(a) Authorize or direct a transaction necessary to meet the respondent's need for health, safety, or care, including:

(i) A particular medical treatment or refusal of a particular medical treatment;

(ii) A move to a specified place of dwelling; or

(iii) Visitation or supervised visitation between the respondent and another person;

(b) Restrict access to the respondent by a specified person whose access places the respondent at serious risk of physical, psychological, or financial harm; and

(c) Order other arrangements on a limited basis that are appropriate.

(3) In deciding whether to issue an order under this section, the court shall consider the factors under sections 15-5-313 and 15-5-314, Idaho Code, that a guardian shall consider when making a decision on behalf of an adult subject to guardianship.

History:

[15-5-502, added 2026, ch. 79, sec. 7, p. 386.]
Idaho Code § 15-5-130 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-130
15-5-130 COPIES OF PUBLIC RECORDS TO BE FURNISHED.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-130. COPIES OF PUBLIC RECORDS TO BE FURNISHED. [effective january 1, 2027] When a copy of any public record is required by the veterans administration to be used in determining the eligibility of any persons to participate in benefits made available by the veterans administration, the official custodian of such public records shall without charge provide the applicant for such benefits or any person acting on his behalf or the authorized representative of the veterans administration with a certified copy of such record.

History:

[15-5-130, added 2026, ch. 79, sec. 3, p. 340.]
Idaho Code § 15-2-1108 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1108
15-2-1108 ELECTRONIC WILL ATTESTED AND MADE SELF-PROVED AT TIME OF EXECUTION.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1108. ELECTRONIC WILL ATTESTED AND MADE SELF-PROVED AT TIME OF EXECUTION. (1) An electronic will may be simultaneously executed, attested, and made self-proved by acknowledgment of the testator and affidavits of the witnesses, in the same manner as other wills, in accordance with section 15-2-504(1), Idaho Code.

(2) The provisions of section 15-2-504(2), Idaho Code, shall not apply with respect to an electronic will.

(3) The form of the affidavits of the witnesses under subsection (1) of this section, as set forth in section 15-2-504(1), Idaho Code, may be modified by replacing the phrase "presence and hearing" with "physical or electronic presence."

(4) An acknowledgment or affidavit under subsection (1) of this section must be a tamper-evident electronic record and must be affixed to or logically associated with the electronic will to which it refers at the time of or within a reasonable time after execution of the acknowledgment or affidavit.

History:

[15-2-1108, added 2023, ch. 104, sec. 1, p. 310.]
Idaho Code § 15-12-206 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-206
15-12-206 STOCKS AND BONDS.
Status: in_force

PART 2.

AUTHORITY

15-12-206. Stocks and bonds. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to stocks and bonds authorizes the agent to:

(1) Buy, sell and exchange securities;

(2) Establish, continue, modify or terminate a securities account;

(3) Pledge securities as security in order to borrow, pay, renew or extend the time of payment of a debt of the principal;

(4) Receive certificates and other evidences of ownership with respect to securities; and

(5) Exercise voting rights with respect to securities in person or by proxy, enter into voting trusts and consent to limitations on the right to vote.

History:

[15-12-206, added 2008, ch. 186, sec. 2, p. 571.]
Idaho Code § 15-1-101 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-101
15-1-101 SHORT TITLE.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-101. Short title. This act shall be known and may be cited as the uniform probate code.

History:

[I.C., sec. 15-1-101, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-110 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-110
15-12-110 TERMINATION OF POWER OF ATTORNEY OR AGENT'S AUTHORITY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-110. Termination of power of attorney or agent's authority. (1) A power of attorney terminates when:

(a) The principal dies;

(b) The principal becomes incapacitated, if the power of attorney is not durable;

(c) The principal revokes the power of attorney;

(d) The power of attorney provides it terminates;

(e) The purpose of the power of attorney is accomplished; or

(f) The principal revokes the agent's authority or the agent dies, becomes incapacitated, or resigns, and the power of attorney does not provide for another agent to act under the power of attorney.

(2) An agent's authority terminates when:

(a) The principal revokes the agent's authority;

(b) The agent dies, becomes incapacitated or resigns;

(c) An action is filed for the dissolution or annulment of the agent's marriage to the principal or their legal separation, unless the power of attorney otherwise provides; or

(d) The power of attorney terminates.

(3) Unless the power of attorney otherwise provides, an agent's authority is exercisable until the power of attorney terminates, notwithstanding a lapse of time since the execution of the power of attorney.

(4) Termination of an agent's authority or of a power of attorney is not effective as to the agent or another person that, without actual knowledge of the termination, acts in good faith under the power of attorney. An act so performed, unless otherwise invalid or unenforceable, binds the principal and the principal's successors in interest.

(5) Incapacity of the principal of a power of attorney that is not durable does not revoke or terminate the power of attorney as to an agent or other person that, without actual knowledge of the incapacity, acts in good faith under the power of attorney. An act so performed, unless otherwise invalid or unenforceable, binds the principal and the principal's successors in interest.

(6) The execution of a power of attorney does not revoke a power of attorney previously executed by the principal unless the subsequent power of attorney provides that the previous power of attorney is revoked or that all other powers of attorney are revoked.

History:

[15-12-110, added 2008, ch. 186, sec. 2, p. 563.]
Idaho Code § 15-2-610 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-610
15-2-610 EXERCISE OF POWER OF APPOINTMENT.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-610. Exercise of power of appointment. A general residuary clause in a will, or a will making general disposition of all of the testator's property, does not exercise a power of appointment held by the testator unless specific reference is made to the power or there is some other indication of intention to include the property subject to the power.

History:

[I.C., sec. 15-2-610, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-1109 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1109
15-2-1109 CERTIFICATION OF PAPER COPY — ELECTRONICALLY FILED WILL DEEMED ORIGINAL.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1109. CERTIFICATION OF PAPER COPY — ELECTRONICALLY FILED WILL DEEMED ORIGINAL. (1) An individual may create a certified paper copy of an electronic will by affirming under penalty of perjury that a paper copy of the electronic will is a complete, true, and accurate copy of the electronic will. The certified paper copy of the will must include all records affixed to or logically associated with the electronic will.

(2) For purposes of sections 15-3-303(a)(5) and 15-3-402, Idaho Code, and any related provisions under Idaho rules for electronic filing and service or other applicable rules, an electronic will transmitted to the registrar or court via electronic filing or other electronic means constitutes the original of the electronic will.

(3) An application or petition for probate of an electronic will filed with the court must state:

(a) That the electronic will filed with the court is a tamper-evident electronic record;

(b) That the petition or application includes all records affixed to or logically associated with the electronic will or an explanation of any omitted items; and

(c) If known, facts regarding the provenance of the electronic will and all records affixed to or logically associated with the electronic will.

History:

[15-2-1109, added 2023, ch. 104, sec. 1, p. 310.]
Idaho Code § 15-5-416 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-416
15-5-416 BOND — ALTERNATIVE ASSET-PROTECTION ARRANGEMENT.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-416. Petitions for orders subsequent to appointment. [effective until January 1, 2027] (a) Any person interested in the welfare of a person for whom a conservator has been appointed may file a petition in the appointing court for an order (1) requiring bond or security or additional bond or security, or reducing bond, (2) requiring an accounting for the administration of the trust, (3) directing distribution, (4) removing the conservator and appointing a temporary or successor conservator, or (5) granting other appropriate relief.

(b) A conservator may petition the appointing court for instructions concerning his fiduciary responsibility.

(c) Upon notice and hearing, the court may give appropriate instructions or make any appropriate order.

15-5-416. BOND — ALTERNATIVE ASSET-PROTECTION ARRANGEMENT. [effective January 1, 2027] (1) Except as otherwise provided in subsection (3) of this section, the court shall require a conservator to furnish a bond with a surety the court specifies, or require an alternative asset-protection arrangement, conditioned on faithful discharge of all duties of the conservator. The court may waive the requirement only if the court finds that a bond or other asset-protection arrangement is not necessary to protect the interests of the individual subject to conservatorship. Except as otherwise provided in subsection (3) of this section, the court may not waive the requirement if the conservator is in the business of serving as a conservator and is being paid for the service.

(2) Unless the court directs otherwise, the bond required under this section shall be in the amount of the aggregate capital value of the conservatorship estate, plus one (1) year's estimated income, less the value of property deposited under an arrangement requiring a court order for its removal and real property the conservator lacks power to sell or convey without specific court authorization. The court, in place of surety on a bond, may accept collateral for the performance of the bond, including a pledge of securities or a mortgage of real property.

(3) A regulated financial-service institution qualified to do trust business in this state is not required to give a bond under this section.

History:

[15-5-416, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 374.]
Idaho Code § 15-13-207 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-207
15-13-207 JURISDICTION DECLINED BY REASON OF CONDUCT.
Status: in_force

PART 2

JURISDICTION

15-13-207. JURISDICTION DECLINED BY REASON OF CONDUCT. (1) If at any time a court of this state determines that it acquired jurisdiction to appoint a guardian or issue a protective order because of unjustifiable conduct, the court may:

(a) Decline to exercise jurisdiction;

(b) Exercise jurisdiction for the limited purpose of fashioning an appropriate remedy to ensure the health, safety and welfare of the respondent or the protection of the respondent's property or prevent a repetition of the unjustifiable conduct, including staying the proceeding until a petition for the appointment of a guardian or issuance of a protective order is filed in a court of another state having jurisdiction; or

(c) Continue to exercise jurisdiction after considering:

(i) The extent to which the respondent and all persons required to be notified of the proceedings have acquiesced in the exercise of the court's jurisdiction;

(ii) Whether it is a more appropriate forum than the court of any other state under the factors set forth in section 15–13–206(c), Idaho Code; and

(iii) Whether the court of any other state would have jurisdiction under factual circumstances in substantial conformity with the jurisdictional standards of section 15–13–203, Idaho Code.

(2) If a court of this state determines that it acquired jurisdiction to appoint a guardian or issue a protective order because a party seeking to invoke its jurisdiction engaged in unjustifiable conduct, it may assess against that party necessary and reasonable expenses, including attorney's fees, investigative fees, court costs, communication expenses, witness fees and expenses and travel expenses. The court may not assess fees, costs or expenses of any kind against this state or a governmental subdivision, agency or instrumentality of this state unless authorized by law other than this chapter.

History:

[15-13-207, added 2011, ch. 36, sec. 1, p. 83.]
Idaho Code § 15-3-107 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-107
15-3-107 SCOPE OF PROCEEDINGS — PROCEEDINGS INDEPENDENT — EXCEPTION.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-107. Scope of proceedings — Proceedings independent — Exception. Unless supervised administration as described in Part 5, chapter 3, of this code is involved, (1) each proceeding before the court or registrar is independent of any other proceeding involving the same estate; (2) petitions for formal orders of the court may combine various requests for relief in a single proceeding if the orders sought may be finally granted without delay. Except as required for proceedings which are particularly described by other sections of this chapter, no petition is defective because it fails to embrace all matters which might then be the subject of a final order; (3) proceedings for probate of wills or adjudications of no will may be combined with proceedings for appointment of personal representatives; and (4) a proceeding for appointment of a personal representative is concluded by an order making or declining the appointment.

History:

[I.C., sec. 15-3-107, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-704 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-704
15-5-704 SEVERABILITY.
Status: in_force

PART 7

MISCELLANEOUS PROVISIONS [EFFECTIVE JANUARY 1, 2027]

15-5-704. severability. [effective January 1, 2027] If any provision of this act or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this act that can be given effect without the invalid provision or application, and to this end, the provisions of this act are severable.

History:

[15-5-704, added 2026, ch. 79, sec. 9, p. 392.]
Idaho Code § 15-4-301 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-301
15-4-301 JURISDICTION BY ACT OF FOREIGN PERSONAL REPRESENTATIVE.
Status: in_force

PART 3.

JURISDICTION OVER FOREIGN REPRESENTATIVES

15-4-301. Jurisdiction by act of foreign personal representative. A foreign personal representative submits himself to the jurisdiction of the courts of this state in his capacity as a personal representative of the estate by:

(a) filing authenticated copies of his appointment as provided in section 15-4-204 of this code;

(b) receiving payment of money or taking delivery of personal property under section 15-4-201 of this code; or

(c) doing any act as a personal representative in this state which would have given the state jurisdiction over him as an individual.

Jurisdiction under subsection (b) of this section is limited to the money or value of personal property collected.

History:

[I.C., sec. 15-4-301, as added by 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 16, p. 510.]
Idaho Code § 15-5-116 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-116
15-5-116 REQUEST FOR NOTICE.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-116. request for notice. [effective january 1, 2027] (1) A person may file with the court a request for notice under this chapter if the person is:

(a) Not otherwise entitled to notice; and

(b) Interested in the welfare of a respondent, individual subject to guardianship or conservatorship, or individual subject to a protective arrangement under this chapter.

(2) A request under subsection (1) of this section shall include a statement showing the interest of the person making the request and the address of the person or an attorney for the person to whom notice is to be given.

(3) If the court approves a request under subsection (1) of this section, the court shall give notice of the approval to the guardian or conservator, if one has been appointed, or the respondent if no guardian or conservator has been appointed.

History:

[15-5-116, added 2026, ch. 79, sec. 3, p. 334.]
Idaho Code § 15-2-1001 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1001
15-2-1001 WILL REGISTRY.
Status: in_force

PART 10

WILL REGISTRY

15-2-1001. Will registry. The secretary of state shall create and maintain a will registry. The information contained in such registry shall include: the full name of the person making the will; the date the will was made; and sufficient identification of the location of the will at the time of registration. The method of registration shall be on a form required by the secretary of state. The fee for registration shall be ten dollars ($10.00) which shall be deposited by the secretary of state in the general fund. The secretary of state shall not be liable in any way for the accuracy of the information contained in the registry. The existence, or nonexistence, of a registration for a particular will shall not be considered as an evidentiary fact in any proceeding relating to such will. The failure to file information about a will in the registry shall not be a factor in the validity of the will, nor shall the failure to file be considered as malpractice on the part of any attorney as to the will. Only interested persons as defined in section 15-1-201, Idaho Code, or their attorneys may search the records contained herein. The secretary of state shall not be liable for the accuracy of the representation of the interested person or the interested person's attorney.

History:

[15-2-1001, added 2000, ch. 181, sec. 1, p. 450.]
Idaho Code § 15-4-205 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-205
15-4-205 POWERS.
Status: in_force

PART 2.

POWERS OF FOREIGN PERSONAL REPRESENTATIVES

15-4-205. Powers. A domiciliary foreign personal representative who has complied with section 15-4-204 of this Part may exercise as to assets in this state all powers of a local personal representative and may maintain actions and proceedings in this state subject to any conditions imposed upon nonresident parties generally.

History:

[I.C., sec. 15-4-205, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-804 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-804
15-2-804 REVOCATION OF PROBATE AND NONPROBATE TRANSFERS BY DIVORCE — NO REVOCATION BY OTHER CHANGES OF CIRCUMSTANCES.
Status: in_force

PART 8.

GENERAL PROVISIONS

15-2-804. revocation of probate and nonprobate transfers by divorce — no revocation by other changes of circumstances. (a) Definitions. In this section:

(1) "Disposition or appointment of property" includes a transfer of an item of property or any other benefit to a beneficiary designated in a governing instrument.

(2) "Divorce or annulment" means any divorce or annulment, or any dissolution or declaration of invalidity of a marriage, that would exclude the spouse as a surviving spouse within the meaning of section 15-2-802, Idaho Code. A decree of separation that does not terminate the status of husband and wife is not a divorce for the purposes of this section.

(3) "Divorced individual" includes an individual whose marriage has been annulled.

(4) "Governing instrument" means a governing instrument executed by the divorced individual before the divorce or annulment of his marriage to his former spouse.

(5) "Relative of the divorced individual's former spouse" means an individual who is related to the divorced individual's former spouse by blood, adoption or affinity and who, after the divorce or annulment, is not related to the divorced individual by blood, adoption or affinity.

(6) "Revocable," with respect to a disposition, appointment, provision or nomination, means one under which the divorced individual, at the time of the divorce or annulment, was alone empowered, by law or under the governing instrument, to cancel the designation in favor of his former spouse or former spouse's relative, whether or not the divorced individual was then empowered to designate himself in place of his former spouse or in place of his former spouse's relative and whether or not the divorced individual then had the capacity to exercise the power.

(b) Revocation Upon Divorce. Except as provided by the express terms of a governing instrument, a court order or a contract relating to the division of the marital estate made between the divorced individuals before or after the marriage, divorce or annulment, a divorce or annulment of a marriage:

(1) Revokes any revocable:

(i) Disposition or appointment of property made by a divorced individual to his or her former spouse in a governing instrument and any disposition or appointment created by law or in a governing instrument to a relative of the divorced individual's former spouse;

(ii) Provision in a governing instrument conferring a general or nongeneral power of appointment on the divorced individual's former spouse or on a relative of the divorced individual's former spouse; and

(iii) Nomination in a governing instrument, nominating a divorced individual's former spouse or a relative of the divorced individual's former spouse to serve in any fiduciary or representative capacity, including a personal representative, executor, trustee, conservator, agent or guardian; and

(2) Severs the interests of the former spouses in property held by them at the time of the divorce or annulment as joint tenants with the right of survivorship transforming the interests of the former spouses into equal tenancies in common.

(c) Effect of Severance. A severance under subsection (b)(2) of this section does not affect any third-party interest in property acquired for value and in good faith reliance on an apparent title by survivorship in the survivor of the former spouses unless a writing declaring the severance has been noted, registered, filed or recorded in records appropriate to the kind and location of the property, which records are relied upon, in the ordinary course of transactions involving such property, as evidence of ownership.

(d) Effect of Revocation. Provisions of a governing instrument are given effect as if the former spouse and relatives of the former spouse disclaimed all provisions revoked by this section or, in the case of a revoked nomination in a fiduciary or representative capacity, as if the former spouse and relatives of the former spouse died immediately before the divorce or annulment.

(e) Revival. Provisions revoked solely by this section are revived by the divorced individual's remarriage to the former spouse or by the divorce or annulment being set aside.

(f) No Revocation for Other Change of Circumstances. No change of circumstances other than as described in this section and in section 15-2-803 effects a revocation.

(g) Protection of Payors and Other Third Parties.

(1) A payor or other third party is not liable for having made a payment or transferred an item of property or any other benefit to a beneficiary designated in a governing instrument affected by a divorce, annulment or remarriage, or for having taken any other action in good faith reliance on the validity of the governing instrument, before the payor or other third party received written notice of the divorce, annulment or remarriage. A payor or other third party is liable for a payment made or other action taken after the payor or other third party received written notice of a claimed forfeiture or revocation under this section.

(2) Written notice of the divorce, annulment or remarriage under paragraph (1) of this subsection must be mailed to the payor's or other third party's main office or home by registered or certified mail, return receipt requested, or served upon the payor or other third party in the same manner as a summons in a civil action. Upon receipt of written notice of the divorce, annulment or remarriage, a payor or other third party may pay any amount owed or transfer or deposit any item of property held by it to or with the court having jurisdiction of the probate proceedings relating to the decedent's estate or, if no proceedings have been commenced, to or with the court having jurisdiction of probate proceedings relating to decedents' estates located in the county of the decedent's residence. The court shall hold the funds or item of property and, upon its determination under this section, shall order disbursement or transfer in accordance with the determination. Payments, transfers or deposits made to or with the court discharge the payor or other third party from all claims for the value of amounts paid to or items of property transferred to or deposited with the court.

(h) Protection of Bona Fide Purchasers — Personal Liability of Recipient.

(1) A person who purchases property from a former spouse, relative of a former spouse, or any other person for value and without notice, or who receives from a former spouse, relative of a former spouse, or any other person a payment or other item of property in partial or full satisfaction of a legally enforceable obligation, is neither obligated under this section to return the payment, item of property or benefit, nor is liable under this section for the amount of the payment or the value of the item of property or benefit. But a former spouse, relative of a former spouse, or other person who, not for value, received a payment, item of property or any other benefit to which that person is not entitled under this section is obligated to return the payment, item of property or benefit, or is personally liable for the amount of the payment or the value of the item of property or benefit, to the person who is entitled to it under this section.

(2) If this section or any part of this section is preempted by federal law with respect to a payment, an item of property or any other benefit covered by this section, a former spouse, relative of the former spouse, or any other person who, not for value, received a payment, item of property or any other benefit to which that person is not entitled under this section is obligated to return that payment, item of property or benefit, or is personally liable for the amount of the payment or the value of the item of property or benefit, to the person who would have been entitled to it were this section or part of this section not preempted.

History:

[15-2-804, added 2016, ch. 362, sec. 2, p. 1069.]
Idaho Code § 15-14-108 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-108
15-14-108 DISCLOSURE OF OTHER DIGITAL ASSETS OF DECEASED USER.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-108. disclosure of other digital assets of deceased user. Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalog of electronic communications sent or received by the user and digital assets, other than the content of electronic communications, of the user, if the personal representative gives to the custodian:

(1) A written request for disclosure in physical or electronic form;

(2) A certified copy of the death certificate of the user;

(3) A certified copy of the letter of appointment of the representative or a small estate affidavit or court order; and

(4) If requested by the custodian:

(a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the user's account;

(b) Evidence linking the account to the user;

(c) An affidavit stating that disclosure of the user's digital assets is reasonably necessary for the administration of the estate; or

(d) A finding by the court that:

(i) The user had a specific account with the custodian, identifiable by the information specified in paragraph (a) of this subsection; or

(ii) Disclosure of the user's digital assets is reasonably necessary for the administration of the estate.

History:

[15-14-108, added 2016, ch. 263, sec. 1, p. 689.]
Idaho Code § 15-12-114 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-114
15-12-114 AGENT'S DUTIES.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-114. Agent's duties. (1) Notwithstanding provisions in a power of attorney, an agent that has accepted appointment shall:

(a) Act in accordance with the principal's reasonable expectations to the extent actually known by the agent and, otherwise, in the principal's best interest;

(b) Act in good faith; and

(c) Act only within the scope of authority granted in the power of attorney.

(2) Except as otherwise provided in the power of attorney, an agent that has accepted appointment shall:

(a) Act loyally for the principal's benefit;

(b) Act so as not to create a conflict of interest that impairs the agent's ability to act impartially in the principal's best interest;

(c) Act with the care, competence and diligence ordinarily exercised by agents in similar circumstances;

(d) Keep a record of all receipts, disbursements and transactions made on behalf of the principal;

(e) Cooperate with a person that has authority to make health care decisions for the principal to carry out the principal's reasonable expectations to the extent actually known by the agent and, otherwise, act in the principal's best interest; and

(f) Attempt to preserve the principal's estate plan, to the extent actually known by the agent, if preserving the plan is consistent with the principal's best interest based on all relevant factors, including:

(i) The value and nature of the principal's property;

(ii) The principal's foreseeable obligations and need for maintenance;

(iii) Minimization of taxes, including income, estate, inheritance, generation-skipping transfer and gift taxes; and

(iv) Eligibility for a benefit, a program or assistance under a statute or governmental regulation.

(3) An agent that acts in good faith is not liable to any beneficiary of the principal's estate plan for failure to preserve the plan.

(4) An agent that acts with care, competence and diligence for the best interest of the principal is not liable solely because the agent also benefits from the act or has an individual or conflicting interest in relation to the property or affairs of the principal.

(5) If an agent is selected by the principal because of special skills or expertise possessed by the agent, or in reliance on the agent's representation that the agent has special skills or expertise, the special skills or expertise must be considered in determining whether the agent has acted with care, competence and diligence under the circumstances.

(6) Absent a breach of duty to the principal, an agent is not liable if the value of the principal's property declines.

(7) An agent that exercises authority to delegate to another person the authority granted by the principal or that employs another person on behalf of the principal is not liable for an act, error of judgment or default of that person if the agent exercises care, competence and diligence in selecting and monitoring the person.

(8) Except as otherwise provided in the power of attorney, an agent is not required to disclose receipts, disbursements or transactions conducted on behalf of the principal unless ordered by a court or requested by the principal, a guardian, conservator, other fiduciary acting for the principal, a governmental agency having authority to protect the welfare of the principal or, upon the death of the principal, by the personal representative or successor in interest of the principal's estate. If so requested, the agent shall comply with the request within thirty (30) days or provide a writing or other record substantiating why additional time is needed and shall comply with the request within an additional thirty (30) days.

History:

[15-12-114, added 2008, ch. 186, sec. 2, p. 564.]
Idaho Code § 15-3-608 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-608
15-3-608 TERMINATION OF APPOINTMENT — GENERAL.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-608. Termination of appointment — General. Termination of appointment of a personal representative occurs as indicated in sections 15-3-609 through 15-3-612, inclusive, of this Part. Termination ends the right and power pertaining to the office of personal representative as conferred by this code or any will, except that a personal representative, at any time prior to distribution or until restrained or enjoined by court order, may perform acts necessary to protect the estate and may deliver the assets to a successor representative. Termination does not discharge a personal representative from liability for transactions or omissions occurring before termination, or relieve him of the duty to preserve assets subject to his control, to account therefor and to deliver the assets. Termination does not affect the jurisdiction of the court over the personal representative, but terminates his authority to represent the estate in any pending or future proceeding.

History:

[I.C., sec. 15-3-608, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-15-105 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-105
15-15-105 RELIANCE UPON SUBSTITUTE DECISION-MAKING DOCUMENT.
Status: in_force

PART 1.

Provisions

15-15-105. RELIANCE upON SUBSTITUTE DECISION-MAKING DOCUMENT. (1) Except as otherwise provided for in sections 15-12-119 and 39-4513, Idaho Code, a person that in good faith accepts a substitute decision-making document without actual knowledge that the document is void, invalid or terminated, or that the authority of the purported decision maker is void, invalid or terminated, may assume without inquiry that the document is genuine, valid and still in effect and that the decision maker's authority is genuine, valid and still in effect.

(2) A person that is asked to accept a substitute decision-making document may request and without further investigation rely upon:

(a) The decision maker's assertion of a fact concerning the individual for whom a decision will be made, the decision maker or the document;

(b) A translation of the document if the document contains, in whole or in part, language other than English; and

(c) An opinion of counsel regarding any matter of law concerning the document if the person provides in a record the reason for the request.

History:

[15-15-105, added 2015, ch. 115, sec. 1, p. 298.]
Idaho Code § 15-3-503 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-503
15-3-503 SUPERVISED ADMINISTRATION — EFFECT ON OTHER PROCEEDINGS.
Status: in_force

PART 5.

SUPERVISED ADMINISTRATION

15-3-503. Supervised administration — Effect on other proceedings. (a) The pendency of a proceeding for supervised administration of a decedent's estate stays action on any informal application then pending or thereafter filed.

(b) If a will has been previously probated in informal proceedings, the effect of the filing of a petition for supervised administration is as provided for formal testacy proceedings by section 15-3-401 of this code.

(c) After he has received notice of the filing of a petition for supervised administration, a personal representative who has been appointed previously shall not exercise his power to distribute any estate. The filing of the petition does not affect his other powers and duties unless the court restricts the exercise of any of them pending full hearing on the petition.

History:

[I.C., sec. 15-3-503, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-107 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-107
15-14-107 DISCLOSURE OF THE CONTENT OF ELECTRONIC COMMUNICATIONS OF DECEASED USER.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-107. disclosure of the content of electronic communications of deceased user. If a deceased user consented or a court directs disclosure of the contents of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the personal representative gives the custodian:

(1) A written request for disclosure in physical or electronic form;

(2) A certified copy of the death certificate of the user;

(3) A certified copy of the letter of appointment of the personal representative or a small estate affidavit or court order;

(4) Unless the user provided direction using an online tool, a copy of the user's will, trust, power of attorney or other record evidencing the user's consent to disclosure of the content of electronic communications; and

(5) If requested by the custodian:

(a) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the user's account;

(b) Evidence linking the account to the user; or

(c) A finding by the court that:

(i) The user had a specific account with the custodian, identifiable by the information specified in paragraph (a) of this subsection; or

(ii) Disclosure of the content of electronic communications of the user would not violate 18 U.S.C. 2701 et seq., 47 U.S.C. 222, or other applicable law;

(iii) Unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or

(iv) Disclosure of the content of electronic communications of the user is reasonably necessary for the administration of the estate.

History:

[15-14-107, added 2016, ch. 263, sec. 1, p. 688.]
Idaho Code § 15-3-410 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-410
15-3-410 FORMAL TESTACY PROCEEDINGS — PROBATE OF MORE THAN ONE INSTRUMENT.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-410. Formal testacy proceedings — Probate of more than one instrument. If two (2) or more instruments are offered for probate before a final order is entered in a formal testacy proceeding, more than one (1) instrument may be probated if neither expressly revokes the other or contains provisions which work a total revocation by implication. If more than one (1) instrument is probated, the order shall indicate what provisions control in respect to the nomination of an executor, if any. The order may, but need not, indicate how any provisions of a particular instrument are affected by the other instrument. After a final order in a testacy proceeding has been entered, no petition for probate of any other instrument of the decedent may be entertained, except incident to a petition to vacate or modify a previous probate order and subject to the time limits of section 15-3-412 of this Part.

History:

[I.C., sec. 15-3-410, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-502 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-502
15-2-502 EXECUTION.
Status: in_force

PART 5.

WILLS

15-2-502. Execution. Except as provided for holographic wills, writings within section 15-2-513 of this part, and wills within section 15-2-506 of this part, or except as provided in section 51-109, Idaho Code, every will shall be in writing signed by the testator or in the testator's name by some other person in the testator's presence and by his direction, and shall be signed by at least two (2) persons each of whom witnessed either the signing or the testator's acknowledgment of the signature or of the will.

History:

[15-2-502, added 1971, ch. 111, sec. 1, p. 233; am. 2008, ch. 76, sec. 1, p. 202; am. 2017, ch. 192, sec. 8, p. 454.]
Idaho Code § 15-5-406 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-406
15-5-406 APPOINTMENT AND ROLE OF ATTORNEY.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-406. Protective proceedings — Request for notice — Interested person. [effective until January 1, 2027] Any person desiring notice of any order or filing in a protective proceeding described in this part involving a person in whom he is interested may file a request for notice with the court stating his name, the name of the alleged disabled person, the nature of the requesting person's interest, and his address or that of his attorney. Upon payment of any fee required by statute or court rule, the clerk shall mail a copy of the request to the conservator if one has been appointed, or to the petitioner if there is no conservator. A request is effective only as to matters occurring after its filing.

15-5-406. APPOINTMENT AND ROLE OF ATTORNEY. [effective January 1, 2027] (1) Unless the respondent in a proceeding for appointment of a conservator is represented by an attorney, the court may, in the discretion of the court, appoint an attorney to represent the respondent, regardless of the respondent's ability to pay.

(2) An attorney representing the respondent in a proceeding for appointment of a conservator shall:

(a) Make reasonable efforts to ascertain the respondent's wishes;

(b) Advocate for the respondent's wishes to the extent reasonably ascertainable; and

(c) If the respondent's wishes are not reasonably ascertainable, advocate for the result that is the least restrictive in type, duration, and scope, consistent with the respondent's interests.

(3) The court may, in the discretion of the court, appoint an attorney to represent a parent of a minor who is the subject of a proceeding under section 15-5-402, Idaho Code, if:

(a) The parent objects to appointment of a conservator;

(b) The court determines that counsel is needed to ensure that consent to appointment of a conservator is informed; or

(c) The court otherwise determines the parent needs representation.

History:

[15-5-406, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 9, p. 727; am. 2007, ch. 71, sec. 4, p. 194; repealed and added 2026, ch. 79, sec. 6, p. 368.]
Idaho Code § 15-5-308 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-308
15-5-308 CONFIDENTIALITY OF RECORDS.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-308. Visitor in guardianship proceeding. [effective until January 1, 2027] (1) A visitor is, with respect to guardianship proceedings, an individual with no personal interest in the proceedings and who meets the qualifications identified in Idaho supreme court rule. A visitor may either be an employee of or appointed by the court. If appointed, a visitor becomes an officer of the court.

(2) A visitor must report to the court on the status of the person proposed to be under guardianship. All reports must be under oath or affirmation and must comply with Idaho supreme court rules.

(3) A visitor shall be personally immune from any liability for acts, omissions or errors in the same manner as if such visitor were a volunteer or director under the provisions of section 6-1605, Idaho Code.

(4) A visitor cannot serve as guardian ad litem. The visitor and the guardian ad litem for the person proposed to be under guardianship may not be members or employees of the same entity.

(5) The visitor may request to order a criminal history and background check at the proposed guardian's expense on any individual who resides in or may frequent the residence of the person proposed to be under guardianship. Any such check shall be conducted pursuant to chapter 25[27], title 56, Idaho Code.

15-5-308. confidentiality of records. [effective January 1, 2027] The confidentiality of records in a proceeding for guardianship for an adult shall be maintained in accordance with Idaho supreme court rules.

History:

[15-5-308, added 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 20, p. 510; am. 1997, ch. 201, sec. 1, p. 576; am. 1999, ch. 128, sec. 2, p. 371; am. 2002, ch. 217, sec. 1, p. 595; am. 2008, ch. 74, sec. 1, p. 195; am. 2013, ch. 262, sec. 1, p. 640; am. 2017, ch. 261, sec. 4, p. 647; am. 2026, ch. 220, sec. 4, p. 921; repealed and added 2026, ch. 79, sec. 5, p. 352.]
Idaho Code § 15-5-403 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-403
15-5-403 NOTICE AND HEARING FOR APPOINTMENT OF CONSERVATOR.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-403. Venue. [effective until January 1, 2027] Venue for proceedings under this chapter is:

(a) In the place in this state where the person to be protected resides whether or not a guardian has been appointed in another place; or

(b) If the person to be protected does not reside in this state, in any place where he has property.

15-5-403. NOTICE AND HEARING FOR APPOINTMENT OF CONSERVATOR. [effective January 1, 2027] (1) Upon filing of a petition under section 15-5-402, Idaho Code, for appointment of a conservator, and after completion of any required training or background checks, the court shall set a date, time, and place for a hearing on the petition.

(2) A copy of the petition and notice of a hearing on the petition shall be served personally on the respondent. If the respondent's whereabouts are unknown or personal service cannot be made, service on the respondent shall be made as provided by the Idaho supreme court rules. The notice shall inform the respondent of the respondent's rights at the hearing, including the right to an attorney and to attend the hearing. The notice shall include a description of the nature, purpose, and consequences of granting the petition. The court may not grant a petition for appointment of a conservator if notice substantially complying with the provisions of this subsection is not served on the respondent.

(3) In a proceeding on a petition under section 15-5-402, Idaho Code, the notice required under subsection (2) of this section shall be given to the persons required to be listed in the petition under section 15-5-402(2)(a) through (c), Idaho Code, and any other person interested in the respondent's welfare as the court determines. Failure to give notice under the provisions of this subsection does not preclude the court from appointing a conservator.

(4) After the appointment of a conservator, notice of a hearing on a petition for an order under this part, together with a copy of the petition, shall be given to:

(a) The individual subject to conservatorship, if the person is twelve (12) years of age or older and not missing, detained, or unable to return to the United States;

(b) The conservator; and

(c) Any other person as the court determines.

History:

[15-5-403, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 367.]
Idaho Code § 15-3-403 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-403
15-3-403 FORMAL TESTACY PROCEEDING — NOTICE OF HEARING ON PETITION.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-403. Formal testacy proceeding — Notice of hearing on petition. (1) Upon commencement of a formal testacy proceeding, the court shall fix a time and place of hearing. Notice shall be given in the manner prescribed by section 15-1-401 of this code by the petitioner to the persons herein enumerated and to any additional person who has filed a demand for notice under section 15-3-204 of this code.

Notice shall be given to the following persons: the surviving spouse, children, and other heirs of the decedent, the devisees and executors named in any will that is being, or has been, probated, or offered for informal or formal probate in the county, or that is known by the petitioner to have been probated, or offered for informal or formal probate elsewhere, and any personal representative of the decedent whose appointment has not been terminated. Notice may be given to other persons.

(2) If it appears by the petition or otherwise that the fact of the death of the alleged decedent may be in doubt, or on the written demand of any interested person, a copy of the notice of the hearing on said petition shall be sent by registered mail to the alleged decedent at his last known address. The court shall direct the petitioner to report the results of, or make and report back concerning, a reasonably diligent search for the alleged decedent in any manner that may seem advisable, including any or all of the following methods:

(a) By inserting in one (1) or more suitable periodicals a notice requesting information from any person having knowledge of the whereabouts of the alleged decedent;

(b) By notifying law enforcement officials and public welfare agencies in appropriate locations of the disappearance of the alleged decedent;

(c) By engaging the services of an investigator. The costs of any search so directed shall be paid by the petitioner if there is no administration or by the estate of the decedent in case there is administration.

History:

[15-3-403, as added by 1971, ch. 111, sec. 1, p. 233; am. 2008, ch. 75, sec. 1, p. 200.]
Idaho Code § 15-5-419 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-419
15-5-419 CONSERVATOR'S PLAN.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-419. reporting requirements for conservators. [effective until January 1, 2027] (1) Every conservator shall file with the court an inventory within ninety (90) days of appointment, an accounting at least annually, and a final accounting at the termination of the appointment of the conservator. All inventories and accountings shall be under oath or affirmation and shall comply with the Idaho supreme court rules. The court may require a conservator to submit to a physical check of the estate in his control, to be made in any manner the court may specify.

(2) If a conservator:

(a) Makes a substantial misstatement on filings of any required inventories or reports; or

(b) Is guilty of gross impropriety in handling the property of the protected person; or

(c) Willfully fails to file the report required by this section after receiving written notice of the failure to file and after a grace period of two (2) months have elapsed;

then the court may impose a fine in an amount not to exceed five thousand dollars ($5,000) on the conservator. The court may appoint a guardian ad litem for the protected person on its own motion or on the motion of any interested party to represent the protected person in any proceedings hereunder and may also appoint appropriate persons or entities to make investigation of the actions of the conservator. The court may also order restitution of funds misappropriated from the estate of a protected person and may impose a surcharge upon the conservator responsible for such misappropriation for all damages, costs and other appropriate sums determined by the court, in addition to any fine imposed including, but not limited to, any fees and costs of the guardian ad litem. The court may take any other actions which are in the best interests of the protected person and the protection of the assets of the protected person. Any sums awarded hereunder shall be paid by the conservator and may not be paid by the estate of the protected person. The court may enter judgment against a conservator for any or all of the foregoing and may impose judgment against any bond of such conservator.

15-5-419. conservator's plan. [effective January 1, 2027] A plan required of a conservator appointed pursuant to this part shall conform to Idaho supreme court rules.

History:

[15-5-419, added 1971, ch. 111, sec. 1, p. 233; am. 1989, ch. 241, sec. 4, p. 589; am. 1990, ch. 290, sec. 1, p. 810; am. 1999, ch. 108, sec. 1, p. 336; am. 2005, ch. 50, sec. 1, p. 184; am. 2009, ch. 78, sec. 4, p. 215; am. 2014, ch. 164, sec. 5, p. 462; repealed and added 2026, ch. 79, sec. 6, p. 376.]
Idaho Code § 15-3-1301 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1301
15-3-1301 SHORT TITLE.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1301. Short title. This part may be cited as the "Uniform Estate Tax Apportionment Act."

History:

[15-3-1301, added 2004, ch. 54, sec. 2, p. 247.]