Idaho Code § 59-906A — Idaho Code / Title 59 / Chapter 9 / Section 59-906A
59-906A BOARD OF COUNTY COMMISSIONERS — VACANCIES — HOW FILLED.
Status: in_force

59-906A. Board of county commissioners — Vacancies — How filled. In the event of a vacancy on a board of county commissioners, such vacancy shall be filled as herein provided. The county central committee of the same political party, if any, of the former member whose seat is vacant shall submit, within fifteen (15) days, a list of three (3) nominations to the governor. The governor shall fill the vacancy by appointment from the list of three (3) nominations within fifteen (15) days. If no appointment has been made within fifteen (15) days, the county central committee shall designate one (1) of the three (3) nominees to fill the vacancy. The vacancy shall be so filled until the expiration of the term in which the vacancy occurs. The county central committee of the same political party, if any, of the former member, shall select a person who possesses the constitutional qualifications to fill the vacant office to which he is nominated, and who is affiliated with the same political party, if any, as the former member whose seat is vacant. Upon failure of the committee to make such selection before the expiration of the fifteen (15) day period, the governor shall within five (5) days, fill said vacancy by appointing a person having the qualifications above set forth.

History:

[59-906A, added 1974, ch. 78, sec. 1, p. 1165.]
Idaho Code § 59-816 — Idaho Code / Title 59 / Chapter 8 / Section 59-816
59-816 SUCCESSIVE SUITS BY PERSONS INJURED.
Status: in_force

59-816. Successive suits by persons injured. No such bond is void on the first recovery of a judgment thereon; but suit may be afterward brought, from time to time, and judgment recovered thereon by the state of Idaho, or by any person to whom a right of action has accrued, against such officer and his sureties, until the whole penalty of the bond is exhausted.

History:

[59-816, added 1971, ch. 136, sec. 71, p. 522.]
Idaho Code § 59-1014 — Idaho Code / Title 59 / Chapter 10 / Section 59-1014
59-1014 ACCOUNTING FOR FEES.
Status: in_force

59-1014. Accounting for fees. (1) All state officers and agencies, who receive any money or evidences of indebtedness for or on account of the state or in payment of any fee, license, or tax due the state, shall deposit the same with the state treasurer:

(a) Daily, when the amount of cash, checks, or other evidences of indebtedness accrued during any twenty-four (24) hour period is two hundred dollars ($200) or more;

(b) Weekly in all other situations; or

(c) A particular state officer may be granted specific permission to deposit at some other interval by the provisions of a resolution of the board of examiners, pursuant to section 67-2025, Idaho Code.

(2) The state treasurer shall receive from the other state officers and agencies bank drafts, checks, post-office money orders, and all evidences of indebtedness that are accepted as cash items by banks in the ordinary course of business and shall deposit the same in banks in this state qualified as depositories of state money, subject, however, to final payment, and said treasurer shall issue his receipt for such evidences of indebtedness to the officer or agency entitled thereto.

(3) Any person violating the provisions of this section shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding six (6) months, or by both such fine and imprisonment.

History:

[(59-1014) 1909, p. 359; compiled and reen. C.L., sec. 343c; C.S., sec. 484; I.C.A., sec. 57-1014; am. 1976, ch. 42, sec. 6, p. 94; am. 2020, ch. 29, sec. 1, p. 63.]
Idaho Code § 59-502 — Idaho Code / Title 59 / Chapter 5 / Section 59-502
59-502 SALARIES OF JUDGES.
Status: in_force

59-502. Salaries of judges. (1) Commencing on July 1, 2025, the salary of the justices of the supreme court shall be one hundred eighty-six thousand five hundred eight dollars ($186,508) per annum.

(2) Commencing on July 1, 2023, judges of the court of appeals shall receive an annual salary in an amount of eight thousand dollars ($8,000) less than the annual salary of a supreme court justice.

(3) Commencing on July 1, 2017, district judges shall receive an annual salary in an amount of six thousand dollars ($6,000) less than the annual salary of a judge of the court of appeals.

(4) Commencing on July 1, 2023, magistrate judges shall receive an annual salary in an amount of eight thousand dollars ($8,000) less than the annual salary of a district judge.

(5) Salaries shall be paid on regular pay periods not less frequently than monthly as determined by order of the supreme court as due out of the state treasury, but no justice of the supreme court or judge of the district court or magistrate shall be paid his salary, or any part thereof, unless he shall first take and subscribe an oath that there is not in his hands any matter in controversy not decided by him that has been finally submitted for his consideration and determination thirty (30) days prior to his taking and subscribing said oath.

History:

[59-502, added 1907, sec. 2, p. 465; reen. R.C. & C.L., sec. 275; C.S., sec. 406; am. 1921, ch. 23, sec. 1, p. 31; I.C.A., sec. 57-502; am. 1945, ch. 77, sec. 1, p. 120; am. 1949, ch. 252, sec. 1, p. 510; am. 1953, ch. 145, sec. 1, p. 234; am. 1957, ch. 315, sec. 1, p. 673; am. 1959, ch. 188, sec. 1, p. 418; am. 1961, ch. 180, sec. 1, p. 275; am. 1963, ch. 275, sec. 1, p. 709; am. 1965, ch. 303, sec. 1, p. 804; am. 1967, ch. 426, sec. 1, p. 1243; am. 1970, ch. 194, sec. 1, p. 562; am. 1973, ch. 4, sec. 1, p. 9; am. 1974, ch. 138, sec. 1, p. 1342; am. 1976, ch. 343, sec. 1, p. 1145; am. 1977, ch. 178, sec. 3, p. 461; am. 1978, ch. 101, sec. 2, p. 203; am. 1980, ch. 252, sec. 1, p. 664; am. 1982, ch. 360, sec. 1, p. 911; am. 1985, ch. 29, sec. 8, p. 57; am. 1988, ch. 23, sec. 2, p. 27; am. 1990, ch. 39, sec. 2, p. 61; am. 1993, ch. 217, sec. 2, p. 682; am. 1996, ch. 257, sec. 2, p. 844; am. 1998, ch. 93, sec. 2, p. 339; am. 1999, ch. 250, sec. 2, p. 650; am. 2000, ch. 386, sec. 2, p. 1258; am. 2001, ch. 309, sec. 2, p. 1115; am. 2004, ch. 306, sec. 2, p. 855; am. 2005, ch. 399, sec. 4, p. 1361; am. 2006, ch. 369, sec. 1, p. 1107; am. 2007, ch. 81, sec. 1, p. 219; am. 2008, ch. 220, sec. 1, p. 680; am. 2012, ch. 329, sec. 1, p. 910; am. 2014, ch. 291, sec. 6, p. 736; am. 2016, ch. 371, sec. 1, p. 1087; am. 2017, ch. 168, sec. 4, p. 392; am. 2018, ch. 255, sec. 1, p. 605; am. 2019, ch. 253, sec. 1, p. 761; am. 2020, ch. 165, sec. 1, p. 484; am. 2021, ch. 154, sec. 1, p. 430; am. 2023, ch. 294, sec. 1, p. 895; am. 2024, ch. 325, sec. 3, p. 1078; am. 2025, ch. 200, sec. 1, p. 911.]
Idaho Code § 59-903 — Idaho Code / Title 59 / Chapter 9 / Section 59-903
59-903 NOTICE OF REMOVAL TO APPOINTING OFFICER.
Status: in_force

59-903. Notice of removal to appointing officer. Whenever an officer is removed, convicted of any infamous crime or offense involving a violation of his oath of office, or whenever his election or appointment is declared void, the body, judge, or officer before whom the proceedings were had, must give notice thereof to the officer empowered to fill the vacancy.

History:

[(59-903) R.S., sec. 432; compiled and reen. R.C., sec. 319; reen. C.L., sec. 319; C.S., sec. 455; I.C.A., sec. 57-903.]
Idaho Code § 59-1335 — Idaho Code / Title 59 / Chapter 13 / Section 59-1335
59-1335 CONTRIBUTIONS — FROM SCHOOL EMPLOYEES.
Status: in_force

59-1335. Contributions — From School Employees. The contribution for a member who is classified as a school employee as defined in section 59-1302(31A), Idaho Code, shall be sixty percent (60%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the nearest one hundredth percent (.01%) of salary. The board is specifically authorized to certify to the state controller the necessary adjustments in the rate of member contributions.

History:

[59-1335, added 2022, ch. 216, sec. 5, p. 697.]
Idaho Code § 59-824 — Idaho Code / Title 59 / Chapter 8 / Section 59-824
59-824 RELEASE OF SURETIES — APPLICATION FOR RELEASE.
Status: in_force

59-824. Release of sureties — Application for release. Such surety must file with the judge, court, board, officer or other person authorized by law to approve such official bond, a statement in writing setting forth the desire of the surety to be relieved from all liabilities thereon afterward arising, and the reasons therefor, which statement must be subscribed and verified by the affidavit of the party filing the same.

History:

[59-824, added 1971, ch. 136, sec. 79, p. 522.]
Idaho Code § 59-904 — Idaho Code / Title 59 / Chapter 9 / Section 59-904
59-904 STATE OFFICES — VACANCIES, HOW FILLED AND CONFIRMED.
Status: in_force

59-904. State offices — Vacancies, how filled and confirmed. (a) All vacancies in any state office, and in the supreme and district courts, unless otherwise provided for by law, shall be filled by appointment by the governor. Appointments to fill vacancies pursuant to this section shall be made as provided in subsections (b), (c), (d), (e), (f) and (g) of this section, subject to the limitations prescribed in those subsections.

(b) Nominations and appointments to fill vacancies occurring in the office of lieutenant governor, state controller, state treasurer, superintendent of public instruction, attorney general and secretary of state shall be made by the governor, subject to the advice and consent of the senate, for the balance of the term of office to which the predecessor of the person appointed was elected.

(c) Nominations and appointments to and vacancies in the following listed offices shall be made or filled by the governor subject to the advice and consent of the senate for the terms prescribed by law, or in case such terms are not prescribed by law, then to serve at the pleasure of the governor:

Director of the department of administration,

Director of the department of finance,

Director of the department of insurance,

Director, department of agriculture,

Director of the department of water resources,

Director of the Idaho state police,

Director of the Idaho transportation department,

Director of the department of commerce,

Director of the department of fish and game,

Director of the department of labor,

Director of the department of environmental quality,

Director of the department of juvenile corrections,

Director of the department of health and welfare,

Director of the department of parks and recreation,

Executive director of the commission of pardons and parole,

The state historic preservation officer,

The administrator of the division of human resources,

Member of the state tax commission,

Members of the board of regents of the university of Idaho and the state board of education,

Members of the Idaho water resource board,

Members of the state fish and game commission,

Members of the Idaho transportation board,

Members of the board of environmental quality,

Members of the board of directors of state parks and recreation,

Members of the board of correction,

Members of the industrial commission,

Members of the Idaho public utilities commission,

Members of the Idaho personnel commission,

Members of the board of directors of the Idaho state retirement system,

Members of the board of directors of the state insurance fund,

Members of the commission of pardons and parole.

(d) Appointments made by the state board of land commissioners to the office of director, department of lands, and appointments to fill vacancies occurring in those offices shall be submitted by the president of the state board of land commissioners to the senate for the advice and consent of the senate in accordance with the procedure prescribed in this section.

(e) Appointments made pursuant to this section while the senate is in session shall be submitted along with the letter of appointment to the senate forthwith for the advice and consent of that body. Appointments made pursuant to this section while the senate is not in session shall be submitted along with the letter of appointment to the senate pursuant to section 67-803, Idaho Code. Should the senate adjourn without granting its consent to an appointment the appointment shall thereupon become void and a vacancy in the office to which the appointment was made shall exist, and the office shall be deemed vacant upon the date of adjournment. It is the duty of the appointing authority to supply the senate with the letter of appointment. The appointee shall supply the senate with the documentation it requests.

All appointments made pursuant to subsection (c) of this section, except those appointments for which a term of office is fixed by law, shall terminate at the expiration of any gubernatorial term. Appointments to fill the vacancies thus created by the expiration of the term of office of the governor shall be forthwith submitted to the senate for the advice and consent of that body, and when so submitted shall be as expeditiously considered as possible.

Upon receipt of an appointment along with the letter of appointment in the senate for the purpose of securing the advice and consent of the senate, the appointment shall be referred by the presiding officer to the appropriate committee of the senate for consideration and report prior to action thereon by the full senate.

(f) Excepting the appointments made pursuant to subsection (c) of this section, whenever an appointee's term has expired as prescribed by law, the governor or the authorized appointing authority must fill the position within twelve (12) months of the expiration of the term. However, an office will be vacant if the governor or the authorized appointing authority: (i) fails to timely appoint a qualified person at the earlier of the time required by law or required in this subsection; or (ii) fails to provide the senate with an appropriate letter or document of appointment by the thirty-sixth legislative day of the subsequent legislative session. All letters or documents of appointment must, as reasonably possible, accompany the additional documentation required by the senate. At the request of the secretary of the senate, the governor or the authorized appointing authority must provide the additional documentation.

(g) It is the intent of the legislature that the provisions of this section as amended by this chapter shall not apply to appointments which have been made prior to the effective date of this chapter. It is the further intent of the legislature that the provisions of this section shall apply to the offices listed in this section and to any office created by law or executive order which succeeds to the powers, duties, responsibilities and authorities of any of the offices listed in subsections (c) and (d) of this section.

History:

[(59-904) 1890-1891, p. 57, sec. 12; reen. 1899, p. 67, sec. 3; compiled and reen. R.C., sec. 320; reen. C.L., sec. 320; C.S., sec. 465; I.C.A., sec. 57-904; am. 1969, ch. 413, sec. 1, p. 1145; am. 1974, ch. 22, sec. 57, p. 592; am. 1977, ch. 105, sec. 2, p. 223; am. 1985, ch. 160, sec. 1, p. 427; am. 1994, ch. 180, sec. 133, p. 507; am. 1995, ch. 44, sec. 62, p. 105; am. 1996, ch. 232, sec. 1, p. 758; am. 1996, ch. 421, sec. 3, p. 1411; am. 1998, ch. 428, sec. 9, p. 1358; am. 1999, ch. 311, sec. 2, p. 774; am. 1999, ch. 370, sec. 17, p. 996; am. 2000, ch. 132, sec. 3, p. 312; am. 2000, ch. 469, sec. 129, p. 1588; am. 2004, ch. 346, sec. 8, p. 1033; am. 2007, ch. 360, sec. 20, p. 1079; am. 2010, ch. 335, sec. 1, p. 887; am. 2015, ch. 338, sec. 1, p. 1269; am. 2026, ch. 25, sec. 5, p. 117; am. 2026, ch. 267, sec. 1, p. 1120.]
Idaho Code § 59-802 — Idaho Code / Title 59 / Chapter 8 / Section 59-802
59-802 DEFINITIONS.
Status: in_force

59-802. Definitions. (1) "Administrator" means the administrator of the division of insurance management in the department of administration, as provided by section 67-5760, Idaho Code.

(2) "Agency" means each department, institution, board, bureau, commission or committee of the government of the state, including state educational institutions, the supreme court and district courts, but does not include any political subdivisions of the state.

(3) "Blanket surety bond" means a schedule or blanket corporate surety covering all or any group of public officials or employees of the state or of an individual political subdivision. Any blanket or schedule bond provided, issued in lieu of individual surety bonds, shall contain all terms and conditions required for an individual surety bond as herein provided.

(4) "Crime insurance" means insurance which indemnifies the assured public entity against losses from employee dishonesty, losses inside and outside the premises, losses from money orders and counterfeit paper currency, losses from depositors' forgery, and/or generally assures the fidelity and faithful performance of public officials or employees holding positions of public trust. Any crime insurance issued to the state or any of its political subdivisions, in order to be considered equivalent to the requirements contained in this chapter for surety bonds, must include stipulation by the insurer that such crime insurance coverage is deemed to provide coverage for the terms and responsibilities of public officials and employees as outlined in chapter 8, title 59, Idaho Code.

(5) "Political subdivision" means any county, city, municipal corporation, health district, school district, irrigation district, special improvement or taxing district, or any other political subdivision or public corporation, or as currently defined in section 6-902(2), Idaho Code. As used in this chapter, the terms "county" and "city" also mean state licensed hospitals and attached nursing homes established by counties pursuant to chapter 36, title 31, Idaho Code, or jointly by cities and counties pursuant to chapter 37, title 31, Idaho Code.

(6) "Public official or employee" means each elected or appointed officer of the state or a political subdivision of the state and each officer and employee of an agency or a political subdivision.

(7) "Surety bond" means a bond or surety issued by a corporate surety company authorized to do business in this state in an amount fixed by the administrator or governing body of a political subdivision to an individual public official or employee, which shall be payable to the state or a political subdivision, and whenever possible, conditioned on honesty and the faithful performance of his duties during the employment or term of office and until his successor is elected or appointed and is qualified, and that he will properly account for all money and property received in his official capacity as a public official or as an employee. The bond may contain other terms and conditions deemed appropriate by the administrator or governing body of the political subdivision to protect the state or political subdivision from loss.

History:

[59-802, added 1971, ch. 136, sec. 57, p. 522; am. 1974, ch. 34, sec. 12, p. 988; am. 1974, ch. 252, sec. 12, p. 1647; am. 1980, ch. 106, sec. 6, p. 233; am. 1991, ch. 281, sec. 1, p. 724.]
Idaho Code § 59-1352A — Idaho Code / Title 59 / Chapter 13 / Section 59-1352A
59-1352A PUBLIC SAFETY OFFICER PERMANENT DISABILITY BENEFIT.
Status: in_force

59-1352A. public safety officer permanent disability benefit. (1) A public safety officer who is ruled by the retirement system to be permanently disabled, as provided in sections 59-1302(12) and 59-1352, Idaho Code, on or after July 1, 2009, as a result of bodily injury or disease sustained in the line of duty is eligible for a onetime permanent disability benefit in the amount of one hundred thousand dollars ($100,000), which shall be payable as provided in this section to the permanently disabled public safety officer.

(2) Public safety officers who qualify and who seek the benefit under this section shall apply to the retirement board. No benefit shall be payable unless the retirement board determines that:

(a) The permanent disability occurred in the line of duty;

(b) The permanent disability was not caused by the intentional misconduct of the public safety officer or by the public safety officer's intentional infliction of injury; and

(c) The public safety officer was not voluntarily intoxicated at the time of the event causing the permanent disability.

(3) As used in this section, "public safety officer" means an active member of the retirement system who, when injured:

(a) Was designated as a police officer member under section 59-1303, Idaho Code;

(b) Was a firefighter as defined in section 59-1302(16), Idaho Code; or

(c) Was a paid firefighter as defined in section 72-1403(A), Idaho Code.

(4) The benefit payable under this section is as follows:

(a) Separate from and independent of any benefits payable to the public safety officer under this chapter;

(b) Not dependent upon years of service or age of the public safety officer; and

(c) Shall not be subject to state income taxes.

(5) It is the intent of the legislature that this benefit shall be funded solely by public safety officers in perpetuity and not by an employer, as defined in section 59-1302(15), Idaho Code. Therefore, the costs associated with providing this benefit, as determined by the board, shall be paid solely by the public safety officers.

History:

[59-1352A, added 2009, ch. 158, sec. 1, p. 476; am. 2020, ch. 97, sec. 1, p. 256.]
Idaho Code § 59-302 — Idaho Code / Title 59 / Chapter 3 / Section 59-302
59-302 RESOLUTION OF CONCURRENCE.
Status: in_force

59-302. Resolution of concurrence. Whenever the senate concurs in a nomination, its secretary must immediately deliver a copy of the resolution of concurrence, certified by the president and secretary, to the governor.

History:

[(59-302) R.S., sec. 336; am. R.C., sec. 263; reen. C.L., sec. 263; C.S., sec. 394; I.C.A., sec. 57-302.]
Idaho Code § 59-1607 — Idaho Code / Title 59 / Chapter 16 / Section 59-1607
59-1607 HOURS OF WORK AND OVERTIME.
Status: in_force

59-1607. Hours of work and overtime. (1) It is the policy of the legislature of the state of Idaho that all classified and nonclassified officers and employees of the executive branch of state government shall be treated substantially similar with reference to hours of employment, holidays and vacation leave, except as provided in this chapter. For wage, hour and working conditions, the supreme court and the legislative council shall prescribe rules for employees of the judicial branch and the legislative branch, respectively. The policy of this state shall not restrict the extension of regular work hour schedules on an overtime basis, which shall be the same for classified and nonclassified employees, in those activities and duties where such extension is necessary and authorized by the appointing authority.

(2) The appointing authority of any department shall determine the necessity for overtime work and shall provide for cash compensation or compensatory time off for such overtime work for eligible classified and nonclassified officers and employees.

(3) Classified and nonclassified officers and employees who fall within one (1) or more of the following categories are ineligible for cash compensation or compensatory time for overtime work:

(a) Elected officials; or

(b) Those included in the definition of section 67-5303(j), Idaho Code.

(4) Classified and nonclassified employees who are designated as executive, as provided in section 67-5302, Idaho Code, and who are not included in the definition of subsection (3) of this section, shall be ineligible for compensatory time or cash compensation for overtime work. Such salaried employees shall report absences in excess of one-half (1/2) day. Employees who become executives within their current agency as set forth in section 67-5302(12), Idaho Code, shall have twelve (12) months from the date of this act or of appointment, whichever is later, to use any compensatory time balance. After twelve (12) months, any remaining compensatory time will be forfeited. Compensatory time is not transferable and shall be forfeited at the time of transfer to another appointing authority or upon separation from state service.

(5) Classified and nonclassified officers and employees who are designated as administrative or professional as provided in the federal fair labor standards act, or who are designated as exempt under any other complete exemption in federal law, and who are not included in the definition of subsection (3) of this section, shall be ineligible for cash compensation for overtime work unless cash payment is authorized by the state board of examiners for overtime accumulated during unusual or emergency situations, but such classified and nonclassified officers and employees shall be allowed compensatory time off from duty for overtime work. Such compensatory time shall be earned and allowed on hour-for-hour basis, shall not be transferable, and shall be forfeited at the time of transfer to another appointing authority or upon separation from state service. Compensatory time may be accrued and accumulated up to a maximum of two hundred forty (240) hours. Compensatory time balances in excess of two hundred forty (240) hours will not continue to accrue until the balance is below the maximum.

(6) Classified and nonclassified officers and employees who are not designated as executive, administrative or professional as provided in this section, and who are not included in the definition of subsection (3) of this section or who are not designated as exempt under any other complete exemption in federal law, shall be eligible for cash compensation or compensatory time off from duty for overtime work, subject to the restrictions of applicable federal law. Compensatory time off may be provided in lieu of cash compensation at the discretion of the appointing authority after consultation, in advance, with the employee. Compensatory time off shall be paid at the rate of one and one-half (1 1/2) hours for each overtime hour worked. Compensatory time off that has been earned during any one-half (1/2) fiscal year but not taken by the end of the succeeding one-half (1/2) fiscal year shall be paid in cash on the first payroll following the close of such succeeding one-half (1/2) fiscal year. Compensatory time not taken at the time of transfer to another appointing authority or upon separation from state service shall be liquidated at the time of such transfer or separation by payment in cash.

(7) Notwithstanding the provisions of this section, employees may be paid for overtime work during a disaster or emergency with the approval of the board of examiners.

History:

[59-1607, added 1977, ch. 307, sec. 16, p. 877; am. 1983, ch. 87, sec. 1, p. 182; am. 1986, ch. 133, sec. 10, p. 354; am. 1990, ch. 368, sec. 1, p. 1005; am. 1996, ch. 120, sec. 1, p. 434; am. 2004, ch. 299, sec. 1, p. 834; am. 2006, ch. 380, sec. 5, p. 1179; am. 2008, ch. 196, sec. 1, p. 617; am. 2023, ch. 7, sec. 10, p. 26; am. 2026, ch. 43, sec. 3, p. 178.]
Idaho Code § 59-407 — Idaho Code / Title 59 / Chapter 4 / Section 59-407
59-407 INABILITY TO APPEAR — TAKING OATH.
Status: in_force

59-407. Inability to appear — Taking oath. Whenever any elective state official shall be unable to appear for the taking of his oath as provided for in this code, for any reason, including his being a member of the armed forces of the United States, he may be sworn in and may take his oath wherever he may be, before an officer duly authorized to administer oath and if any person duly elected to a state elective position be in the armed forces of the United States of America at the time for taking his oath as provided in this chapter, he may appear before any person qualified to administer an oath, as prescribed in section 51-113, Idaho Code, and may take the oath of office provided for in section 59-401, Idaho Code, and the oath shall have the same force and effect as though it were taken before an officer, legally granted the right to administer oaths within the state of Idaho.

History:

[(59-407) I.C.A., sec. 57-407, added 1945, ch. 164, sec. 2, p. 245; am. 2017, ch. 192, sec. 15, p. 458.]
Idaho Code § 59-805 — Idaho Code / Title 59 / Chapter 8 / Section 59-805
59-805 BOND REQUIRED UNDER OTHER LAWS.
Status: in_force

59-805. Bond required under other laws. Whenever a public official or an employee is required by another law to post bond or surety as a prerequisite to entering employment or assuming office, the requirement is met when bond coverage or suitable crime insurance coverage is provided for the office or position under provisions of the Surety Bond Act.

History:

[59-805, added 1971, ch. 136, sec. 60, p. 522; am. 1991, ch. 281, sec. 3, p. 726.]
Idaho Code § 59-911 — Idaho Code / Title 59 / Chapter 9 / Section 59-911
59-911 REPRESENTATIVE IN CONGRESS — VACANCIES, HOW FILLED.
Status: in_force

59-911. Representative in congress — Vacancies, how filled. Whenever any vacancy shall occur in the office of representative in congress from the state, it shall be the duty of the governor to appoint a day to hold an election, subject to the provisions of section 34-106, Idaho Code, to fill such vacancy, and cause notice of such election to be given as required in section 34-1406, Idaho Code.

History:

[(59-911) 1890-1891, p. 57, sec. 176; reen. 1899, p. 67, sec. 11; reen. R.C. & C.L., sec. 326; C.S., sec. 464; I.C.A., sec. 57-911; am. 1995, ch. 118, sec. 88, p. 501.]
Idaho Code § 59-1403 — Idaho Code / Title 59 / Chapter 14 / Section 59-1403
59-1403 DEFINITIONS.
Status: in_force

59-1403. Definitions. Unless otherwise clearly required by the context, as used in this act:

(a) Unavailable means either that a vacancy in office exists and there is no deputy authorized to exercise all of the powers and discharge the duties of the office, or that the lawful incumbent of the office (including any deputy exercising the powers and discharging the duties of an office because of a vacancy) and his duly authorized deputy are absent or unable to exercise the powers and discharge the duties of the office.

(b) Emergency interim successor means a person designated pursuant to this act, in the event the officer is unavailable, to exercise the powers and discharge the duties of an office until a successor is appointed or elected and qualified as may be provided by the constitution, statutes, charters and ordinances or until the lawful incumbent is able to resume the exercise of the powers and discharge the duties of the office.

(c) Office includes all state and local offices, the powers and duties of which are defined by the constitution, statutes, charters, and ordinances, except the office of governor, and except those in the legislature and the judiciary.

(d) Attack means any attack or series of attacks by an enemy of the United States causing, or which may cause, substantial damage or injury to civilian property or persons in the United States in any manner by sabotage or by the use of bombs, missiles, shellfire, or atomic, radiological, chemical, bacteriological, or biological means or other weapons or process.

(e) Political subdivision includes counties, cities, towns, villages, townships, districts, authorities, and other public corporations and entities whether organized and existing under charter or general law.

History:

[59-1403, added 1961 (Ex. Sess.), ch. 2, sec. 3, p. 12.]
Idaho Code § 59-1359 — Idaho Code / Title 59 / Chapter 13 / Section 59-1359
59-1359 SEPARATION BENEFITS.
Status: in_force

59-1359. Separation benefits. (a) The separation benefit, if any, shall become payable upon the written request of an inactive member who has been separated from employment. If the person who received a separation benefit is reemployed or reinstated by the same employer within ninety (90) days or is guaranteed a right to employment or reinstatement with the same employer, the person shall repay to the system any separation benefit paid.

(b) A separation benefit shall automatically be payable three (3) years after a person becomes an inactive member if the inactive member is not a vested member, has accumulated contributions of less than one thousand dollars ($1,000), and has been separated from employment and is not reemployed or reinstated by the same employer within ninety (90) days.

(c) For purposes of this section, "separated from employment" means the inactive member terminated all employment with the employer. An inactive member is not considered to have separated from employment if he continues performing services for the same employer in any capacity including, but not limited to, independent contractor, leased employee, or temporary services. For purposes of this section, "same employer" means the employer for which the person last worked prior to being separated from employment.

(d) Any member may elect to have eligible rollover distributions paid directly to a specified eligible retirement plan as required by 26 U.S.C. section 401(a)(31).

History:

[(59-1359) 1963, ch. 349, Art. 5, sec. 4, p. 988; am. 1965, ch. 165, sec. 2, p. 324; am. 1971, ch. 49, sec. 6, p. 105; am. 1987, ch. 164, sec. 3, p. 324; am. and redesig. 1990, ch. 231, sec. 47, p. 640; am. 1993, ch. 350, sec. 7, p. 1304; am. 1996, ch. 243, sec. 3, p. 774; am. 1998, ch. 193, sec. 2, p. 697; am. 1999, ch. 199, sec. 6, p. 527; am. 2006, ch. 152, sec. 1, p. 467; am. 2007, ch. 44, sec. 4, p. 112.]
Idaho Code § 59-804 — Idaho Code / Title 59 / Chapter 8 / Section 59-804
59-804 SURETY BONDS — BLANKET SURETY BOND — CRIME INSURANCE TERMS AND CONDITIONS.
Status: in_force

59-804. Surety bonds — Blanket surety bond — Crime insurance terms and conditions. (1) Each official surety bond, blanket surety bond or suitable crime insurance policy of a public official or an employee shall be payable to the state or appropriate political subdivision, and shall be in the appropriate form as defined in section 59-802, Idaho Code. The surety bond, blanket surety bond, or suitable crime insurance shall be executed by a corporate surety company authorized to do business in this state in the amount fixed by the administrator, or by the governing body of the political subdivision.

(2) In lieu of individual bonds, the administrator or the governing body of a political subdivision may elect to provide a schedule or blanket corporate surety bond, or suitable crime insurance covering all or any group of public officials or employees whenever the premiums would be less than the aggregate of premiums chargeable under individual coverage. Any blanket or schedule bond or crime insurance provided shall contain all terms and conditions required in subsection (1) of this section or as defined in section 59-802, Idaho Code.

(3) All official bonds of employees of the state and its agencies shall be approved by the governor and shall be approved as to form and legal sufficiency by the attorney general and shall be filed with the secretary of state without cost, except that the bond of the secretary of state or a certified copy of any master, blanket or schedule bond including the secretary of state shall be filed with the state controller.

(4) All official surety bonds, blanket surety bonds, or suitable crime insurance coverage of public officials or employees of a political subdivision shall be approved by the governing body of the political subdivision. After the governing body approves the form and legal sufficiency, the bonds or policies shall be filed with the clerk or secretary of the political subdivision.

History:

[59-804, added 1971, ch. 136, sec. 59, p. 522; am. 1974, ch. 34, sec. 14, p. 988; am. 1974, ch. 252, sec. 14, p. 1647; am. 1980, ch. 106, sec. 8, p. 234; am. 1991, ch. 281, sec. 2, p. 725; am. 1994, ch. 180, sec. 132, p. 507.]
Idaho Code § 59-1302 — Idaho Code / Title 59 / Chapter 13 / Section 59-1302
59-1302 DEFINITIONS.
Status: in_force

59-1302. Definitions. (1) As used in this chapter, each of the terms defined in this section shall have the meaning given in this section unless a different meaning is clearly required by the context.

(2) "Active member" means any employee who is not establishing the right to receive benefits through his or her employer's participation in any other retirement system established for Idaho public employees, if such participation is mandated by applicable Idaho statutes other than this chapter. In no case will an employee be entitled to any benefit under this chapter for public service if such employee is establishing retirement benefit entitlements by other Idaho statutes or federal statutes other than military service or social security for that same service.

(3) "Accumulated contributions" means the sum of amounts contributed by a member of the system, together with regular interest credit thereon.

(4) "Actuarial equivalent" means a benefit equal in value to another benefit, when computed on the basis of the actuarial tables in use by the system.

(5) "Actuarial tables" means such tables as shall have been adopted by the board in accordance with recommendations of the actuary.

(5A) "Alternate payee" means a spouse or former spouse of a member who is recognized by an approved domestic retirement order as having a right to all or a portion of the accrued benefits in the retirement system with respect to such member.

(5B) "Approved domestic retirement order" means a domestic retirement order that creates or recognizes the existence of an alternate payee's right or assigns to an alternate payee the right to all or a portion of the accrued benefits of a member under the retirement system, that directs the system to establish a segregated account or disburse benefits to an alternate payee, and that the executive director of the retirement system has determined meets the requirements of sections 59-1319 and 59-1320, Idaho Code.

(5C) "Average monthly salary" means the member's average salary during the base period as calculated pursuant to rules adopted by the retirement board.

(5D)(a) "Base period" means the period of fifty-four (54) consecutive calendar months during which the member earned:

(i) The highest average salary; and

(ii) Membership service of at least one-half (1/2) the number of months in the period, excluding months of service attributable to:

A. Military service;

B. Service qualifying as minimum benefit pursuant to section 59-1342(5), Idaho Code; and

C. Worker's compensation income benefits.

(b) Effective October 1, 1993, the consecutive calendar months shall be forty-eight (48). Effective October 1, 1994, the consecutive calendar months shall be forty-two (42).

(c) Entitlement to a base period shall not vest until the effective date of that base period. The retirement benefits shall be calculated on the amounts, terms and conditions in effect at the date of the final contribution by the member.

(d) If no base period exists for a member, the member's average monthly salary shall be determined by the board, using standards not inconsistent with those established in this subsection.

(e) To assure equitable treatment for all members, salary increments inconsistent with usual compensation patterns may be disallowed by the board in determining average monthly salary and base period.

(6) "Beneficiary" means the person who is nominated by the written designation of a member, duly executed and filed with the board, to receive the death benefit.

(7) "Calendar year" means twelve (12) calendar months commencing on the first day of January.

(7A) "Contingent annuitant" means the person designated by a member under certain retirement options to receive benefit payments upon the death of the member. The person so designated must be born and living on the effective date of retirement.

(8) "Credited service" means the aggregate of membership service, prior service and disabled service.

(9) "Date of establishment" means July 1, 1965, or a later date established by the board or statute.

(10) "Death benefit" means the amount, if any, payable upon the death of a member.

(11) "Disability retirement allowance" means the periodic payment becoming payable to a member who meets all applicable eligibility requirements for disability retirement.

(12) "Disabled" means:

(a) That the member is prevented from engaging in any occupation or employment for remuneration or profit as a result of bodily injury or disease, either occupational or nonoccupational in cause, but excluding disabilities resulting from service in the armed forces of any country other than the United States, or from an intentionally self-inflicted injury; and

(b) That the member will likely remain so disabled permanently and continuously during the remainder of the member's life.

It is not necessary that a person be absolutely helpless or entirely unable to do anything worthy of compensation to be considered disabled. If the person is so disabled that substantially all the avenues of employment are reasonably closed to the person, that condition is within the meaning of "disabled." In evaluating whether a person is disabled, medical factors and nonmedical factors, including but not limited to education, economic and social environment, training, and usable skills, may be considered.

Refusal to submit to a medical examination ordered by the board before the commencement of a disability retirement allowance or at any reasonable time thereafter shall constitute proof that the member is not disabled. The board shall be empowered to select for such medical examination one (1) or more physicians or surgeons who are licensed to practice medicine and perform surgery. The fees and expenses of such examination shall be paid from the administration account of the fund. No member shall be required to undergo such examination more often than once each year after he has received a disability retirement allowance continuously for two (2) years.

(12A) "Disabled service" means the total number of months elapsing from the first day of the month next succeeding the final contribution of a member prior to receiving a disability retirement allowance to the first day of the month following the date of termination of such disability retirement allowance. During such period, the member shall remain classified in the membership category held during the month of final contribution. The total number of months of disabled service credited for a person first becoming disabled after the effective date of this chapter shall not exceed the excess, if any, of three hundred sixty (360) over the total number of months of prior service and membership service.

(12B) "Domestic retirement order" means any judgment, decree, or order, including approval of a property settlement agreement, that relates to the provision of marital property rights to a spouse or former spouse of a member and is made pursuant to a domestic relations law, including the community property law of the state of Idaho or of another state.

(13) "Early retirement allowance" means the periodic payment becoming payable to a member who meets all applicable eligibility requirements for early retirement.

(13A) "Early retirement" means retirement by a member prior to age sixty (60) years for police officer members or age sixty-five (65) years for general members.

(14)(A) "Employee" means:

(a) Any person who normally works twenty (20) hours or more per week for an employer, or a schoolteacher who works half-time or more for an employer and who receives salary for services rendered for such employer;

(b) Elected officials or appointed officials of an employer who receive a salary;

(c) A person who is separated from service with fewer than five (5) consecutive months of employment and who is reemployed or reinstated by an employer participating in the public employee retirement system of Idaho (PERSI) within thirty (30) days; or

(d) A person receiving differential wage payments as defined in 26 U.S.C. 3401(h) on or after July 1, 2009. A differential wage payment generally refers to an employer payment to an employee called to active duty in the uniformed services for more than thirty (30) days that represents all or a portion of the compensation he would have received from the employer if he were performing services for the employer.

(B) "Employee" does not include employment as:

(a) A person rendering service to an employer in the capacity of an independent business, trade or profession;

(b) A person whose employment with any employer does not total five (5) consecutive months;

(c) A person provided sheltered employment or make-work employment by a public employer in an employment or industries program maintained for the benefit of such person;

(d) An inmate of a state institution, whether or not receiving compensation for services performed for the institution;

(e) A student enrolled in an undergraduate, graduate, or career technical program at and employed by a state college, university, community college or career technical center when such employment is predicated on student status;

(f) A person making contributions to the director of the office of personnel management under the United States civil service system retirement act, except that a person who receives separate remuneration for work currently performed for an employer and the United States government may elect to be a member of the retirement system, in accordance with rules of the board;

(g) A person not under contract with a school district or charter school who on a day-to-day basis works as a substitute teacher replacing a contracted teacher and is paid a substitute wage as established by district policy or who on a day-to-day basis works as a substitute assistant replacing a staff instruction assistant or a staff library assistant and is paid a substitute wage as established by district policy;

(h) A person occupying a position that does not exceed eight (8) consecutive months in a calendar year with a city, county, irrigation or drainage entity, cemetery district, soil and water conservation district, or mosquito abatement district when the city, county, irrigation or drainage entity, cemetery district, soil and water conservation district, or mosquito abatement district has certified, in writing to the system, the position is: (i) seasonal or casual; and (ii) affected by weather, including parks positions, golf course positions, invasive species inspection positions, and irrigation positions; or

(i) A person in a position that: (i) is eligible for participation in an optional retirement program established under section 33-107A or 33-107B, Idaho Code; or (ii) would be eligible for participation in an optional retirement program established under section 33-107A or 33-107B, Idaho Code, if the person was not working less than half-time or fewer than twenty (20) hours per week.

(15) "Employer" means the state of Idaho or any political subdivision or governmental entity, provided such subdivision or entity has elected to come into the system. Governmental entity means any organization composed of units of government of Idaho or organizations funded only by government or employee contributions or organizations that discharge governmental responsibilities or proprietary responsibilities that would otherwise be performed by government. All governmental entities are deemed to be political subdivisions for the purpose of this chapter. Provided however, that on and after the effective date of this act, all new employers added to PERSI must be in compliance with internal revenue regulations governing governmental retirement plans.

(15A) "Final contribution" means the final contribution made by a member pursuant to sections 59-1331 through 59-1334, Idaho Code.

(16) "Firefighter" means:

(a) An employee, including paid firefighters hired on or after October 1, 1980, whose primary occupation is that of preventing and extinguishing fires as determined by the rules of the board; or

(b) The state fire marshal or the state fire marshal's deputies.

(17) "Fiscal year" means the period beginning on July 1 in any year and ending on June 30 of the next succeeding year.

(18) "Fund" means the public employee retirement fund established by this chapter.

(19) "Funding agent" means any bank or banks, trust company or trust companies, legal reserve life insurance company or legal reserve life insurance companies, or combinations thereof, any thrift institution or credit union or any investment management firm or individual investment manager selected by the board to hold and/or invest the employers' and members' contributions and to pay certain benefits granted under this chapter.

(20) "Inactive member" means a former active member who is not an employee and is not receiving any form of retirement allowance, who has not requested a separation benefit, or for whom a separation benefit has not become payable.

(20A) "Ineligible" means:

(a) Not eligible to participate and not required to contribute as an employee when:

(i) The employer is not a current member of PERSI;

(ii) The employee is not an employee as defined in subsection (14) of this section; or

(iii) The employee is participating in the judges retirement fund, the firefighters retirement fund or the optional retirement plan;

(b) Not eligible for retirement where there has been no termination of employment from an employer participating in PERSI, the judges retirement fund, the firefighters retirement fund or the optional retirement plan or where there has been a withdrawn employer; or

(c) Not eligible to receive a separation benefit where there has been no termination of employment from an employer participating in PERSI, the judges retirement fund, the firefighters retirement fund or the optional retirement plan or where there has been a withdrawn employer.

All state agencies, political subdivisions or governmental entities that qualify as an employer as defined in subsection (15) of this section or prior to April 4, 2017, were considered an employer and are currently participating in PERSI are, for purposes of PERSI, deemed one (1) employer beginning on the effective date of this act.

(20B) "Lifetime annuity" means periodic monthly payments of income by the retirement system to an alternate payee.

(20C) "Lump sum distribution" means a payment by the retirement system of the entire balance in the alternate payee's segregated account, together with regular interest credited thereon.

(21) "Member" means an active member, inactive member or a retired member.

(22) "Membership service" means military service that occurs after the commencement of contributions payable under sections 59-1331 through 59-1334, Idaho Code, and service with respect to which contributions are payable under sections 59-1331 through 59-1334, Idaho Code, which, except for benefit calculations described in sections 59-1342 and 59-1353, Idaho Code, includes service transferred to a segregated account under an approved domestic retirement order.

(23) "Military service" means any period of active duty service in the armed forces of the United States, including the national guard and reserves, under the provisions of titles 10, 32, and 37, U.S.C., that commences fewer than ninety (90) days after the person ceases to be an employee and ends fewer than ninety (90) days before the person again becomes an employee. Provided, if a member fails to again become an employee as a result of his death while in active duty service, the member shall be entitled to military service through the date of death. Provided further, if a member fails to again become an employee due to a disability retirement resulting from service in the armed forces of the United States, the member shall be entitled to military service through the date the disability allowance becomes payable. In no event shall military service include:

(a) Any period ended by dishonorable discharge or during which termination of such service is available but not accepted; or

(b) Any active duty service in excess of five (5) years if at the convenience of the United States government, or in excess of four (4) years if not at the convenience of the United States government, provided additional membership service may be purchased as provided in section 59-1362, Idaho Code.

(24)(a) "Police officer" for retirement purposes shall be as defined in section 59-1303, Idaho Code.

(b) "POST" means the Idaho peace officer standards and training council established in chapter 51, title 19, Idaho Code.

(25) "Prior service" means any period prior to July 1, 1965, of military service or of employment for the state of Idaho or any political subdivision or other employer of each employee who is an active member or in military service or on leave of absence on the date of establishment, provided, however, an employee who was not an active member or in military service or on leave of absence on the date of establishment shall receive credit for the member's service prior to July 1, 1965, on the basis of recognizing two (2) months of such service for each month of membership service. For the purpose of computing such service, no deduction shall be made for any continuous period of absence from service or military service of six (6) months or less.

(26) "Regular interest" means interest at the rate set from time to time by the board.

(27) "Retired member" means a former active member receiving a retirement allowance.

(28) "Retirement" means the acceptance of a retirement allowance under this chapter upon termination of employment and, unless otherwise provided by law, requires a termination of employment from an employer participating in PERSI, the judges retirement fund, the firefighters retirement fund or the optional retirement plan.

(29) "Retirement board" or "board" means the board provided for in sections 59-1304 and 59-1305, Idaho Code, that administers the retirement system.

(30) "Retirement system" or "system" means the public employee retirement system of Idaho.

(31)(A) "Salary" means:

(a) The total salary or wages paid to a person who meets the definition of employee by an employer for personal services performed and reported by the employer for income tax purposes, including the cash value of all remuneration in any medium other than cash.

(b) The total amount of any voluntary reduction in salary agreed to by the member and employer where the reduction is used as an alternative form of remuneration to the member.

(B) Salary in excess of the compensation limitations set forth in section 401(a)(17) of the Internal Revenue Code shall be disregarded for any person who becomes a member of the system on or after July 1, 1996. The system had no limitations on compensation in effect on July 1, 1993. The compensation limitations set forth in section 401(a)(17) of the Internal Revenue Code shall not apply for an eligible employee. For purposes of this subsection, "eligible employee" is an individual who was a member of the system before July 1, 1996.

(C) "Salary" does not include:

(a) Contributions by employers to employee-held medical savings accounts, as those accounts are defined in section 63-3022K, Idaho Code.

(b) Lump sum payments inconsistent with usual compensation patterns made by the employer to the employee only upon termination from service, including but not limited to vacation payoffs, sick leave payoffs, early retirement incentive payments and bonuses.

(c) Differential wage payments as defined in 26 U.S.C. 3401(h). A differential wage payment generally refers to an employer payment to an employee called to active duty in the uniformed services for more than thirty (30) days that represents all or a portion of the compensation he would have received from the employer if he were performing services for the employer.

(d) Employer payments to employees for or related to travel, mileage, meals, lodging or subsistence expenses without regard to the taxability of such payments for federal income tax purposes and without regard to the form of payment, including payment made as reimbursement of an itemized expense voucher and payment made of an unvouchered expense allowance.

(31A) "School employee" means any employee of any school district or charter school employed as instructional staff, pupil service staff, or professionally endorsed staff and any staff holding a certificate pursuant to section 33-1201A, Idaho Code, and school bus drivers and resource officers, subject to the provisions of subsection (14) of this section.

(31B) "Segregated account" means the account established by the retirement system for the alternate payee of a member who is not a retired member. It shall include the months of credited service and accumulated contributions transferred from the member's account.

(32) "Separation benefit" means the amount, if any, pursuant to section 59-1359, Idaho Code.

(33) "Service" means being shown on an employer's payroll as an employee receiving a salary. For each calendar month, service is credited only when a member is an employee as defined in subsection (14)(A) of this section and is employed for fifteen (15) days or more during the calendar month. Employment of fourteen (14) days or less during any calendar month shall not be credited. No more than one (1) month of service shall be credited for all service in any month.

(34) "Service retirement allowance" means the periodic payment becoming payable upon an active member's ceasing to be an employee while eligible for service retirement.

(34A) "Service retirement" means retirement by a member at or after age sixty (60) years for police officer members or at or after age sixty-five (65) years for general members.

(35) "State" means the state of Idaho.

(35A) "Termination from employment" means the employee has separated from employment, the employee has ended service with the employer and the employer has notified PERSI of the termination.

(36) "Vested member" means an active or inactive member who has at least five (5) years of credited service, except that a member who at the time of his separation from service:

(a) Held an office to which he had been elected by popular vote or having a term fixed by the constitution, statute or charter or was appointed to such office by an elected official; or

(b) Was the head or director of a department, division, agency, statutory section or bureau of the state; or

(c) Was employed on or after July 1, 1965, by an elected official of the state of Idaho and occupied a position exempt from the provisions of chapter 53, title 67, Idaho Code; and

(d) Was not covered by a merit system for employees of the state of Idaho;

is vested without regard to the length of credited service.

(37) The masculine pronoun, wherever used, shall include the feminine pronoun.

History:

[59-1302, added 1963, ch. 349, Art. 1, sec. 2, p. 988; am. 1965, ch. 265, sec. 1, p. 682; am. 1967, ch. 398, sec. 1, p. 1184; am. 1969, ch. 283, sec. 1, p. 856; am. 1969, ch. 460, sec. 1, p. 1288; am. 1970, ch. 153, sec. 1, p. 473; am. 1971, ch. 49, sec. 1, p. 105; am. 1972, ch. 245, sec. 1, p. 636; am. 1974, ch. 57, sec. 2, p. 1118; am. 1975, ch. 217, sec. 1, p. 604; am. 1976, ch. 97, sec. 1, p. 404; am. 1979, ch. 158, sec. 1, p. 479; am. 1984, ch. 132, sec. 1, p. 309; am. 1985, ch. 84, sec. 1, p. 164; am. 1986, ch. 147, sec. 1, p. 409; am. 1987, ch. 346, sec. 1, p. 735; am. 1989, ch. 189, sec. 1, p. 465; am. 1989, ch. 190, sec. 1, p. 469; am. 1990, ch. 130, sec. 1, p. 300; am. 1990, ch. 231, sec. 2, p. 613; am. 1990, ch. 249, sec. 1, p. 702; am. 1991, ch. 61, sec. 1, p. 140; am. 1992, ch. 220, sec. 1, p. 658; am. 1992, ch. 342, sec. 1, p. 1038; am. 1993, ch. 350, sec. 2, p. 1296; am. 1994, ch. 209, sec. 1, p. 658; am. 1994, ch. 276, sec. 1, p. 856; am. 1994, ch. 411, sec. 1, p. 1296; am. 1995, ch. 143, sec. 1, p. 607; am. 1996, ch. 59, sec. 1, p. 170; am. 1996, ch. 79, sec. 1, p. 252; am. 1996, ch. 112, sec. 1, p. 415; am. 1997, ch. 72, sec. 1, p. 148; am. 1997, ch. 218, sec. 1, p. 643; am. 1998, ch. 22, sec. 1, p. 128; am. 1999, ch. 198, sec. 1, p. 508; am. 1999, ch. 199, sec. 1, p. 519; am. 1999, ch. 329, sec. 39, p. 879; am. 2002, ch. 46, sec. 1, p. 102; am. 2004, ch. 232, sec. 1, p. 679; am. 2004, ch. 294, sec. 1, p. 818; am. 2007, ch. 44, sec. 1, p. 105; am. 2010, ch. 143, sec. 1, p. 300; am. 2010, ch. 182, sec. 1, p. 371; am. 2011, ch. 100, sec. 1, p. 240; am. 2011, ch. 100, sec. 2, p. 245; am. 2011, ch. 100, sec. 3, p. 251; am. 2012, ch. 31, sec. 1, p. 90; am. 2012, ch. 217, sec. 1, p. 590; am. 2013, ch. 187, sec. 13, p. 457; am. 2017, ch. 235, sec. 1, p. 576; am. 2018, ch. 235, sec. 1, p. 548; am. 2021, ch. 83, sec. 1, p. 275; am. 2022, ch. 216, sec. 1, p. 689; am. 2022, ch. 219, sec. 1, p. 727; am. 2024, ch. 167, sec. 1, p. 635; am. 2026, ch. 10, sec. 1, p. 78.]
Idaho Code § 59-404 — Idaho Code / Title 59 / Chapter 4 / Section 59-404
59-404 COUNTY OFFICERS — TIME AND PLACE OF TAKING OATH.
Status: in_force

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

History:

[(59-404) 1895, p. 139, sec. 1; reen. 1899, p. 67, sec. 4; reen. R.C. & C.L., sec. 271; C.S., sec. 402; I.C.A., sec. 57-404; am. 1945, ch. 164, sec. 1, p. 245; am. 2017, ch. 192, sec. 14, p. 458.]
Idaho Code § 59-1356 — Idaho Code / Title 59 / Chapter 13 / Section 59-1356
59-1356 REEMPLOYMENT OF RETIRED MEMBERS.
Status: in_force

59-1356. Reemployment of retired members. (1) If an early retired member, except as provided in subsection (6) of this section, is reemployed with an employer participating in the public employee retirement system of Idaho within ninety (90) days from retiring, or the early retired member is guaranteed reemployment with an employer participating in the public employee retirement system of Idaho, the member shall be considered to have continued in the status of an employee and not to have separated from service. Any retirement allowance payments received by the retired member shall be repaid to the system and the retirement shall be negated. The month of last contribution prior to the negated retirement and the month of initial contribution upon return to reemployment shall be considered consecutive months of contributions in the determination of an appropriate salary base period upon subsequent retirement. A retired member is not considered to have separated from service if he continues performing services for an employer participating in the public employee retirement system of Idaho in any capacity, including but not limited to independent contractor, leased employee, or temporary services.

(2) Except as provided in subsections (3), (4), (5), and (6) of this section, when a retired member meets the definition of an employee as defined in section 59-1302(14)(A)(a), Idaho Code, any benefit payable on behalf of such member shall be suspended and any contributions payable by such member under sections 59-1331 through 59-1334, Idaho Code, shall again commence. The suspended benefit, as adjusted pursuant to section 59-1355, Idaho Code, shall resume upon subsequent retirement, along with a separate allowance computed with respect only to that salary and service credited during the period of reemployment. Any death benefit that becomes payable under the suspended benefit shall be payable under section 59-1361(2), Idaho Code. Any death benefit that becomes payable with respect to salary and service accrued during the period of reemployment shall be payable under section 59-1361(3), Idaho Code, if the member dies during the period of reemployment.

(3) If a retired member who is receiving a benefit that is not reduced under section 59-1346, Idaho Code, and who has been retired for more than six (6) months again becomes employed as defined in this section and section 59-1302(14)(A)(b), Idaho Code, as a result of being elected or appointed to an elective public office other than an office held prior to retirement, the retired member may elect to continue receiving benefits and not accrue additional service, in which event no contributions shall be made by the member or employer during such reemployment and any benefit payable on behalf of such member shall continue.

(4) If a retired school employee, as defined in section 59-1302(31A), Idaho Code, who retired on or after age sixty (60) years or a retired public safety officer returns to work as a school employee as defined in section 59-1302(31A), Idaho Code, and is receiving a benefit that is not reduced under section 59-1346, Idaho Code, again becomes an employee as defined in this section and section 59-1302(14), Idaho Code, as a result of returning to employment with a school district as provided in section 33-1004H, Idaho Code, the retired member may elect to continue receiving benefits and not accrue additional service, in which event no contributions shall be made by the member during such reemployment and any benefit payable on behalf of such member shall continue.

(5) If a retired member as defined in section 59-1302(27), Idaho Code, who retired prior to January 1, 2026, and retired on or after age fifty-five (55) years again becomes an employee as defined in this section and in section 59-1302(14), Idaho Code, as a result of returning to employment with an employer as defined in section 59-1302(15), Idaho Code, the retired member may elect to continue receiving benefits and not to accrue additional service. In such a situation, no contributions shall be made by the member during the reemployment and any benefit payable on behalf of such member shall continue.

(6) A retired member as defined in section 59-1302(27), Idaho Code, with police officer status as defined in section 59-1303, Idaho Code, or with firefighter member status as defined in section 59-1302(16), Idaho Code, who retires on or after age fifty (50) years and who, within thirty (30) days after retiring, again becomes an employee as defined in section 59-1302(14), Idaho Code, with an employer participating in PERSI, or who is guaranteed reemployment with an employer participating in PERSI, shall be considered to have continued in the status of an employee and not to have separated from service. As a result of returning to employment with an employer as defined in section 59-1302(15), Idaho Code, the retired member may elect to continue receiving benefits and not to accrue additional service. In such a situation, contributions shall be made by the member and employer during the reemployment at the rate established by PERSI for police officer or firefighter members, as applicable, and any benefit payable on behalf of such member shall continue. The provisions of this subsection shall be null, void, and of no force and effect after June 30, 2027. However, the other provisions of this section shall remain in full force and effect and shall remain applicable to all employment.

(7) It is the responsibility of each employer to immediately report to the retirement board the employment of any retired member so that benefit payments can be suspended as provided in this section. If an employer fails to properly report the employment of a retired member and it results in the retirement board making benefit payments that should have been suspended, the employer shall, in addition to paying delinquent employee and employer contributions from the date of eligibility, also be responsible for repaying to the retirement board the benefit payments made to the retired member that should have been suspended, plus interest. The employer may then recoup such payments from the retired member.

(8)(a) A retired member may provide services as a bona fide volunteer for an employer as defined in section 59-1302, Idaho Code, after retirement. Such service shall not be considered reemployment of a retired member, and a retired member who is a bona fide volunteer will not be considered to be an employee as defined in section 59-1302(14), Idaho Code.

(b) A retired member shall not claim to be a bona fide volunteer unless such retired member qualifies as a bona fide volunteer pursuant to this subsection. Any retirement allowance payments received by a retired member who is not a bona fide volunteer shall be repaid to the system, such retired member's retirement shall be negated, and the provisions of subsection (1) of this section shall apply.

(c) For the purposes of this subsection, "bona fide volunteer" means an individual who performs service without promise, expectation, or receipt of any type of compensation, who is not performing a kind of work or service that would normally be compensated by an employer, and who is not classifying employment conduct as volunteering in an effort to avoid being considered an employee as defined in section 59-1302(14), Idaho Code.

History:

[(59-1356) 59-1318, added 1963, ch. 349, Art. 5, sec. 8, p. 988; am. 1969, ch. 283, sec. 7, p. 856; am. 1974, ch. 57, sec. 9, p. 1118; am. 1981, ch. 10, sec. 7, p. 19; am. and redesig. 1990, ch. 231, sec. 44, p. 639; am. 1996, ch. 243, sec. 1, p. 773; am. 1999, ch. 198, sec. 5, p. 518; am. 2006, ch. 151, sec. 1, p. 466; am. 2006, ch. 185, sec. 1, p. 585; am. 2007, ch. 44, sec. 3, p. 111; am. 2007, ch. 45, sec. 1, p. 114; am. 2007, ch. 131, sec. 2, p. 388; am. 2008, ch. 27, sec. 16, p. 54; am. 2012, ch. 169, sec. 2, p. 449; am. 2017, ch. 80, sec. 1, p. 223; am. 2019, ch. 202, sec. 1, p. 620; am. 2021, ch. 204, sec. 2, p. 555; am. 2022, ch. 216, sec. 6, p. 697; am. 2023, ch. 91, sec. 1, p. 285; am. 2025, ch. 12, sec. 1, p. 36; am. 2026, ch. 33, sec. 1, p. 136; am. 2026, ch. 37, sec. 1, p. 162.]
Idaho Code § 59-1309 — Idaho Code / Title 59 / Chapter 13 / Section 59-1309
59-1309 ALLOCATION OF EXTRAORDINARY GAINS.
Status: in_force

59-1309. Allocation of extraordinary gains. (1) At the close of each fiscal year, the board shall determine whether the fund has experienced extraordinary gains. If extraordinary gains exist the board may allocate all or part of them as set forth in this section. In determining whether extraordinary gains should be allocated, the board shall exercise its fiduciary discretion.

(2) Extraordinary gains are defined as the excess, if any, at the close of the fiscal year of plan assets over the plan's accrued actuarially determined liabilities plus a sum necessary to absorb a one (1) standard deviation market event without increasing contribution rates, as determined by the board.

(3) If the board determines that extraordinary gains should be allocated, the gains shall be allocated to retirees, to active members, and to employers in such proportion as determined by the board. The board shall determine no later than the first day of December following the close of the fiscal year the amount of extraordinary gains to be allocated, if any.

(4) Retirees shall receive their allocation in the form of a one-time payment made in addition to their regular monthly benefit payments. For purposes of this section, "retirees" include retired members, members receiving a disability retirement allowance, contingent annuitants, and surviving spouses who elected the annuity option under section 59-1361(5), Idaho Code. To participate in the retiree allocation, a retiree must be receiving a regular monthly allowance at the close of the fiscal year and on the date of distribution. The retiree allocation shall be distributed proportionally based on the final monthly retirement allowance of the fiscal year divided by the total of all monthly retirement allowances paid for the same month. The date of distribution shall be no later than the first day of February following the close of the fiscal year.

(5) Active members shall receive their allocation as a transfer of funds to a supplemental retirement account established by the board. Funds transferred to or held in supplemental retirement accounts shall be accounted for separately and shall not be considered in determining any other benefits under this chapter. To participate in the active member allocation, the member must have been an active member on the last day of the fiscal year and have accrued at least twelve (12) months of service on that date. Any member who has withdrawn contributions from the fund prior to the date of transfer is not eligible to receive a transfer under this section. The active member allocation shall be distributed proportionally based on accumulated contributions at the close of the fiscal year divided by the total accumulated contributions of all active members at the close of the fiscal year, not to exceed the amount that would result by applying the limits imposed by rule or by section 415(c)(1) of the Internal Revenue Code to compensation earned during the fiscal year. The transfer of funds shall occur in the following calendar year but shall be subject to reduction and forfeiture, based on the application of limits imposed by rule or by section 415 of the Internal Revenue Code for that year.

(6) Employers shall receive their allocation as a credit against future contributions required by section 59-1325, Idaho Code. Credits are not available to any employer who has withdrawn from participation in the fund prior to the transfer date. The employer allocation shall be credited proportionally based on employer contribution liability accrued during the fiscal year as provided in section 59-1322, Idaho Code, divided by the total employer contribution liability for the fiscal year. The credits shall be established no later than the first day of February following the close of the fiscal year. The credits shall be applied thereafter in the same manner as provided in section 59-1325, Idaho Code, until exhausted. If, after twelve (12) months of remittances, an employer's credits have not been exhausted, and the employer has not withdrawn from participation in the fund, the value of the remaining credits shall carry over to the next year, together with an interest payment equal to regular interest on the remaining credits.

History:

[59-1309, added 2000, ch. 208, sec. 2, p. 531.]
Idaho Code § 59-1325 — Idaho Code / Title 59 / Chapter 13 / Section 59-1325
59-1325 EMPLOYER REMITTANCE TO BOARD — COLLECTION OF DELINQUENCIES.
Status: in_force

59-1325. Employer remittance to board — Collection of delinquencies. (1) Each employer, or, where the employer's payroll is paid separately by departments, each department of the employer, shall remit to the retirement board all contributions required of it and its employees on the basis of salaries paid by it during each pay period together with whatever contributions or contribution credits may be required to correct previous errors or omissions. These remittances shall be accompanied by such reports as are required by the board to determine contributions required and member benefit entitlements established under this chapter and, unless extended in writing by the executive director, shall be remitted no later than five (5) days after each pay date. Such contributions shall be remitted together with contributions remitted pursuant to subsection (5) of section 59-1308, Idaho Code, as directed by the board. Thereafter, unpaid contributions shall be considered delinquent and interest will begin accruing at the greater of the rate of interest provided in section 28-22-104(1), Idaho Code, or regular interest. The executive director may, in his discretion, waive these interest charges in extraordinary circumstances.

(2) If any employer shall fail or refuse to remit any such contributions within thirty (30) days after the date due, the board may certify to the state controller the fact of such failure or refusal and the amount of the delinquent contribution or contributions, together with interest. A copy of such certification and request shall be furnished the delinquent employer.

(3) The state controller shall deduct said amount as an offset, together with interest charges, from any funds payable then or in the future to the delinquent employer and shall pay such amounts to the retirement fund.

History:

[(59-1325) 1963, ch. 349, Art. 9, sec. 3, p. 988; am. 1969, ch. 283, sec. 13, p. 856; am. 1971, ch. 49, sec. 13, p. 105; am. 1976, ch. 97, sec. 10, p. 414; am. 1977, ch. 178, sec. 8, p. 462; am. 1987, ch. 164, sec. 4, p. 324; am. and redesig. 1990, ch. 231, sec. 21, p. 628; am. 1994, ch. 180, sec. 140, p. 511; am. 1999, ch. 195, sec. 1, p. 507; am. 2002, ch. 8, sec. 1, p. 11.]
Idaho Code § 59-512 — Idaho Code / Title 59 / Chapter 5 / Section 59-512
59-512 COMPENSATION FOR PUBLIC SERVICE.
Status: in_force

59-512. Compensation for public service. No employee in the several departments, employed at a fixed compensation, shall be paid for any extra service performed by such employee in the ordinary course of his employment, unless expressly authorized by law.

Whenever the public interest may be served thereby, an employee of any department, with the written approval of the employing director, may be permitted to accept additional employment by the same, or another department, in any educational program conducted under the supervision of the state board of education or the board of regents of the University of Idaho, when such additional employment is not in the ordinary course of the employment of such employee and will be performed in addition to, and beyond the hours of service required in the ordinary course of employment. The written approval of the employing director shall be filed with the secretary of the state board of examiners together with a statement that such additional employment is not in the course of the employee's employment, and will be performed in addition to the statutory hours of employment.

History:

[59-512, added S.L. 1974, ch. 22, sec. 60, p. 592.]
Idaho Code § 59-821 — Idaho Code / Title 59 / Chapter 8 / Section 59-821
59-821 DISCHARGE OF SURETIES BY NEW BOND.
Status: in_force

59-821. Discharge of sureties by new bond. Whenever any sureties on the official bond of any officer wish to be discharged from their liability, they and such officer may procure the same to be done if such officer will execute a new bond, with sufficient sureties, in like form, penalty, and conditions, and to be approved and filed, as the original bond. Upon the filing and approval of the new bond, such first sureties are exonerated from all further liability, but their bond remains in full force as to all liabilities incurred previous to the approval of such new bond. The liability of the sureties in such new bond is in all respects the same, and may be enforced in like manner as the liability of the sureties in the original bond.

History:

[59-821, added 1971, ch. 136, sec. 76, p. 522.]
Idaho Code § 59-1405 — Idaho Code / Title 59 / Chapter 14 / Section 59-1405
59-1405 EMERGENCY INTERIM SUCCESSORS FOR STATE OFFICERS.
Status: in_force

59-1405. Emergency interim successors for state officers. All state officers subject to such regulations as the governor (or other official authorized under the constitution or this act to exercise the powers and discharge the duties of the office of governor) may issue, shall, upon approval of this act, in addition to any deputy authorized pursuant to law to exercise all of the powers and discharge the duties of the office, designate by title emergency interim successors and specify their order of succession. The officer shall review and revise, as necessary designations made pursuant to this act to insure their current status. The officer will designate a sufficient number of such emergency interim successors so that there will be not less than three (3), nor more than seven (7), such deputies or emergency interim successors or any combination thereof, at any time. In the event that any state officer is unavailable following an attack, and in the event his deputy, if any, is also unavailable, the said powers of his office shall be exercised and the said duties of his office shall be discharged by his designated emergency interim successors in the order specified. Such emergency interim successors shall exercise said powers and discharge said duties only until such time as the governor under the constitution or authority other than this act (or other official authorized under the constitution or this act to exercise the powers and discharge the duties of the office of governor) may, where a vacancy exists, appoint a successor to fill the vacancy or until a successor is otherwise appointed, or elected and qualified as provided by law; or an officer or his deputy or a preceding named emergency interim successor) becomes available to exercise, or resume the exercise of, the powers and discharge the duties of his office.

History:

[59-1405, added 1961 (Ex. Sess.), ch. 2, sec. 5, p. 12.]
Idaho Code § 59-1306 — Idaho Code / Title 59 / Chapter 13 / Section 59-1306
59-1306 CONFORMITY WITH FEDERAL TAX CODE TO MAINTAIN QUALIFIED PLAN TAX STATUS.
Status: in_force

59-1306. Conformity with federal tax code to maintain qualified plan tax status. Chapter 13, title 59, and chapter 14, title 72, Idaho Code, shall be administered in a manner so as to comply with the requirements of 26 U.S.C. section 401(a)(8), (9), (16), (25), (31), (36) and (37) and with the vesting requirements described in 26 U.S.C. section 411(e)(2). The public employee retirement system board shall promulgate rules and amend or repeal conflicting rules in order to assure compliance with the requirements of these sections. This chapter shall be in full force and effect only so long as compliance with paragraphs (8), (9), (16), (25), (31), (36) and (37) of subsection 401(a) and paragraph (2) of subsection 411(e) of the Internal Revenue Code is required for public retirement systems. If compliance with any such paragraph is, at any point no longer required, this provision or the applicable portion thereof, will cease to have any force or effect.

History:

[(59-1306) 1989, ch. 185, sec. 2, p. 461; 1990, am. and redesignated, ch. 231, sec. 6, p. 621; am. 1998, ch. 193, sec. 1, p. 697; am. 2014, ch. 87, sec. 1, p. 237.]
Idaho Code § 59-1014A — Idaho Code / Title 59 / Chapter 10 / Section 59-1014A
59-1014A ACCOUNTING FOR LOSSES.
Status: in_force

59-1014A. Accounting for losses. All state officers and agencies shall, immediately upon discovering any loss of money in excess of two hundred dollars ($200) or evidences of indebtedness of the officer or agency, report the same, in writing within five (5) working days of the discovery of the loss to the state treasurer or shall notify the state treasurer by telephone within one (1) working day of the discovery of the loss.

History:

[59-1014A, added 1997, ch. 153, sec. 1, p. 435.]
Idaho Code § 59-1351 — Idaho Code / Title 59 / Chapter 13 / Section 59-1351
59-1351 CONVERSION OF SERVICE RETIREMENT OR EARLY RETIREMENT ALLOWANCES INTO OPTIONAL RETIREMENT ALLOWANCES — FORM OF OPTIONAL RETIREMENT.
Status: in_force

59-1351. Conversion of service retirement or early retirement allowances into optional retirement allowances — Form of optional retirement. (1) The service retirement allowance, or the early retirement allowance of a member who, at time of retirement, so elects shall be converted into an optional retirement allowance which is the actuarial equivalent of such other allowance. The optional retirement allowance may take one (1) of the forms listed below and shall be in lieu of all other benefits under this chapter except that the provisions of section 59-1361(2), Idaho Code, shall be applicable:

(a) Option 1 provides a reduced retirement allowance payable during the lifetime of the retired member, and a continuation thereafter of such reduced retirement allowance during the lifetime of the member's named contingent annuitant.

(b) Option 2 provides a reduced retirement allowance payable during the lifetime of the retired member, and a continuation thereafter of one-half (1/2) of such reduced retirement allowance during the lifetime of the member's named contingent annuitant.

(c) Option 3, which is available only if the member retires before the date of the social security normal retirement age for that member, provides an increased retirement allowance until such date and a reduced retirement allowance thereafter, the difference between the two (2) amounts approximately equaling the governmental old-age benefit becoming payable at such date as estimated by the board.

(d) Option 4, which is available only if the member retires before the date of the social security normal retirement age for that member, provides either an adjusted option 1 (option 4A) or option 2 (option 4B) retirement allowance until such date and a reduced retirement allowance thereafter, the difference between the two (2) amounts approximately equaling the governmental old-age benefit becoming payable at such date as estimated by the board. The adjusted retirement allowance shall be paid to the retired member during the member's lifetime and the appropriate continuation amount of the adjusted allowance to the member's named contingent annuitant for life thereafter.

(2) Should the named contingent annuitant under option 1 or option 2 either predecease a member retiring on or after October 1, 1992, or waive all survivor benefits pursuant to a domestic retirement order approved under section 59-1320, Idaho Code, upon notification to the board, the member's benefit on the first day of the month following the death of the contingent annuitant or approval of the domestic retirement order, as applicable, will thereafter become an allowance calculated pursuant to section 59-1342 or 59-1346, Idaho Code, whichever was applicable on the date of retirement, in addition to any postretirement allowance adjustments which may have accrued from that time. Should the named contingent annuitant under option 4 either predecease the member, or waive all survivor benefits pursuant to a domestic retirement order approved under section 59-1320, Idaho Code, upon notification to the board, the member's benefit on the first day of the month following the contingent annuitant's death or approval of the domestic retirement order, as applicable will thereafter become the option 3 allowance to which the member would have been entitled as of the date of the annuitant's death, or approval of the domestic retirement order, as applicable. The benefit changes under this subsection shall be available only to members whose last contribution was made after June 30, 1992.

(3) Option 1 or 2 may not be chosen if initial monthly payments would be less than that amount set forth in, or pursuant to, section 59-1343, Idaho Code.

(4) Application for any optional retirement allowance shall be in writing, duly executed and filed with the board. Such application shall contain all information required by the board, including such proofs of age as are deemed necessary by the board.

(5) A retirement option elected at the time of retirement as provided for in this section may not be changed except by written notice to the retirement board no later than five (5) business days after the receipt of the first retirement allowance.

(6) Not later than one (1) year after the marriage of a retired member, the member may elect option 1, 2 or 4 to become effective ninety (90) days after the date of such election, provided the member's spouse is named as a contingent annuitant, and either:

(a) The member was not married at the time of the member's retirement; or

(b) The member earlier elected option 1, 2, 4A or 4B, having named the member's spouse as contingent annuitant, and said spouse has died or has waived all survivor benefits as provided in subsection (2) of this section.

Should a member make an election under this subsection (6), upon notification to the board, the member's benefit on the first day of the month following the effective date of the election will thereafter become the optional retirement allowance elected, calculated as of the date of retirement pursuant to subsection (1) of this section, in addition to any postretirement allowance adjustments that may have accrued from that time.

History:

[(59-1351) 1963, ch. 349, Art. 5, sec. 7, p. 988; am. 1967, ch. 398, sec. 6, p. 1184; am. 1969, ch. 283, sec. 6, p. 856; am. 1974, ch. 57, sec. 8, p. 1118; am. 1976, ch. 97, sec. 7, p. 411; am. 1981, ch. 10, sec. 6, p. 18; am. and redesig. 1990, ch. 231, sec. 39, p. 636; am. 1990, ch. 249, sec. 3, p. 707; am. 1991, ch. 61, sec. 5, p. 148; am. 1992, ch. 220, sec. 9, p. 668; am. 1992, ch. 342, sec. 4, p. 1045; am. 1994, ch. 209, sec. 4, p. 663; am. 1999, ch. 160, sec. 2, p. 439; am. 1999, ch. 199, sec. 5, p. 525; am. 2004, ch. 328, sec. 3, p. 983; am. 2009, ch. 144, sec. 1, p. 433.]
Idaho Code § 59-905 — Idaho Code / Title 59 / Chapter 9 / Section 59-905
59-905 OTHER STATE OFFICES — COUNTY AND CITY OFFICES — VACANCIES, HOW FILLED.
Status: in_force

59-905. Other state offices — County and city offices — Vacancies, how filled. Vacancies shall be filled in the following manner: In the office of the clerk of the Supreme Court, by the Supreme Court. In all other state offices, and in the membership of any board or commission created by the state, where no other method is specifically provided, by the governor. In county offices, by the procedure prescribed in section 59-906, Idaho Code, and in the membership of such board, by the governor. In city offices, by the mayor and council.

History:

[(59-905) 1890-1891, p. 57, sec. 171; reen. 1899, p. 67, sec. 4; compiled and reen. R.C., sec. 321; reen. C.L., sec. 321; C.S., sec. 457; I.C.A., sec. 57-905; am. 1975, ch. 21, sec. 5, p. 30; am. 1982, ch. 4, sec. 1, p. 7.]
Idaho Code § 59-1003 — Idaho Code / Title 59 / Chapter 10 / Section 59-1003
59-1003 ATTACHMENT TO ENFORCE DELIVERY OF BOOKS AND PAPERS.
Status: in_force

59-1003. Attachment to enforce delivery of books and papers. The execution of the order and the delivery of the books and papers may be enforced by attachment as for a witness, and also, at the request of the petitioner, by a warrant directed to the sheriff or a constable of the county, commanding him to search for such books and papers, and to take and deliver them to the petitioner.

History:

[(59-1003) R.S., sec. 442; reen. R.C. & C.L., sec. 335; C.S., sec. 473; I.C.A., sec. 57-1003.]
Idaho Code § 59-1360 — Idaho Code / Title 59 / Chapter 13 / Section 59-1360
59-1360 CESSATION OF MEMBERSHIP — REINSTATEMENT.
Status: in_force

59-1360. Cessation of membership — Reinstatement. A person shall cease to be a member when the person's accumulated contributions are paid to the person. After again becoming an employee the member may reinstate previous credited service by repaying to the retirement fund the full amount of all prior accumulated contributions provided such repayment includes payment of interest as determined by the board.

History:

[(59-1360) 1963, ch. 349, Art. 3, sec. 2, p. 988; am. 1971, ch. 49, sec. 4, p. 105; am. 1976, ch. 97, sec. 2, p. 409; am. 1984, ch. 129, sec. 1, p. 304; am. and redesig. 1990, ch. 231, sec. 48, p. 640; am. 1991, ch. 17, sec. 1, p. 37; am. 1993, ch. 350, sec. 8, p. 1304.]
Idaho Code § 59-1015 — Idaho Code / Title 59 / Chapter 10 / Section 59-1015
59-1015 DEFICIENCIES — CREATION PROHIBITED — EXCEPTION.
Status: in_force

59-1015. Deficiencies — Creation prohibited — Exception. No officer, employee or state board of the state of Idaho, or board of regents or board of trustees of any state institution, or any member, employee or agent thereof, shall enter, or attempt to offer to enter into any contract or agreement creating any expense, or incurring any liability, moral, legal or otherwise, or at all, in excess of the appropriation made by law for the specific purpose or purposes for which such expenditure is to be made, or liability incurred, except in the case of insurrection, epidemic, invasion, riots, floods or fires.

History:

[(59-1015) 1915, ch. 164, sec. 1, p. 361; reen. C.L., sec. 343d; C.S., sec. 485; I.C.A., sec. 57-1015.]
Idaho Code § 59-1361 — Idaho Code / Title 59 / Chapter 13 / Section 59-1361
59-1361 COMPUTATION OF DEATH BENEFITS — METHOD OF PAYMENT — OPTIONAL DEATH BENEFIT.
Status: in_force

59-1361. Computation of death benefits — Method of payment — Optional death benefit. (1) The death benefit of an active or inactive member not vested at time of death shall equal the excess, if any, of the member's accumulated contributions at the time the benefit becomes payable over the aggregate of all benefit payments ever made to the member.

(2) The death benefit of an early or service retired member shall equal the excess, if any, of the member's accumulated contributions at the time the member retired over the aggregate of all retirement allowance payments ever made to the member, the member's named contingent annuitant, and the optional death benefit recipient, if any.

(3) The death benefit of a vested member who, at the time of death is either active, inactive, or a disability retiree, shall equal the excess, if any, of two hundred percent (200%) of the member's accumulated contributions at the time of death over the aggregate of all benefit payments ever made to the member and the optional death benefit recipient, if any.

(4) The death benefit, if any, will be paid to the member's designated beneficiary who is surviving the member at the time the benefit becomes payable. If no beneficiary has been designated or the designated beneficiary has predeceased the member, the death benefit will be paid to the surviving spouse, and if there is no surviving spouse it will be paid in accordance with the laws of descent and distribution of the state of Idaho as they may then be in effect. The designated beneficiary may waive, in writing as required by the board, any death benefit otherwise payable. If the designated beneficiary waives the death benefit, it will be paid as if the designated beneficiary predeceased the member.

(5) When the surviving spouse of a vested member is entitled to a death benefit under subsection (3) of this section, the surviving spouse may elect either an allowance as provided in option 1 under section 59-1351, Idaho Code, or a one (1) time lump sum death benefit payment as provided in subsection (3) of this section. The initial retirement allowance upon which such optional retirement allowance is based shall be calculated as if the member had retired immediately before his death. If the member is not then eligible to receive a service or early retirement allowance, such initial retirement allowance shall equal the actuarial equivalent of the retirement allowance payable when the member would first be eligible for service or early retirement, calculated as if he had separated from service immediately before his death.

History:

[(59-1361) 1963, ch. 349, Art. 6, sec. 2, p. 988; am. 1974, ch. 57, sec. 15, p. 1118; am. 1976, ch. 97, sec. 9, p. 413; am. 1984, ch. 132, sec. 5, p. 316; am. 1986, ch. 147, sec. 4, p. 414; 1990, am. and redesignated, ch. 231, sec. 49, p. 641; am. 1990, ch. 249, sec. 6, p. 711; am. 1992, ch. 220, sec. 10, p. 669; am. 1997, ch. 348, sec. 1, p. 1034; am. 1999, ch. 160, sec. 1, p. 438; am. 1999 ch. 199, sec. 7, p. 527; am. 2004, ch. 211, sec. 1, p. 637.]
Idaho Code § 59-403 — Idaho Code / Title 59 / Chapter 4 / Section 59-403
59-403 BEFORE WHOM OATH TAKEN.
Status: in_force

59-403. Before whom oath taken. Except when otherwise provided, the oath may be taken before any officer authorized to administer oaths.

History:

[(59-403) R.S., sec. 354; reen. R.C. & C.L., sec. 270; C.S., sec. 401; I.C.A., sec. 57-403.]
Idaho Code § 59-1322 — Idaho Code / Title 59 / Chapter 13 / Section 59-1322
59-1322 EMPLOYER CONTRIBUTIONS — AMOUNTS — RATES — AMORTIZATION.
Status: in_force

59-1322. Employer contributions — Amounts — Rates — Amortization. (1) Each employer shall contribute to the cost of the system. The amount of the employer contributions shall consist of the sum of a percentage of the salaries of members to be known as the "normal cost" and a percentage of such salaries to be known as the "amortization payment." The rates of such contributions shall be determined by the board on the basis of assets and liabilities as shown by actuarial valuation, and such rates shall become effective no later than January 1 of the second year following the year of the most recent actuarial valuation, and shall remain effective until next determined by the board.

(2) The normal cost rate shall be computed to be sufficient, when applied to the actuarial present value of the future salary of the average new member entering the system, to provide for the payment of all prospective benefits in respect to such member, which benefits are not provided by the member's own contribution.

(3) The amortization rate shall not be less than the minimum amortization rate computed pursuant to subsection (5) of this section, unless a one (1) year grace period has been made effective by the board. During a grace period, the amortization rate shall be no less than the rate in effect during the immediately preceding year. A grace period may not be made effective if more than one (1) other grace period has been effective in the immediately preceding four (4) year period.

(4) Each of the following terms used in this subsection and in subsection (5) of this section shall have the following meanings:

(a) "Valuation" means the most recent actuarial valuation.

(b) "Valuation date" means the date of such valuation.

(c) "Effective date" means the date the rates of contributions based on the valuation become effective pursuant to subsection (1) of this section.

(d) "End date" means the date thirty (30) years after the valuation date until July 1, 1993. On and after July 1, 1993, "end date" means twenty-five (25) years after the valuation date.

(e) "Unfunded actuarial liability" means the excess of the actuarial present value of (i) over the sum of the actuarial present values of (ii), (iii), (iv) and (v) as follows, all determined by the valuation as of the valuation date:

(i) all future benefits payable to all members and contingent annuitants;

(ii) the assets then held by the funding agent for the payment of benefits under this chapter;

(iii) the future normal costs payable in respect of all then active members;

(iv) the future contributions payable under sections 59-1331 through 59-1334, Idaho Code, by all current active members;

(v) the future contributions payable to the retirement system under sections 33-107A and 33-107B, Idaho Code.

(f) "Projected salaries" means the sum of the annual salaries of all members in the system.

(g) "Scheduled amortization amount" means the actuarial present value of future contributions payable as amortization payment from the valuation date until the effective date.

(5) The minimum amortization payment rate shall be that percentage, calculated as of the valuation date, of the then actuarial present value of the projected salaries from the effective date to the end date which is equivalent to the excess of the unfunded actuarial liability over the scheduled amortization amount.

(6) The board, in its discretion, may determine separate rates of contribution for employers as described in subsection (1) of this section for each of the following groups in accordance with differences in normal costs between the groups:

(a) Police officers and firefighters;

(b) School employees; and

(c) All other members.

History:

[(59-1322) 1963, ch. 349, Art. 9, sec. 1, p. 988; am. 1974, ch. 57, sec. 17, p. 1118; am. 1979, ch. 158, sec. 5, p. 485; am. 1980, ch. 51, sec. 1, p. 106; am. 1982, ch. 243, sec. 4, p. 630; am. 1984, ch. 132, sec. 7, p. 318; am. 1986, ch. 143, sec. 3, p. 401; am. 1986, ch. 146, sec. 1, p. 408; am. 1987, ch. 348, sec. 1, p. 763; am. 1988, ch. 237, sec. 1, p. 465; am. and redesig, 1990, ch. 231, sec. 18, p. 626; am. 1990, ch. 249, sec. 8, p. 712; am. 1992, ch. 342, sec. 5, p. 1047; am. 1999, ch. 271, sec. 1, p. 683; am. 2022, ch. 216, sec. 2, p. 695.]
Idaho Code § 59-906 — Idaho Code / Title 59 / Chapter 9 / Section 59-906
59-906 COUNTY OFFICES — VACANCIES.
Status: in_force

59-906. County offices — Vacancies. (1) Except as provided in subsection (2) of this section, all vacancies in any county office of any of the several counties of the state, except that of the county commissioners (who shall be appointed by the governor), shall be filled by appointment by the county commissioners of the county in which the vacancy occurs in accordance with the procedure prescribed below until the next general election, when such vacancy shall be filled by election.

The vacancy shall be filled as follows: the county central committee of the same political party, if any, of the former officer, whose office is vacant, shall submit a list of three (3) nominations to the board of county commissioners within fifteen (15) days from the day the office is vacated. The board of county commissioners shall fill the vacancy by appointment from the submitted list within fifteen (15) days. Should no appointment be made within fifteen (15) days, the county central committee of the political party submitting the nominations shall designate one (1) of the three (3) nominees to fill the vacancy. The person selected shall be a person who possesses the same qualifications at the time of his appointment as those provided by law for election to the office. Upon failure of the committee to make a selection before the expiration of the additional fifteen (15) day period, the board of county commissioners shall, within five (5) days, fill the vacancy by appointing a person having the same qualifications at the time of his appointment as those provided by law for election to the office. If the person who has vacated the office has not been affiliated with a political party, the vacancy shall be filled by the board of county commissioners by appointment of a person having the same qualifications at the time of his appointment as those provided by law for election to the office.

(2) When a county elected officer, except a county commissioner, gives a written notice of intent to resign to the board of commissioners of the county of which he is an elected officer, and when the notice of intent to resign specifies the effective date of the resignation, the county central committee of the same political party of the officer whose office is being vacated, may submit a list of three (3) nominations to the board of county commissioners prior to the effective date of the resignation. The board of county commissioners shall fill the vacancy by appointment from the submitted list to be effective on the day following the date the office is vacated by the former officer. The person selected shall be a person who possesses the same qualifications at the time of his appointment as those provided by law for election to the office. In the event the county elected officer rescinds his notice of intent to resign by notifying the board of county commissioners in writing prior to the effective date of his resignation, all actions taken by either the county central committee or the board of county commissioners to fill the anticipated vacancy, shall be null and void. If no appointment is made prior to the day the office is vacated, the provisions of subsection (1) of this section shall apply.

History:

[(59-906) 1899, p. 67, sec. 9; reen. R.C. & C.L., sec. 322; C.S., sec. 458; I.C.A., sec. 57-906; am. 1975, ch. 21, sec. 6, p. 30; am. 1982, ch. 4, sec. 2, p. 7; am. 1984, ch. 192, sec. 1, p. 441; am. 1991, ch. 81, sec. 1, p. 182.]
Idaho Code § 59-301 — Idaho Code / Title 59 / Chapter 3 / Section 59-301
59-301 NOMINATIONS TO BE IN WRITING.
Status: in_force

59-301. Nominations to be in writing. Nominations made by the governor to the senate must be in writing, designating the residence of the nominee and the office for which he is nominated.

History:

[(59-301) R.S., sec. 335; am. R.C., sec. 262; reen. C.L., sec. 262; C.S., sec. 393; I.C.A., sec. 57-301.]
Idaho Code § 59-910 — Idaho Code / Title 59 / Chapter 9 / Section 59-910
59-910 UNITED STATES SENATOR — VACANCIES, HOW FILLED.
Status: in_force

59-910. United States senator — Vacancies, how filled. Whenever any vacancy shall occur in the office of United States senator from the state of Idaho by death, resignation or otherwise, the governor shall have the power and is hereby authorized and empowered to fill such vacancy by appointment, and the person so appointed shall hold such office until such time as a United States senator is regularly elected to fill such vacancy, at the next succeeding general election, and qualifies by virtue of such election: provided, however, that in case a vacancy occurs in the position of United States senator from the state of Idaho within thirty (30) days of any general election, no election for United States senator to fill said vacancy shall be held at such general election.

History:

[(59-910) 1917, ch. 27, sec. 1, p. 68; reen. C.L., sec. 325a; C.S., sec. 463; I.C.A., sec. 57-910.]
Idaho Code § 59-814 — Idaho Code / Title 59 / Chapter 8 / Section 59-814
59-814 EXTENT OF SURETIES' LIABILITY — DUTIES SUBSEQUENTLY IMPOSED.
Status: in_force

59-814. Extent of sureties' liability — Duties subsequently imposed. Every such bond is in force and obligatory upon the principal and sureties therein for the faithful discharge of all duties which may be required of such officer by any law enacted subsequently to the execution of such bond, and such condition must be expressed therein.

History:

[59-814, added 1971, ch. 136, sec. 69, p. 522.]
Idaho Code § 59-1350 — Idaho Code / Title 59 / Chapter 13 / Section 59-1350
59-1350 DEFERRAL OF EARLY RETIREMENT.
Status: in_force

59-1350. Deferral of early retirement. Early retirement may be deferred by a member until the date he would have been eligible for service retirement had he remained an active member.

History:

[59-1350, added 1990, ch. 231, sec. 38, p. 636; am. 1992, ch. 220, sec. 8, p. 668; am. 1999, ch. 199, sec. 4, p. 525.]
Idaho Code § 59-1398 — Idaho Code / Title 59 / Chapter 13 / Section 59-1398
59-1398 MEMBERSHIP IN SOCIAL SECURITY.
Status: in_force

59-1398. Membership in social security. The provisions of the federal social security system are hereby made applicable to all paid firefighters hired for the first time on or after October 1, 1980.

History:

[(59-1398) 1979, ch. 147, sec. 8, p. 455; am. 1980, ch. 50, sec. 45, p. 104; am. and redesig. 1990, ch. 231, sec. 68, p. 648.]
Idaho Code § 59-1013 — Idaho Code / Title 59 / Chapter 10 / Section 59-1013
59-1013 SALE OF PAMPHLET LAWS — PENALTY FOR NONFEASANCE.
Status: in_force

59-1013. Sale of pamphlet laws — Penalty for nonfeasance. Any failure to comply with the provisions of the preceding section by any person or persons charged by law with the duty of publishing any of said laws as in said section provided for, shall be a misdemeanor, and upon conviction thereof in any court of competent jurisdiction the person guilty shall be fined in any sum not less than two hundred dollars nor more than three hundred dollars, and upon information, it shall be the duty of the attorney general or the prosecuting attorney of any county, to prosecute such person or persons, and upon conviction to collect such fine as may be imposed, and deposit the same with the state treasurer for the benefit of the general school fund.

History:

[(59-1013) 1905, p. 231, sec. 3; am. R.C., sec. 343b; reen. C.L., sec. 343b; C.S., sec. 483; I.C.A., sec. 57-1013.]
Idaho Code § 59-1319 — Idaho Code / Title 59 / Chapter 13 / Section 59-1319
59-1319 APPROVED DOMESTIC RETIREMENT ORDERS — REQUIREMENTS.
Status: in_force

59-1319. Approved domestic retirement orders — Requirements. (1) An approved domestic retirement order must meet the following requirements:

(a) Clearly specify that such order applies to the retirement system;

(b) Clearly specify the effective date of the order, which is the date of divorce or the date of an earlier property settlement agreement incorporated into the initial divorce decree, the name, account number, date of birth, sex, and last known mailing address of the member and the name, date of birth, sex, and last known mailing address of the alternate payee covered by the order;

(c) Provide for a proportional reduction of the amount awarded to an alternate payee in the event that benefits available to the member are reduced by law;

(d) For benefits as defined in chapter 13, title 59, Idaho Code, for members who are not retired members: (i) clearly specify the amount or percentage of the member's taxed and tax deferred accumulated contributions which are to be credited to the segregated account or the manner in which such amount or percentage is to be determined, and (ii) clearly specify the member's months of credited service, either by specific amount or percentage, to be transferred by the retirement system to the segregated account or the manner in which such amount or percentage is to be determined. The months of credited service transferred to the alternate payee shall be proportional to the accumulated contributions attributable to such months of credited service. Months of credited service transferred shall be whole months and not partial months;

(e) For benefits as defined in chapter 13, title 59, Idaho Code, for retired members, clearly specify the amount or percentage of the member's benefit being paid that the retirement system is to pay to the alternate payee, or the manner in which such amount or percentage is to be determined, and if the alternate payee is the member's named contingent annuitant and is waiving all survivor benefits as the named contingent annuitant, clearly specify such waiver pursuant to this subsection; and

(f) For benefits as defined in chapter 14, title 72, Idaho Code, clearly specify the amount or percentage of the member's benefit paid at the time of retirement which the retirement system is to pay to the alternate payee, or the manner in which such percentage is to be determined.

(2) An approved domestic retirement order cannot:

(a) Require the retirement system to provide any type or form of benefit or any option not otherwise provided under the retirement system;

(b) Require the retirement system to provide increased benefits determined on the basis of actuarial value;

(c) Require the payment of benefits to an alternate payee which are required to be paid to another alternate payee under another order previously determined to be an approved domestic retirement order or a court order entered prior to July 1, 1998;

(d) Require any action on the part of the retirement system contrary to its governing statutes or rules other than the direct payment of the benefit awarded to an alternate payee;

(e) Segregate or attempt to segregate the right to reinstate previous credited service as provided in section 59-1360, Idaho Code, unless such credited service has been fully reinstated by full payment of contributions and interest as provided in section 59-1360, Idaho Code;

(f) Purport to award to the alternate payee any future benefit increases that are provided or required by the legislature, except as provided in subsections (6) and (7) of section 59-1320, Idaho Code; or

(g) Require the payment of benefits to an alternate payee before the date on which the alternate payee attains the earliest retirement age under the retirement system. However, an alternate payee may take a lump sum distribution any time prior to receiving a lifetime annuity payment.

(3) In no event shall an approved domestic retirement order cause the retirement system to pay any benefit or any amount of benefit greater than would have been paid had the member's account not been segregated.

(4) A party to any domestic retirement order issued prior to July 1, 1998, which distributes benefits defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, may move the court to modify such order to comply with the requirements of this section and section 59-1320, Idaho Code, provided that modifications be limited to issues related to the distribution of benefits defined in either chapter 13, title 59, Idaho Code, or chapter 14, title 72, Idaho Code, and that the value of the distribution is not materially changed.

(5) The alternate payee's social security number shall be provided to the board before a domestic retirement order is approved under section 59-1320, Idaho Code, in a manner prescribed by the board.

History:

[59-1319, added 1998, ch. 22, sec. 3, p. 134; am. 1999, ch. 198, sec. 3, p. 514; am. 2000, ch. 13, sec. 3, p. 28; am. 2004, ch. 212, sec. 1, p. 638; am. 2004, ch. 328, sec. 1, p. 980.]
Idaho Code § 59-1018 — Idaho Code / Title 59 / Chapter 10 / Section 59-1018
59-1018 UNIFORM FACSIMILE SIGNATURE OF PUBLIC OFFICIALS ACT — DEFINITIONS.
Status: in_force

59-1018. Uniform facsimile signature of public officials act — Definitions. As used in this act

(a) "Public Security" means a bond, note, certificate of indebtedness, or other obligation for the payment of money, issued by this state or by any of its departments, agencies, or other instrumentalities or by any of its political subdivisions.

(b) "Instrument of Payment" means a check, draft, warrant, or order for the payment, delivery, or transfer of funds.

(c) "Authorized Officer" means any official of this state or any of its departments, agencies, or other instrumentalities or any of its political subdivisions whose signature to a public security or instrument of payment is required or permitted.

(d) "Facsimile Signature" means a reproduction by engraving, imprinting, stamping, or other means of the manual signature of an authorized officer.

History:

[(59-1018) 1959, ch. 11, sec. 1, p. 28.]
Idaho Code § 59-807 — Idaho Code / Title 59 / Chapter 8 / Section 59-807
59-807 INSUFFICIENCY OF SURETIES — ADDITIONAL BOND.
Status: in_force

59-807. Insufficiency of sureties — Additional bond. The additional bond must be in such penalty as directed by the court, judge, board, officer or other person, and in all other respects similar to the original bond, and approved by and filed with the same officer as required in case of the approval and filing of the original bond. Every such additional bond so filed and approved is of like force and obligation upon the principal and sureties therein, from the time of its execution, and subjects the officer and his sureties to the same liabilities, suits, and actions as are prescribed respecting the original bonds of officers.

History:

[59-807, added 1971, ch. 136, sec. 62, p. 522.]
Idaho Code § 59-1333 — Idaho Code / Title 59 / Chapter 13 / Section 59-1333
59-1333 CONTRIBUTIONS FROM EMPLOYEES.
Status: in_force

59-1333. Contributions from employees. The contribution for a member who is not classified as a police officer, firefighter, or school employee shall be sixty percent (60%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the nearest one hundredth percent (.01%) of salary. The board is specifically authorized to certify to the state controller the necessary adjustments in the rate of member contributions.

History:

[(59-1333) 1963, ch. 349, Art. 2, sec. 2, p. 988; am. 1974, ch. 57, sec. 4, p. 1118; am. 1977, ch. 178, sec. 6, p. 462; am. 1980, ch. 143, sec. 2, p. 308; am. 1982, ch. 243, sec. 1, p. 629; am. 1986, ch. 143, sec. 1, p. 400; am. and redesig. 1990, ch. 231, sec. 26, p. 630; am. 1994, ch. 180, sec. 141, p. 512; am. 2022, ch. 216, sec. 3, p. 696.]
Idaho Code § 59-1328 — Idaho Code / Title 59 / Chapter 13 / Section 59-1328
59-1328 ADMINISTRATIVE PENALTIES FOR FAILURE TO COMPLY WITH REPORTING REQUIREMENTS.
Status: in_force

59-1328. Administrative penalties for failure to comply with reporting requirements. The board may assess actual costs including staff salaries and benefits and miscellaneous costs such as computer programming and processing, as an administrative penalty against any employer which refuses or fails to comply with the board's reporting requirements after the system staff has attempted to obtain compliance for a period of three (3) months. After three (3) months, the actual administrative costs shall be monitored and the board may assess them directly against the noncomplying employer unit.

History:

[59-1328, added 1993, ch. 348, sec. 1, p. 1294.]
Idaho Code § 59-101 — Idaho Code / Title 59 / Chapter 1 / Section 59-101
59-101 QUALIFICATIONS IN GENERAL.
Status: in_force

59-101. Qualifications in general. Every qualified elector shall be eligible to hold any office of this state for which he is an elector, except as otherwise provided by the Constitution.

History:

[(59-101) 1890-1891, p. 57, sec. 5; reen. 1899, p. 33, sec. 5; am. R.C., sec. 250; reen. C.L., sec. 250; C.S., sec. 381; I.C.A., sec. 57-101.]
Idaho Code § 59-408 — Idaho Code / Title 59 / Chapter 4 / Section 59-408
59-408 TEMPORARY INABILITY OF OFFICERS.
Status: in_force

59-408. Temporary inability of officers. In the event any county elective official shall be unable to serve, due to illness, injury or on account of war, war industries, job freezing or being a member of any branch of the armed forces of the United States of America, it shall be the duty of the county commissioners to appoint a qualified person to temporarily discharge the duties of the office as an acting officer. If possible, the person appointed must be chosen from the same political party as that of the elective official who is unable to serve.

This appointment shall remain in full force and effect until the duly elected official shall be able to assume the duties of his office. Providing, however, that no person so appointed by the commissioners shall receive remuneration different than that which would have been received by the elective official, whose place the acting officer is filling; and provided further, that no acting officer appointed shall serve a term longer than that for which the elected official was chosen.

History:

[(59-408) I.C.A., sec. 57-408, as added by 1945, ch. 164, sec. 3, p. 245.]
Idaho Code § 59-830 — Idaho Code / Title 59 / Chapter 8 / Section 59-830
59-830 LIS PENDENS — FILING AND RECORDING — EFFECT — CLERK'S FEES.
Status: in_force

59-830. Lis pendens — Filing and recording — Effect — Clerk's fees. Upon receiving such certificate, the county recorder must indorse upon it the time of its reception, and such certificate must be filed and recorded in the same manner as notices of the pendency of an action affecting real estate; and any judgment recovered in such action is a lien upon all real estate belonging to the defendant or to one or more of the defendants, situated in any county in which such certificate is so filed, for the amount that the owner thereof is or may be liable upon the judgment, from the filing of the certificate; and the fees due the clerk and recorder for the services required are a charge against the county where the suit is brought, to be recovered like other costs.

History:

[59-830, added 1971, ch. 136, sec. 85, p. 522.]
Idaho Code § 59-1010 — Idaho Code / Title 59 / Chapter 10 / Section 59-1010
59-1010 OFFICERS TO KEEP ACCOUNTS.
Status: in_force

59-1010. Officers to keep accounts. It shall be the duty of all state, county, city and precinct officers, who receive fees for services in an official capacity, or who receive public moneys for safekeeping, to at all times keep a public account of the same, consisting of a day book and ledger in which shall be entered all receipts of fees or moneys, with a brief statement of from whom and on what account the same were received; and a like account of all disbursements of such moneys, and to whom and on what account the same were paid. A failure to comply with the requirements of this section shall subject the offender, upon conviction, to the payment of a fine not exceeding three hundred dollars, or to imprisonment in the county jail for a period not exceeding six (6) months, or to both such fine and imprisonment.

History:

[(59-1010) 1901, p. 208, sec. 1; am. 1903, p. 282, sec. 1; reen. R.C. & C.L., sec. 342; C.S., sec. 480; I.C.A., sec. 57-1010.]
Idaho Code § 59-1101 — Idaho Code / Title 59 / Chapter 11 / Section 59-1101
59-1101 ACCEPTANCE OF BENEFITS OF FEDERAL SOCIAL SECURITY ACT.
Status: in_force

59-1101. Acceptance of benefits of Federal social Security Act. (1) The state of Idaho on behalf of all of its officers and employees and the officers and employees of all of its agencies, counties and cities and of any and all of its municipal corporations, political subdivisions, governmental entities, independent bodies corporate and politic or any legal entity independently or collectively providing governmental functions and created pursuant to Idaho Code, hereby accepts the benefits of the provisions of the federal social security act, of 1935, as amended thereto, whenever the provisions of such act are extended to embrace their officers and employees; provided however, that any services performed pursuant to 42 U.S.C. section 418(c)(6) shall not be considered as employment within the meaning of this chapter.

(2) Pursuant to the provisions of 42 U.S.C. section 418(d)(1), (d)(3) and (l), the benefits described in this section are extended to police officer positions and firefighter positions covered by a retirement system.

(a) For the purposes of social security coverage and the provisions of this section, a "police officer position" means a paid position existing in the regularly organized police department or police force of the state or any political subdivision created pursuant to Idaho Code, whose primary duties and principal accountability consists of one (1) or more of the characteristics of maintaining order, preventing and detecting crime and enforcing the laws of the state or any political subdivision.

(b) For the purposes of social security coverage and the provisions of this section, a "firefighter position" means a paid position existing in the organized fire department, district or association of incorporated municipalities, counties, state agencies or any political subdivision created pursuant to Idaho Code, whose primary duties and principal accountability consists of the prevention, pre-suppression, suppression and extinguishment of fires. A "firefighter position" includes positions such as a fire marshal whose principal accountability is to investigate the cause and origin of fires and includes a fire chief, fire captain and fire warden whose primary position and principal accountability requires direct supervision of employees engaged in the prevention, pre-suppression, suppression and extinguishment of fires. A "firefighter position" does not include an employee who may be required on occasion to engage in firefighter activities as a secondary requirement of the position.

(c) The terms "police officer position" and "firefighter position" do not include services in positions that, although connected with police officer and firefighter functions, are not police officer or firefighter positions.

History:

[59-1101, added 1949, ch. 285, sec. 1, p. 586; am. 1951, ch. 295, sec. 1, p. 652; am. 1953, ch. 81, sec. 1, p. 105; am. 1953, ch. 190, sec. 1, p. 299; am. 1955, ch. 14, sec. 1, p. 17; am. 1961, ch. 86, sec. 1, p. 117; am. 2013, ch. 334, sec. 1, p. 871.]
Idaho Code § 59-1103 — Idaho Code / Title 59 / Chapter 11 / Section 59-1103
59-1103 EXISTING RIGHTS PRESERVED.
Status: in_force

59-1103. Existing rights preserved. Nothing contained in this act should deprive any person of benefit under any existing retirement system, nor repeal, amend, modify or supersede any law, charter, amendment or ordinance established or pertaining to existing retirement systems.

History:

[59-1103, added 1949, ch. 285, sec. 3, p. 586.]
Idaho Code § 59-1313 — Idaho Code / Title 59 / Chapter 13 / Section 59-1313
59-1313 TRUST AGREEMENT — AMENDED TO COMPLY WITH THIS CHAPTER.
Status: in_force

59-1313. Trust agreement — Amended to comply with this chapter. The board may amend its trust agreement with the funding agent to comply with the requirements of this chapter.

History:

[(59-1313) 59-1344, added 1967, ch. 115, sec. 9, p. 222; am. and redesignated 1990, ch. 231, sec. 11, p. 624.]
Idaho Code § 59-1001 — Idaho Code / Title 59 / Chapter 10 / Section 59-1001
59-1001 POSSESSION OF BOOKS AND PAPERS.
Status: in_force

59-1001. Possession of books and papers. Every public officer is entitled to the possession of all books and papers pertaining to his office, or in the custody of a former incumbent by virtue of his office.

History:

[(59-1001) R.S., sec. 440; reen. R.C. & C.L., sec. 333; C.S., sec. 471; I.C.A., sec. 57-1001.]
Idaho Code § 59-822 — Idaho Code / Title 59 / Chapter 8 / Section 59-822
59-822 VACANCIES — BOND OF APPOINTEE.
Status: in_force

59-822. Vacancies — Bond of appointee. Any person appointed to fill a vacancy, before entering upon the duties of the office, must give a bond corresponding in substance and form with the bond required of the officer originally elected or appointed, as hereinbefore provided.

History:

[59-822, added 1971, ch. 136, sec. 77, p. 522.]
Idaho Code § 59-1312 — Idaho Code / Title 59 / Chapter 13 / Section 59-1312
59-1312 SELECTION OF FUNDING AGENT(S) — INVESTMENT OF ASSETS — TAX EXEMPTION.
Status: in_force

59-1312. Selection of funding agent(s) — Investment of assets — Tax exemption. (1) The board shall select the funding agent(s) and establish a medium for funding, which may be a self-administration pension trust fund or a group annuity contract, or combination thereof. The contract shall authorize the funding agent(s) to hold and, subject to the provisions of subsections (2) and (3) of this section, to invest moneys for the system and to provide the retirement benefits and death benefits for retired members granted by this chapter.

(2) The board is authorized to select investment managers registered with the Securities and Exchange Commission to invest, reinvest and otherwise manage, subject to the restrictions outlined in subsection (3) of this section, such portions of the assets of the fund as are assigned by the board and are held by a funding agent(s) designated by the board.

(3) The funding agent(s) and investment managers, in acquiring, investing, reinvesting, exchanging, retaining, selling and managing the moneys and properties of the system, shall be governed by the Uniform Prudent Investor Act, chapter 5, title 68, Idaho Code; provided, however, that the board is hereby authorized and empowered, in its sole discretion, to limit, control and designate the types, kinds and amounts of such investments. The funding agent(s) will not be required to segregate moneys applicable to individual employees or employers, but shall only be responsible for the aggregate of such moneys as are received by it.

(4) All contributions paid to the funding agent(s) shall be construed as being exempt from premium taxes payable pursuant to section 41-402, Idaho Code.

History:

[(59-1312) 1963, ch. 349, Art. 8, sec. 3, p. 988; am. 1965, ch. 265, sec. 4, p. 682; am. 1986, ch. 147, sec. 5, p. 415; 1990, am. and redesignated, ch. 231, sec. 10, p. 623; am. 1997, ch. 14, sec. 5, p. 18.]
Idaho Code § 59-1308 — Idaho Code / Title 59 / Chapter 13 / Section 59-1308
59-1308 SUPPLEMENTAL BENEFIT PLAN — CONTRIBUTIONS AND EXPENSES OF THE SUPPLEMENTAL BENEFIT PLAN — INDEMNIFICATION.
Status: in_force

59-1308. Supplemental benefit plan — Contributions and expenses of the supplemental benefit plan — Indemnification. (1) The state shall sponsor and the board shall administer one (1) or more supplemental benefit plans to be used for allocation of extraordinary gains as provided in section 59-1309, Idaho Code, and for voluntary contributions of active members. The supplemental plans may be established under the qualified requirements of section 401(a) of the Internal Revenue Code and with the qualified cash or deferred arrangements under section 401(k) of the Internal Revenue Code or any other tax-deferred plan permitted by law, as determined by the retirement board. The board is authorized to secure such qualified staff and consultants as it determines necessary to establish and administer such plans. Employee and employer contributions shall be permitted according to the provisions of these plans as established by the board. For purposes of this section, "employee" shall mean a participant as defined in the supplemental benefit plan documents or board rules.

(2) The board is authorized, but not required, to establish separate trust funds to hold the assets of the supplemental benefit plans created under this section. The investment options available under supplemental benefit plans shall be determined by the board and may include but are not limited to investment in all or part of the public employee retirement fund and use of private vendor options.

(3) Supplemental benefit plans shall be available to all active members and shall be in addition to any other retirement or tax-deferred compensation system established by the employer. The board may provide educational opportunities related to supplemental benefit plans and retirement savings, as determined by the board.

(4) Accounts shall be established in supplemental benefit plans for all active members eligible for an extraordinary gains transfer under section 59-1309, Idaho Code. After the initial transfer of extraordinary gains, any active member may make additional voluntary contributions to his/her account, subject to applicable limitations, by authorizing his/her employer to contribute an amount by payroll deduction to the supplemental benefit plan in lieu of receiving such amount as salary. The amount of such contributions shall be subject to any limitations established by the board or state or federal law. The employer shall provide coordination of contributions between multiple plans to assure that contribution limits are not exceeded. Should aggregate contributions to multiple plans exceed applicable limits, excess contributions shall be deemed to apply exclusively to plans not created by this chapter. In the event a preexisting plan is used as a supplemental plan, voluntary contributions may continue to be made to that plan despite the absence of extraordinary gains transfers.

(5) For purposes of this section, the employer is authorized to make such deductions from salary for any employee who has authorized such deductions in writing. The employer shall forward all contributions under this section to the board by the fifth working day after each payroll, in addition to reports as directed by the board. Any costs incurred by the board, whether direct or indirect, due to an employer's failure to properly withhold, transfer, limit and report contributions, shall be the responsibility of the employer and shall be immediately due and payable upon notice from the board. This includes but is not limited to costs associated with plan corrections. Such costs shall be treated as delinquent contributions under section 59-1325, Idaho Code.

(6) The board may enter into agreements with employers or require participation to implement the supplemental benefit plans, and the board may designate administrative agents to execute all necessary agreements pertaining to the supplemental benefit plans.

(7) All contributions received from participants in the supplemental benefit plans shall be deposited with a trustee designated by the board. All such funds are hereby perpetually appropriated to the board, shall not be included in the department's budget, and may be invested or used to pay for investment and administrative expenses of the supplemental benefit plans. Inactive members may be required to transfer supplemental benefit plan account balances as determined by the board.

(8) The board may establish rules to implement and administer supplemental benefit plans. Costs of administration shall be appropriated by the legislature and may be paid from the interest earnings of the funds accrued as a result of the deposits or as an assessment against each account, to be decided by the board. Investment-related expenses are exempt from appropriation.

(9)(a) Qualified pre-tax contributions and investment earnings under the supplemental benefit plans shall be in compliance with the requirements of sections 401(a) and 401(k) of the Internal Revenue Code, as now in effect and as hereafter amended, or any other tax-deferred plan permitted by law.

(b) Qualified Roth contributions and investment earnings shall be in compliance with the requirements of sections 401(a), 401(k), and 402A of the Internal Revenue Code as now in effect and as hereafter amended.

(c) Distributions of funds held in supplemental benefit plan accounts are subject to federal law limitations. The board may provide for retirement disbursement options other than lump sum payments.

(10) All additional contributions made by the employee under this section shall continue to be included as regular compensation for the purpose of computing the employer and employee retirement contributions and pension benefits earned by an employee under this chapter, but such sum shall not be included in the computation of any income taxes withheld on behalf of any employee. However, funds accrued in a supplemental benefit plan account shall not be considered in determining any other benefits under this chapter.

(11) The provisions of sections 59-1316 and 59-1317(1), (2) and (5), Idaho Code, shall also apply to the supplemental benefit plans created under this section. Should a court order that an assignment be made to a participant's spouse or former spouse of all or part of an account created under this section, the assignment shall be separate and distinct from any approved domestic retirement order required by section 59-1317(4), Idaho Code. Requirements for assignments of supplemental accounts may be set forth in rule or other plan documents.

(12) Members of the retirement board or retirement system staff shall, jointly or individually, be provided a defense and indemnified against all claims, demands, judgments, costs, charges and expenses, including court costs and attorney's fees, and against all liability losses and damages of any nature whatsoever arising out of and in the course and scope of their official duties and functions in administering any plans created pursuant to the provisions of this section to the same extent as provided in section 59-1305(1), Idaho Code. The venue of all actions in which the retirement board or retirement staff is a party shall be in Ada county, Idaho.

History:

[59-1308, added 1995, ch. 120, sec. 1, p. 520; am. 2000, ch. 208, sec. 1, p. 529; am. 2001, ch. 89, sec. 1, p. 227; am. 2006, ch. 268, sec. 2, p. 835; am. 2024, ch. 19, sec. 1, p. 159; am. 2026, ch. 49, sec. 1, p. 233.]
Idaho Code § 59-1327 — Idaho Code / Title 59 / Chapter 13 / Section 59-1327
59-1327 MAKING A FALSE CLAIM — MISDEMEANOR.
Status: in_force

59-1327. Making a false claim — Misdemeanor. Any person making a false claim for allowance of benefits or payment of money under the provisions of this chapter, knowing the same to be false, shall be guilty of a misdemeanor and shall be punished pursuant to the provisions of section 18-113, Idaho Code.

History:

[59-1327, added 1993, ch. 349, sec. 2, p. 1294.]
Idaho Code § 59-1344 — Idaho Code / Title 59 / Chapter 13 / Section 59-1344
59-1344 TIME FOR PAYMENT OF SERVICE RETIREMENT OR EARLY RETIREMENT.
Status: in_force

59-1344. Time for payment of service retirement or early retirement. A service retirement allowance or early retirement allowance shall become payable to a member on the first of the month following his ceasing to be an employee while eligible for service retirement or early retirement and on the first of each month thereafter to and including the first of the month of the member's death.

History:

[(59-1344) 1963, ch. 349, Art. 5, sec. 1, p. 988; am and redesig. 1990, ch. 231, sec. 32, p. 634.]
Idaho Code § 59-1605 — Idaho Code / Title 59 / Chapter 16 / Section 59-1605
59-1605 SICK LEAVE COMPUTATION.
Status: in_force

59-1605. Sick leave computation. (1) Eligible nonclassified officers and employees shall accrue sick leave at the same rate and under the same conditions as is provided in section 67-5333, Idaho Code, for classified officers and employees.

(2) Sick leave shall be taken by nonclassified officers and employees in as nearly the same manner as possible as is provided in section 67-5333, Idaho Code, for classified officers and employees.

(3) The supreme court shall determine the sick leave policies for all officers and employees of the judicial department. To the extent possible, the supreme court shall adopt policies which are compatible with the state's accounting system. Any policy and procedures determined by the supreme court must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policy and procedures.

(4) The state board of education shall determine the sick leave policies for all officers and employees of the state board of education who are not subject to the provisions of chapter 53, title 67, Idaho Code. To the extent possible, the state board of education shall adopt policies which are compatible with the state's accounting system.

Any policy and procedures determined by the state board of education must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policy and procedures.

(5) The state board of examiners shall adopt comparative tables and charts to compute sick leave on daily, weekly, bi-weekly, calendar month and annual periods.

(6) For those eligible nonclassified officers and employees previously employed by a county office of public defender or joint office of public defender and hired by the office of the state public defender prior to January 1, 2025:

(a) Credited state service, for the purposes of section 67-5333, Idaho Code, shall include all credited service earned for purposes of the public employee retirement system established pursuant to chapter 13, title 59, Idaho Code; and

(b) At the discretion of the officer or employee, up to forty (40) hours of unused sick leave shall be secured for, and credited to, the officer or employee by the office of the public defender to be utilized as sick leave. The officer or employee's prior employing county shall bequest and deposit funds corresponding to the secured and credited sick leave hours in the state public defense fund established by section 57-827, Idaho Code.

History:

[59-1605, added 1977, ch. 307, sec. 16, p. 875; am. 1994, ch. 180, sec. 146, p. 515; am. 2024, ch. 217, sec. 1, p. 771.]
Idaho Code § 59-504 — Idaho Code / Title 59 / Chapter 5 / Section 59-504
59-504 SALARY WHEN TITLE TO OFFICE CONTESTED.
Status: in_force

59-504. Salary when title to office contested. When the title of the incumbent of any office in this state is contested by proceedings instituted in any court for that purpose, no warrant can thereafter be drawn or paid for any part of his salary until such proceedings have been finally determined.

History:

[(59-504) R.S., sec. 380; am. R.C., sec. 277; reen. C.L., sec. 277; C.S., sec. 408; I.C.A., sec. 57-504.]
Idaho Code § 59-915 — Idaho Code / Title 59 / Chapter 9 / Section 59-915
59-915 VACANCY IN OFFICE — POSSESSION PENDING QUALIFICATION OF SUCCESSOR.
Status: in_force

59-915. Vacancy in office — Possession pending qualification of successor. When a vacancy occurs in a public office, the office and duties shall be assumed until the election or appointment and qualification of a successor as follows:

(1) Of the office of the county clerk, auditor and recorder or treasurer, by the senior deputy as designated in section 31-2006, Idaho Code. If no deputy is available, then the board of county commissioners shall assume the office until the election or appointment of a successor.

(2) Of any state executive officer, by the chief deputy, under the supervision of the governor.

History:

[59-915, added 1991, ch. 68, sec. 2, p. 164.]
Idaho Code § 59-803 — Idaho Code / Title 59 / Chapter 8 / Section 59-803
59-803 SURETY BOND REQUIRED.
Status: in_force

59-803. Surety bond required. (1) With the advice of the head of each agency, and taking into consideration employee duties and responsibilities, the administrator shall designate individually or by class the employees required to give official bond to the state and the amount of the bond required for each individual or class.

(2) If some other law sets forth an amount in which an employee is to be bonded, the administrator shall procure a bond in at least the amount set forth in such law, but may require a bond in a greater amount than as set forth in such law if he determines, in accordance with the procedures set forth in subsection (1) of this section, that it would be in the best interest of the state to require a bond in a greater amount.

(3) The premium on the official surety bonds procured by the administrator in accordance with subsections (1) and (2) of this section shall be paid from funds appropriated or available for the employer or agency of the employees for which the official surety bonds are procured.

(4) The administrator shall procure all official bonds for employees and shall, by negotiations or otherwise, endeavor to purchase the best coverage that can be obtained for the least cost.

History:

[59-803, added 1971, ch. 136, sec. 58, p. 522; am. 1974, ch. 34, sec. 13, p. 988; am. 1974, ch. 252, sec. 13, p. 1647; am. 1980, ch. 106, sec. 7, p. 233; am. 2021, ch. 42, sec. 9, p. 127.]
Idaho Code § 59-306 — Idaho Code / Title 59 / Chapter 3 / Section 59-306
59-306 APPOINTMENT OF EMPLOYEES.
Status: in_force

59-306. Appointment of employees. The appointment of every deputy, clerk or other employee of the state of Idaho, including contract employees, whose salary or other compensation is payable out of any appropriation or allotment specifically provided for such payment, except temporary manual labor, per diem or hourly help used irregularly at state institutions, and expert and special help such as doctors, dentists and others who render service in emergency cases, shall be made on forms prescribed by the division of budget, policy planning and coordination by the appointing officer, board, commission or other designated authority. Such appointment form shall set forth the name, address, employee identification information and official position of such deputy, clerk or other employee, and where the rate of compensation is not fixed by general statute, the same shall be specified in such form within the limitations fixed by appropriation acts or allotments. Upon making any change in the personnel of any office, department, bureau or institution, or in the rate of compensation thereof, the appointing power shall forthwith certify such change in the same manner as an appointment.

History:

[(59-306) C.S., sec. 398-A, as added by 1921, ch. 193, sec. 2, p. 394; am. 1929, ch. 82, sec. 1, p. 133; I.C.A., sec. 57-306; am. 1977, ch. 307, sec. 1, p. 857.]
Idaho Code § 59-1318 — Idaho Code / Title 59 / Chapter 13 / Section 59-1318
59-1318 RIGHTS IN ASSETS OF SYSTEM LIMITED.
Status: in_force

59-1318. Rights in assets of system limited. No particular person, group of persons or entity shall have any right in any specific portion of the assets of the system other than such undivided interest in the whole of such assets as is specified in this chapter.

History:

[(59-1318) 1963, ch. 349, Art. 9, sec. 4, p. 988; am. and redesig. 1990, ch. 231, sec. 16, p. 626.]
Idaho Code § 59-104 — Idaho Code / Title 59 / Chapter 1 / Section 59-104
59-104 ABSENCE OF STATE OFFICERS PROHIBITED — EXEMPTIONS.
Status: in_force

59-104. Absence of state officers prohibited — Exemptions. No state or district officer must absent himself from the state or district for more than thirty (30) days, unless upon business of the state, or with the consent of the governor. The consent of the governor shall not be necessary in the case of persons serving in the armed forces of the United States.

History:

[(59-104) R.S., sec. 326; am. 1890-1891, p. 21, sec. 1; reen. 1899, p. 13, sec. 1; reen. R.C. & C.L., sec. 253; C.S., sec. 384; I.C.A., sec. 57-104; am. 1945, ch. 164, sec. 6, p. 245.]
Idaho Code § 59-401 — Idaho Code / Title 59 / Chapter 4 / Section 59-401
59-401 LOYALTY OATH — FORM.
Status: in_force

59-401. Loyalty oath — Form. Before any officer elected or appointed to fill any office created by the laws of the state of Idaho enters upon the duties of his office, he must take and subscribe an oath, to be known as the official oath, which is as follows:

"I do solemnly swear (or affirm, as the case may be) that I will support the Constitution of the United States, and the Constitution of the State of Idaho, and that I will faithfully discharge the duties of (insert office) according to the best of my ability."

History:

[59-401, added 1983, ch. 160, sec. 2, p. 463.]
Idaho Code § 59-1304 — Idaho Code / Title 59 / Chapter 13 / Section 59-1304
59-1304 RETIREMENT BOARD — APPOINTMENT.
Status: in_force

59-1304. Retirement board — Appointment. (1) There is hereby created in the office of the governor a governing authority of the system to consist of a board of five (5) persons known as the retirement board. Each member of the board shall be appointed by the governor to serve a term of five (5) years. The governor shall designate one (1) member of the board to serve as chairman.

(2) Two (2) board members shall be appointed from among active members having at least ten (10) years of credited service.

(3) Three (3) board members shall be appointed from among Idaho citizens who are not members of the system except by reason of having served on the board.

(4) Members of the board shall be compensated as provided by section 59-509(p), Idaho Code. These allowances shall be paid from the administration account of the fund.

(5) A board member shall serve until his successor qualifies. Each board member shall be entitled to one (1) vote, and three (3) board members shall constitute a quorum. Three (3) votes shall be necessary for resolution or action by the board at any meeting except as otherwise provided in this chapter.

(6) The board shall hold regular meetings and shall hold special meetings at such times and at such places as it deems necessary. All meetings of the board shall be open to the public. The board shall keep a record of all its proceedings.

History:

[(59-1304) 59-1326, added 1963, ch. 349, Art. 8, sec. 1, p. 988; am. 1969, ch. 283, sec. 11, p. 856; am. 1974, ch. 22, sec. 45, p. 592; am. 1974, ch. 57, sec. 16, p. 1118; am. 1976, ch. 355, sec. 1, p. 1170; am. 1980, ch. 247, sec. 78, p. 646; am. 1988, ch. 234, sec. 1, p. 462; am. and redesig. 1990, ch. 231, sec. 4, p. 620; am. 2021, ch. 178, sec. 1, p. 493.]
Idaho Code § 59-916 — Idaho Code / Title 59 / Chapter 9 / Section 59-916
59-916 POWERS AND DUTIES OF APPOINTEE.
Status: in_force

59-916. Powers and duties of appointee. Any person elected or appointed to fill a vacancy, after filing his official oath and qualifying for the state official bond, as prescribed by chapter 8, title 59, Idaho Code, possesses all the rights and powers, and is subject to all the liabilities, duties and obligations, of the officer whose vacancy he fills.

History:

[(59-916) R.S., sec. 436; reen. R.C. & C.L., sec. 331; C.S., sec. 469; I.C.A., sec. 57-916; am. 1971, ch. 136, sec. 37, p. 522.]
Idaho Code § 59-1410 — Idaho Code / Title 59 / Chapter 14 / Section 59-1410
59-1410 PERIOD IN WHICH AUTHORITY MAY BE EXERCISED.
Status: in_force

59-1410. Period in which authority may be exercised. Officials authorized to act as governor pursuant to this act, emergency interim successors and special emergency judges are employed to exercise the powers and discharge the duties of an office as herein authorized only after an attack upon the United States, as defined herein, has occurred. The legislature, by concurrent resolution, may at any time terminate the authority of said emergency interim successors and special emergency judges to exercise the powers and discharge the duties of office as herein provided.

History:

[59-1410, added 1961 (Ex. Sess.), ch. 2, sec. 10, p. 12.]
Idaho Code § 59-1411 — Idaho Code / Title 59 / Chapter 14 / Section 59-1411
59-1411 REMOVAL OF DESIGNEES.
Status: in_force

59-1411. Removal of designees. Until such time as the persons designated as emergency interim successors or special emergency judges are authorized to exercise the powers and discharge the duties of an office in accordance with this act, including section 59-1410 hereof, said persons shall serve in their designated capacities at the pleasure of the designating authority and may be removed or replaced by said designating authority at any time, with or without cause.

History:

[59-1411, added 1961 (Ex. Sess.), ch. 2, sec. 11, p. 12.]
Idaho Code § 59-827 — Idaho Code / Title 59 / Chapter 8 / Section 59-827
59-827 RELEASE OF SURETIES — REMAINING SURETIES LIABLE.
Status: in_force

59-827. Release of sureties — Remaining sureties liable. The release, discharge, voluntary withdrawal, or incompetency, of a surety on any official bond, does not affect the bond as to the remaining sureties thereon, or alter or change their liability in any respect.

History:

[59-827, added 1971, ch. 136, sec. 82, p. 522.]
Idaho Code § 59-514 — Idaho Code / Title 59 / Chapter 5 / Section 59-514
59-514 PUBLICATION OF CONTRACTEE, AMOUNT, AND PURPOSE OF PERSONAL SERVICE CONTRACTS — DEFINITION.
Status: in_force

59-514. Publication of contractee, amount, and purpose of personal service contracts — Definition. (1) The state of Idaho shall publish, within fifteen (15) days of entering into any personal service contract, the parties, amount, and a one (1) sentence purpose of all such personal service contracts over thirty thousand dollars ($30,000) annual payment, regardless of whether the moneys for such contract are derived from state taxes, local taxes, federal funds, or a combination of such funds. The publication shall be in a newspaper of general circulation within the geographical area wherein such personal service is to be performed.

(2) "Personal service" means performance for remuneration by an individual on a specified contractual basis of specialized professional or consultive expertise germane to administration, maintenance, or conduct of governmental activities that require intellectual or sophisticated and varied services, dependent upon facilities, invention, imagination, or a specific talent that the state itself cannot provide or accomplish.

History:

[59-514, added 1982, ch. 241, sec. 1, p. 627; am. 2009, ch. 193, sec. 1, p. 627; am. 2024, ch. 173, sec. 1, p. 656.]
Idaho Code § 59-1606 — Idaho Code / Title 59 / Chapter 16 / Section 59-1606
59-1606 VACATION TIME.
Status: in_force

59-1606. Vacation time. (1) Eligible nonclassified officers and employees in the executive department and in the legislative department shall accrue vacation leave and take vacation leave at the same rate and under the same conditions as is provided in section 67-5334, Idaho Code, for classified officers and employees.

(a) The state board of examiners shall adopt comparative tables and charts to compute vacation time on daily, weekly, bi-weekly, calendar month and annual periods.

(2) Eligible nonclassified officers and employees in the judicial department shall accrue vacation leave as determined by order of the supreme court.

Leave policies established by the supreme court must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policies.

(3) The state board of education shall determine the vacation leave policies for all officers and employees of the state board of education who are not subject to the provisions of chapter 53, title 67, Idaho Code. To the extent possible, the state board of education shall adopt policies which are compatible with the state's accounting system.

Any policy and procedures determined by the state board of education must be communicated to the state controller in writing at least one hundred eighty (180) days in advance of the effective date of the policy and procedures. [(]

History:

[59-1606, added 1977, ch. 307, sec. 16, p. 876; am. 1994, ch. 180, sec. 147, p. 515; am. 2006, ch. 380, sec. 4, p. 1178; am. 2024, ch. 160, sec. 1, p. 614; am. 2026, ch. 43, sec. 2, p. 177.]
Idaho Code § 59-1406 — Idaho Code / Title 59 / Chapter 14 / Section 59-1406
59-1406 ENABLING AUTHORITY FOR EMERGENCY INTERIM SUCCESSORS FOR LOCAL OFFICES.
Status: in_force

59-1406. Enabling authority for emergency interim successors for local offices. With respect to local offices for which the legislative bodies of cities, towns, villages, townships, and counties may enact resolutions or ordinances relative to the manner in which vacancies will be filled or temporary appointments to office made, such legislative bodies are hereby authorized to enact resolutions or ordinances providing for emergency interim successors to offices of the aforementioned governmental units. Such resolutions and ordinances shall not be inconsistent with the provisions of the act.

History:

[59-1406, added 1961 (Ex. Sess.), ch. 2, sec. 6, p. 12.]
Idaho Code § 59-1331 — Idaho Code / Title 59 / Chapter 13 / Section 59-1331
59-1331 CONTRIBUTIONS.
Status: in_force

59-1331. Contributions. (1) Beginning on or after the later of the date of establishment or employment, each active member shall contribute toward the cost of the benefits provided under this chapter. This contribution shall be made in the form of a deduction from salary to be transmitted to the board in accordance with section 59-1325, Idaho Code.

(2) Any person who was prevented from being an active member during his first twelve (12) months of employment due to the restriction contained in subsection (2) of section 59-1302, Idaho Code, may, prior to December 31, 1975, pay the board the contributions he would have made absent said restriction and be credited with membership service for such period of time. The time for payment shall be extended provided such payment includes regular interest from December 31, 1975.

(3) Employee contributions received by the board in error may be refunded upon a distributable event with regular interest.

History:

[(59-1331) 59-1303, added 1963, ch. 349, Art. 2, sec. 1, p. 988; am. 1969, ch. 283, sec. 2, p. 856; am. 1969, ch. 460, sec. 2, p. 1288; am. 1971, ch. 49, sec. 2, p. 105; am. 1974, ch. 57, sec. 3, p. 1118; am. 1979, ch. 158, sec. 2, p. 483; am. 1981, ch. 10, sec. 2, p. 17; am. 1984, ch. 130, sec. 1, p. 304; am. and redesig. 1990, ch. 231, sec. 24, p. 630; am. 2001, ch. 138, sec. 1, p. 498.]
Idaho Code § 59-305 — Idaho Code / Title 59 / Chapter 3 / Section 59-305
59-305 OTHER COMMISSIONS.
Status: in_force

59-305. Other commissions. The commissions of all officers, where no special provision is made by law, must be signed by the presiding officer of the body, or by the person making the appointment.

History:

[(59-305) R.S., sec. 339; reen. R.C. & C.L., sec. 266; C.S., sec. 397; I.C.A., sec. 57-305.]
Idaho Code § 59-917 — Idaho Code / Title 59 / Chapter 9 / Section 59-917
59-917 TEMPORARY INABILITY OF OFFICERS.
Status: in_force

59-917. Temporary inability of officers. Whenever for any reason any elective official of the state, is temporarily unable to perform the duties of his office, the governor may appoint a suitable person to perform such duties temporarily as an acting officer, until the incumbent of the office shall be able to resume the performance of his duties, or a vacancy occurs in such office. The governor shall require such bonds for persons so appointed as may appear to him necessary for the protection of the state, not exceeding the bonds given by the officer in whose stead he acts. Such acting officer shall be nominated by the incumbent of the office: provided, that when the incumbent is unable or fails to so nominate, the governor may appoint without such nomination: provided further, that nothing in this section contained shall be construed to amend or repeal existing laws relating to filling vacancies in state offices. In any case involving an office, the appointment to which, at the time involved would, in case of vacancy, require the consent of the senate, the consent of the senate shall be requisite to the temporary service of the acting officer.

History:

[(59-917) 1890-1891, p. 39, sec.sec. 1, 2; reen. 1899, p. 21, sec.sec. 1, 2; am. R.C., sec. 332; reen. C.L., sec. 332; C.S., sec. 470; I.C.A., sec. 57-917; am. 1945, ch. 164, sec. 4, p. 245.]
Idaho Code § 59-406 — Idaho Code / Title 59 / Chapter 4 / Section 59-406
59-406 OATH OF DEPUTIES.
Status: in_force

59-406. Oath of deputies. Deputies, clerks and subordinate officers must take and file an official oath before entering upon their duties.

History:

[(59-406) R.S., sec. 357; reen. R.C. & C.L., sec. 273; C.S., sec. 404; I.C.A., sec. 57-406.]
Idaho Code § 59-1310 — Idaho Code / Title 59 / Chapter 13 / Section 59-1310
59-1310 ADMISSIBILITY IN EVIDENCE OF PHOTOREPRODUCED COPIES OF RECORDS OR DOCUMENTS MAINTAINED BY THE SYSTEM — DESTROYING THE ORIGINAL.
Status: in_force

59-1310. Admissibility in evidence of photoreproduced copies of records or documents maintained by the system — Destroying the original. Copies of records or documents maintained on microfilm, microfiche, computer imagery or other photoreproductive material of archival quality by the retirement system shall be as admissible in evidence as the original itself in any legal, judicial or administrative proceeding, or action, provided the custodian of records of the retirement system certifies on such copies offered into evidence that the retirement system is not in possession of the original and that the copy is a true and correct representation of the original. The original may be destroyed by the retirement system once the original is microfilmed, microfiched, digitally imaged or copied by other photoreproduction of archival quality.

History:

[59-1310, added 1996, ch. 79, sec. 2, p. 257; am. 1999, ch. 198, sec. 2, p. 514.]
Idaho Code § 59-1342 — Idaho Code / Title 59 / Chapter 13 / Section 59-1342
59-1342 COMPUTATION OF SERVICE RETIREMENT ALLOWANCES — MINIMUM BENEFITS.
Status: in_force

59-1342. Computation of service retirement allowances — Minimum benefits. (1) The annual amount of accrued retirement allowance for each month of credited service for which a member was not classified as a police member or firefighter shall equal one and two-thirds percent (1 2/3%) of the member's average monthly salary. Effective October 1, 1992, the annual amount of accrued retirement allowance for all service for which a member was not classified as a police member or firefighter shall equal one and seventy-five hundredths percent (1.75%) of the member's average monthly salary; effective October 1, 1993, the annual amount of accrued retirement allowance shall equal one and eight hundred thirty-three thousandths percent (1.833%) of the member's average monthly salary; effective October 1, 1994, the annual amount of accrued retirement allowance shall equal one and nine hundred seventeen thousandths percent (1.917%); and effective June 30, 2000, the annual amount of accrued retirement allowance shall equal two percent (2%) of the member's average monthly salary. Entitlement to an annual amount of accrued retirement allowance shall not vest until the effective date of that annual amount of accrued retirement allowance. The retirement benefits shall be calculated on the amounts, terms and conditions in effect on the date of the final contribution by the member. The annual amount of initial service retirement allowance of such a member shall equal paragraph (a) or (b) of this subsection, whichever is greater:

(a) The member's accrued retirement allowance; or

(b) Five dollars ($5.00) multiplied by the number of months of credited service and by the bridging factor, as provided in section 59-1355, Idaho Code, between July 1, 1974, and the first of the month following the member's final contribution.

(2) The annual amount of accrued retirement allowance for each month of credited service for which a member was classified as a police member or firefighter shall equal two percent (2%) of the member's average monthly salary. Effective October 1, 1992, the annual amount of accrued retirement allowance for all service for which a member was classified as a police member or firefighter shall equal two and seventy-five thousandths percent (2.075%) of the member's average monthly salary; effective October 1, 1993, the annual amount of accrued retirement allowance shall equal two and fifteen hundredths percent (2.15%) of the member's average monthly salary; effective October 1, 1994, the annual amount of accrued retirement allowance shall equal two and two hundred twenty-five thousandths percent (2.225%); and effective June 30, 2000, the annual amount of accrued retirement allowance shall equal two and three-tenths percent (2.3%) of the member's average monthly salary. Entitlement to an annual amount of accrued retirement allowance shall not vest until the effective date of that annual amount of accrued retirement allowance. The retirement benefits shall be calculated on the amounts, terms and conditions in effect on the date of the final contribution by the member. The annual amount of initial service retirement allowance of such a member shall equal paragraph (a) or (b) of this subsection, whichever is greater:

(a) The member's accrued retirement allowance; or

(b) Six dollars ($6.00) multiplied by the number of months of credited service and by the bridging factor, as provided in section 59-1355, Idaho Code, between July 1, 1974, and the first of the month following the member's final contribution.

(3) The provisions of this section shall be applicable to members and contingent annuitants of the retirement system and to members, annuitants and beneficiaries of the teachers and city systems. In any recomputation of an initial retirement allowance for a person not making a final contribution subsequent to 1974, the bridging factor referred to in subsections (1) and (2) of this section shall be 1.000. Any recomputed retirement allowance shall be payable only prospectively from July 1, 1974.

(4) Benefits payable to a person who became a member prior to July 1, 1974, or to the member's beneficiaries shall never be less than they would have received under this chapter as in effect on June 30, 1974; provided, however, that the member shall have accrued the amount of accumulated contributions required thereby prior to payment of an initial retirement allowance.

(5)(a) If the majority of a member's credited service is as an elected official or as an appointed official, including a member of the Idaho legislature who first took office after July 1, 2019, and that official was normally in the administrative offices of the employer less than twenty (20) hours per week during the term of office, or was normally not required to be present at any particular workstation for the employer twenty (20) hours per week or more during the term of office, that member's initial service retirement allowance shall be the sum of:

(i) That amount computed under subsection (1) and/or (2) of this section for only those months of service as an elected or an appointed official that are in excess of the months of other credited service, without consideration of any other credited service; and

(ii) That accrued service retirement allowance that is computed from an average monthly salary for salary received during the member's total months of credited service excluding those excess months referenced in subparagraph (i) of this paragraph.

(b) The initial service retirement allowance of members of the Idaho legislature who first took office on or before July 1, 2019, will be computed under subsection (1) and/or (2) of this section, on the basis of their total months of credited service.

(6) In no case, however, will a member's initial service retirement benefit be equal to more than the member's accrued benefit as of May 1, 1990, or one hundred percent (100%) of the member's average compensation for the three (3) consecutive years of employment that produce the greatest aggregate compensation, whichever is greater. If the benefit is calculated to exceed one hundred percent (100%) of the member's average compensation, the member shall be eligible for and may choose either:

(a) An annual service retirement allowance equal to the member's average annual compensation for the three (3) consecutive years of employment that produced the greatest aggregate compensation; or

(b) A separation benefit.

(7) The annual amount of initial service retirement allowance of a member who is over age seventy (70) years on the effective date of the member's retirement shall be a percentage of the member's initial service retirement allowance. Such percentage shall be one hundred percent (100%) increased as determined by the board to compensate for each month that the member's retirement is deferred beyond age seventy (70) years.

(8) A member's accrued retirement allowance, as otherwise provided in subsections (1), (2), (3), (4) and (5) of this section, shall not be less than the minimum accrued retirement allowance provided in this subsection. The determination of the initial service retirement allowance provided in subsections (1) and (2) of this section, and the application of the provisions in subsections (6) and (7) of this section, will be made after the determination of the minimum accrued retirement allowance provided in this subsection.

This subsection shall apply to members who have at least two (2) separate periods of employment covered under this chapter where each separate period of employment would otherwise be eligible for a separation benefit described in section 59-1359, Idaho Code. For purposes of this subsection, if a separation of employment occurs that does not exceed sixty (60) consecutive calendar months, then the member's period of employment shall be considered a continuous period of employment. For purposes of this subsection, the date of last contribution is the date of final contribution for each period or periods of employment.

For each separate period of employment considered under this subsection, the member must not have received a separation benefit for that period or, if he has received such a separation benefit under section 59-1359, Idaho Code, he must have completed reinstatement of all previous credited service associated with all separation benefits for all periods of employment as permitted under section 59-1360, Idaho Code.

The minimum accrued retirement allowance shall be equal to the largest accrued retirement allowance calculated at each date of last contribution based upon the benefit and eligibility provisions in effect as of the date of the last contribution made during such separate period of employment. For purposes of determining the accrued retirement allowance for each date of last contribution:

(a) The member must have at least sixty (60) months of credited service at the date of last contribution;

(b) The member's months of credited service and average monthly salary are determined based solely on all periods of employment up to that date of last contribution, ignoring later periods of employment; and

(c) The accrued retirement allowance computed for each period is multiplied by the bridging factor as provided in section 59-1355(3), Idaho Code, between the date of the last contribution made during that separate period of employment and the date of the member's final contribution made during the last period of employment prior to retirement.

History:

[(59-1342) I.C., sec. 59-1319, as added by 1974, ch. 57, sec. 10, p. 1118; am. 1979, ch. 26, sec. 2, p. 41; am. 1985, ch. 168, sec. 2, p. 446; am. 1985, ch. 193, sec. 1, p. 492; am. and redesig. 1990, ch. 231, sec. 30, p. 633; am. 1990, ch. 249, sec. 4, p. 708; am. 1990, ch. 258, sec. 1, p. 738; am. 1991, ch. 61, sec. 4, p. 146; am. 1992, ch. 220, sec. 6, p. 666; am. 1992, ch. 342, sec. 2, p. 1042; am. 1994, ch. 276, sec. 3, p. 861; am. 1997, ch. 110, sec. 1, p. 266; am. 2000, ch. 209, sec. 1, p. 533; am. 2009, ch. 237, sec. 1, p. 729; am. 2019, ch. 75, sec. 1, p. 174.]
Idaho Code § 59-307 — Idaho Code / Title 59 / Chapter 3 / Section 59-307
59-307 CERTIFICATE TO BE FILED BEFORE SALARY PAID — DUTY OF STATE CONTROLLER.
Status: in_force

59-307. Certificate to be filed before salary paid — Duty of state controller. From and after the first day of June, 1921, the state controller shall not certify any claim nor issue any warrant, for the payment of any salary, wages, per diem or other compensation of any officer, clerk or other state employee, not elected by popular vote, against any appropriation specifically provided for the payment of such compensation, unless the certificate prescribed by section 59-306, Idaho Code, shall previously have been filed in his office, and the state controller shall be liable upon his official bond for the payment of such compensation in excess of the rate prescribed by law or legally fixed by such certificate of appointment.

History:

[(59-307) C.S., sec. 398b, as added by 1921, ch. 193, sec. 3, p. 394; I.C.A., sec. 57-307; am. 1994, ch. 180, sec. 127, p. 504.]
Idaho Code § 59-801 — Idaho Code / Title 59 / Chapter 8 / Section 59-801
59-801 SHORT TITLE.
Status: in_force

59-801. Short title. This act may be cited as the "Surety Bond Act."

History:

[59-801, added 1971, ch. 136, sec. 56, p. 522.]
Idaho Code § 59-1346 — Idaho Code / Title 59 / Chapter 13 / Section 59-1346
59-1346 COMPUTATION OF EARLY RETIREMENT ALLOWANCES.
Status: in_force

59-1346. Computation of early retirement allowances. (1) The annual amount of initial early retirement allowance of a member shall be a percentage of the member's accrued retirement allowance. Such percentage shall be one hundred percent (100%) if the sum of the number of years and months of credited service and the age in years and months is equal to or greater than the sum indicated in this subsection. Otherwise, such percentage shall be one hundred percent (100%) reduced by one-fourth of one percent (.25%) for each month up to sixty (60) months that the member's retirement precedes the date the member would be eligible to receive full accrued benefit without additional credited service, and further reduced by two-thirds of one percent (.6667%) for each additional month. Effective October 1, 1992, the further reduction for each additional month shall equal six thousand forty-two ten-thousandths of one percent (.6042%) of the member's average monthly salary; effective October 1, 1993, the further reduction for each additional month shall equal five thousand four hundred seventeen ten-thousandths of one percent (.5417%) of the member's average monthly salary; and effective October 1, 1994, the further reduction for each additional month shall equal four thousand seven hundred ninety-two ten-thousandths of one percent (.4792%) of the member's average monthly salary. Entitlement to an annual amount of accrued retirement allowance shall not vest until the effective date of that annual amount of accrued retirement allowance. The retirement benefits shall be calculated on the amounts, terms and conditions in effect at the date of the final contribution by the member.

If a member's service retirement ratio as defined by section 59-1341, Idaho Code, is: Then the sum of the member's credited service and age must be equal to or greater than: 0.000 to 0.050 90 0.051 to 0.150 89 0.151 to 0.250 88 0.251 to 0.350 87 0.351 to 0.450 86 0.451 to 0.550 85 0.551 to 0.650 84 0.651 to 0.750 83 0.751 to 0.850 82 0.851 to 0.950 81 0.951 to 1.000 80

(2)(a) If the majority of a member's credited service is as an elected official or as an appointed official, including a member of the Idaho legislature who first took office after July 1, 2019, and that official was normally in the administrative offices of the employer less than twenty (20) hours per week during the term of office, or was normally not required to be present at any particular workstation for the employer twenty (20) hours per week or more during the term of office, that member's accrued retirement allowance shall be the sum of:

(i) That amount computed from an average monthly salary for salary received only for those months of service as an elected or as an appointed official that are in excess of the months of other credited service without consideration of any other credited service; and

(ii) That accrued retirement allowance that is computed from an average monthly salary for salary received during the member's total months of credited service excluding those excess months referenced in subparagraph (i) of this paragraph.

(b) The initial retirement allowance of members of the Idaho legislature who first took office on or before July 1, 2019, will be computed under the provisions of this section, on the basis of their total months of credited service.

(3) In no case will a member's initial early retirement benefit be equal to more than the member's accrued benefit as of May 1, 1990, or one hundred percent (100%) of the member's average compensation for the three (3) consecutive years of employment that produce the greatest aggregate compensation, whichever is greater. If the benefit is calculated to exceed one hundred percent (100%) of the member's average compensation, the member shall be eligible for and may choose either:

(a) An annual early retirement allowance equal to the member's average annual compensation for the three (3) consecutive years of employment that produced the greatest aggregate compensation; or

(b) A separation benefit.

(4) A member's accrued retirement allowance, as otherwise provided in subsections (1) and (2) of this section, shall not be less than the minimum accrued retirement allowance provided in this subsection. The determination of the initial early retirement allowance provided in subsections (1) and (2) of this section and the application of the provisions in subsection (3) of this section will be made after the determination of the minimum accrued retirement allowance provided in this subsection.

(a) The provisions of this subsection shall apply to members who have at least two (2) separate periods of employment covered under this chapter where each separate period of employment would otherwise be eligible for a separation benefit described in section 59-1359, Idaho Code. For purposes of this subsection, if a separation of employment occurs that does not exceed sixty (60) consecutive calendar months, then the member's period of employment shall be considered a continuous period of employment. For purposes of this subsection, the date of last contribution is the date of final contribution for each period of employment.

(b) For each separate period of employment considered under this subsection, the member must not have received a separation benefit for that period or, if he has received such a separation benefit under section 59-1359, Idaho Code, he must have completed reinstatement of all previous credited service associated with all separation benefits for all periods of employment as permitted under section 59-1360, Idaho Code.

(c) The minimum accrued retirement allowance shall be equal to the largest accrued retirement allowance calculated at each date of last contribution based upon the benefit and eligibility provisions in effect as of the date of the last contribution made during such separate period of employment. For purposes of determining the accrued retirement allowance for each date of last contribution:

(i) The member must have at least sixty (60) months of credited service at the date of last contribution;

(ii) The member's months of credited service and average monthly salary are determined based solely on all periods of employment up to that date of last contribution, ignoring later periods of employment; and

(iii) The accrued retirement allowance computed for each period is multiplied by the bridging factor as provided in section 59-1355(3), Idaho Code, between the date of the last contribution made during the separate period of employment and the date of the member's final contribution made during the last period of employment prior to retirement.

History:

[(59-1346) 1980, ch. 143, sec. 4, p. 308; am. 1982, ch. 243, sec. 3, p. 629; am. 1985, ch. 168, sec. 3, p. 447; am. 1985, ch. 193; sec. 2, p. 493; am. and redesig. 1990, ch. 231, sec. 34, p. 634; am. 1990, ch. 258, sec. 2, p. 739; am. 1992, ch. 220, sec. 7, p. 667; am. 1992, ch. 342, sec. 3, p. 1044; am. 1993, ch. 350, sec. 6, p. 1302; am. 1994, ch. 276, sec. 4, p. 863; am. 2009, ch. 237, sec. 2, p. 732; am. 2018, ch. 177, sec. 1, p. 390; am. 2019, ch. 75, sec. 2, p. 176.]
Idaho Code § 59-1355 — Idaho Code / Title 59 / Chapter 13 / Section 59-1355
59-1355 POSTRETIREMENT ALLOWANCE ADJUSTMENTS.
Status: in_force

59-1355. postretirement allowance adjustments. (1) Each retirement allowance payment shall, subject to the provisions of this section, equal the inflation factor for the adjustment year of payment multiplied by the amount of the retirement allowance payment for March of the previous year. During any adjustment year for which the ratio of the consumer price index for the index month of the previous year to the consumer price index for the index month of the second previous year is not more than one hundred one percent (101%), the inflation factor shall be such ratio or ninety-four percent (94%), whichever is greater, which inflation factor shall not be subject to legislative approval. Otherwise the inflation factor during such adjustment year shall be one hundred one percent (101%), except that the board, with legislative approval, may put into effect a greater factor which is no more than such ratio or one hundred six percent (106%), whichever is smaller, if it finds the value of the actuarial assets of the system to be no less than its actuarial liabilities, including those created by the increased factor. The actuarial assets comprise the sum of the actuarial present value of the amortization payments determined in accordance with the requirements of section 59-1322(5), Idaho Code, plus the amounts determined in paragraphs (e)(ii), (e)(iii), (e)(iv), (e)(v) and (g) of section 59-1322(4), Idaho Code. The actuarial liabilities are as defined in paragraph (e)(i) of section 59-1322(4), Idaho Code. The board's proposed inflation factor for any adjustment year shall be communicated by letter to the legislature by not later than January 15 prior to that year.

(2) During an adjustment year following one in which there was at least one (1) retirement allowance payment but none in March, each retirement allowance payment shall equal the partial factor multiplied by the amount of the monthly retirement allowance payment in the earlier year. The partial factor shall equal 1.000 plus one-twelfth (1/12) of the product of the number of months in the earlier adjustment year in which member contributions were not made and the excess, if any, of the inflation factor for the later year over 1.000.

(3) During an adjustment year following one in which there was no retirement allowance payment, each retirement allowance payment shall equal the initial retirement allowance multiplied by the bridging factor between the first day of the month following the member's final contribution and the date of the first retirement allowance payment.

(a) Except as provided in paragraph (b) of this subsection, the bridging factor between any two (2) dates shall be the ratio of the amounts of retirement allowance payable on the two (2) dates for any member who retired on the earlier date immediately following his final contribution.

(b) For any member not making a final contribution subsequent to 1974 whose initial retirement allowance is a minimum allowance provided in section 59-1342(1)(b) or 59-1342(2)(b), Idaho Code, the bridging factor shall be computed as if the member had made his final contribution in 1974.

(4) The consumer price index shall be that for all urban consumers published by the bureau of labor statistics, United States department of labor.

(5) The adjustments provided under this section shall in no event reduce a benefit payment below its initial amount.

(6) An adjustment year shall extend from March through the following February. The index month is October for adjustment years commencing before March, 1990, and is August for subsequent adjustment years.

(7) If, by the forty-fifth day of any regular legislative session, the legislature has not adopted a concurrent resolution rejecting or amending the proposed adjustments of the board allowed in subsections (1) and (8) of this section, such action on the part of the legislature shall constitute legislative approval of the board's adjustments.

(8) Notwithstanding other provisions of this section, the board may grant a postretirement allowance adjustment for any previous year or years up to the full amount of the increase in the consumer price index for that year or those years, as provided in subsection (7) of this section.

History:

[(59-1355) 1979, ch. 26, sec. 3, p. 42; am. 1984, ch. 132, sec. 3, p. 314; am. 1986, ch. 122, sec. 1, p. 322; am. 1989, ch. 184, sec. 1, p. 459; am. and redesig. 1990, ch. 231, sec. 43, p. 638; am. 1990, ch. 249, sec. 5. p. 709; am. 1996, ch. 79, sec. 4, p. 258; am. 2009, ch. 144, sec. 3, p. 435.]
Idaho Code § 59-913 — Idaho Code / Title 59 / Chapter 9 / Section 59-913
59-913 APPOINTMENTS TO BE IN WRITING.
Status: in_force

59-913. Appointments to be in writing. Appointments under the provisions of this chapter shall be in writing, and continue until a successor is selected and qualified, and be filed with the secretary of state, or proper county auditor, respectively.

History:

[(59-913) 1890-1891, p. 57, sec. 173; reen. 1899, p. 67, sec. 6; reen. R.C. & C.L., sec. 328; C.S., sec. 466; I.C.A., sec. 57-913; am. 1977, ch. 105, sec. 5, p. 225.]
Idaho Code § 59-1012 — Idaho Code / Title 59 / Chapter 10 / Section 59-1012
59-1012 SALE OF PAMPHLET LAWS — DISPOSITION OF FUNDS — EXCEPTION.
Status: in_force

59-1012. Sale of pamphlet laws — Disposition of funds — Exception. All publications of laws and regulations and the constitution of the state of Idaho, issued in pamphlet form, other than the regular edition of the session laws, may be sold by the officer or officers having the same published, at a price which will cover the cost of publication and distribution. Provided, this act shall not apply to pamphlets and booklets published and issued by the Idaho department of fish and game for the purpose of giving notice and information concerning fish and game regulations and reports. Such pamphlets and booklets issued by said department of fish and game shall be printed and issued at the expense of said department and the cost thereof paid from the fish and game account. Provided further, that said department may publish on a regular basis a magazine, and provide to the public other publications, printed matter and materials as will promote the ethical use and conservation of fish and wildlife resources, or encourage citizen participation in department programs. The Idaho department of fish and game may establish fees for said publications and materials. Said fees shall be remitted to the state treasurer for deposit in the fish and game account.

History:

[(59-1012) 1905, p. 231, sec.sec. 1, 2; am. R.C., sec. 343a; reen. C.L., sec. 343a; C.S., sec. 482; I.C.A., sec. 57-1012; am. 1941, ch. 21, sec. 1, p. 46; am. 1977, ch. 56, sec. 1, p. 107; am. 1983, ch. 59, sec. 1, p. 137.]
Idaho Code § 59-823 — Idaho Code / Title 59 / Chapter 8 / Section 59-823
59-823 RELEASE OF SURETIES.
Status: in_force

59-823. Release of sureties. Any surety on the official bond of a city, district, precinct, county or state officer may be relieved from liabilities thereon afterward accruing by complying with the provisions of the three (3) sections following.

History:

[59-823, added 1971, ch. 136, sec. 78, p. 522.]
Idaho Code § 59-819 — Idaho Code / Title 59 / Chapter 8 / Section 59-819
59-819 SEPARATE JUDGMENT ON BOND.
Status: in_force

59-819. Separate judgment on bond. If separate judgments are recovered on the bonds by such party for the same cause of action, he is entitled to have execution issued on such judgments respectively, but he must only collect, by execution or otherwise, the amount actually adjudged to him on the same causes of action in one (1) of the suits, together with the costs of both suits.

History:

[59-819, added 1971, ch. 136, sec. 74, p. 522.]
Idaho Code § 59-1106A — Idaho Code / Title 59 / Chapter 11 / Section 59-1106A
59-1106A REVOLVING ACCOUNT FOR SOCIAL SECURITY ADMINISTRATION.
Status: in_force

59-1106A. Revolving account for social security administration. There is hereby appropriated out of the general account in the state operating fund, not otherwise appropriated, the sum of fifty thousand dollars ($50,000) to be used as a revolving account in the state treasury by the state controller to handle remittances that must be made to the federal social security administration pending the making of adjustments and the collection of shortages in remittances for local government entities. The state controller shall prescribe and adopt all necessary procedures for implementing the purpose of the revolving account.

History:

[59-1106A, added 1972, ch. 376, sec. 1, p. 1097; am. 1980, ch. 114, sec. 1, p. 252; am. 1994, ch. 180, sec. 135, p. 509.]
Idaho Code § 59-503 — Idaho Code / Title 59 / Chapter 5 / Section 59-503
59-503 TIME OF PAYMENT OF SALARIES.
Status: in_force

59-503. Time of payment of salaries. (1) The salaries of all state and district officers and employees whose salaries are paid monthly from the state treasury, shall be paid on or before the tenth day of the month following the month for which the salary is due, out of any money in the treasury not otherwise appropriated.

(2) From and after June 30, 1973, the state controller may prescribe pay periods different from a monthly pay period, except that any such program shall insure that payment is made on or before the end of the pay period following the end of the pay period for which salaries are due. The programs prescribed by the state controller need not be uniform between or among agencies and departments.

History:

[(59-503) 1890-1891, p. 204, sec. 1; reen. 1899, p. 142, sec. 1; reen. R.C. & C.L., sec. 276; C.S., sec. 407; am. 1921, ch. 23, sec. 2, p. 31; am. 1929, ch. 15, sec. 1, p. 15; I.C.A., sec. 57-503; am. 1963, ch. 133, sec. 1, p. 385; am. 1972, ch. 406, sec. 1, p. 1191; am. 1976, ch. 217, sec. 1, p. 789; am. 1994, ch. 180, sec. 129, p. 505.]
Idaho Code § 59-831 — Idaho Code / Title 59 / Chapter 8 / Section 59-831
59-831 NOTIFICATION OF EXPIRATION OR FAILURE TO FURNISH OFFICIAL BOND — COLLECTION AND DEPOSIT OF UNEARNED PREMIUMS.
Status: in_force

59-831. Notification of expiration or failure to furnish official bond — Collection and deposit of unearned premiums. In addition to the other duties prescribed by law, it shall be the duty of the secretary of state, in the case of official bonds of state officers or employees, and the county recorder in the case of official bonds of county officers or employees, to notify the governor or the board of county commissioners, as the case may be, at the expiration of any official bond or of the failure of any person to furnish the official bond required by law. It shall be the duty of such officers, within their respective jurisdictions, to collect any unearned premiums that may accrue for any reason and cause the same to be deposited in the state or county treasury, as the case may be, to the credit of the fund out of which the same was originally paid.

History:

[59-831, added 1971, ch. 136, sec. 86, p. 522.]
Idaho Code § 59-813 — Idaho Code / Title 59 / Chapter 8 / Section 59-813
59-813 EXTENT OF SURETIES' LIABILITY.
Status: in_force

59-813. Extent of sureties' liability. Every official bond executed by any officer pursuant to law is in force and obligatory upon the principal and sureties therein for any and all breaches of the conditions thereof committed during the time such officer continues to discharge any of the duties of or hold the office, and whether such breaches are committed or suffered by the principal officer, his deputy, or clerk.

History:

[59-813, added 1971, ch. 136, sec. 68, p. 522.]
Idaho Code § 59-818 — Idaho Code / Title 59 / Chapter 8 / Section 59-818
59-818 ACTION ON EITHER BOND.
Status: in_force

59-818. Action on either bond. The officer and his sureties are liable to any party injured by the breach of any condition of any official bond, after the execution of the additional bond, upon either or both bonds, and such party may bring his action upon either bond, or he may bring separate actions on the bonds respectively, and he may allege the same cause of action, and recover judgment therefor in each suit.

History:

[59-818, added 1971, ch. 136, sec. 73, p. 522.]
Idaho Code § 59-1311 — Idaho Code / Title 59 / Chapter 13 / Section 59-1311
59-1311 PUBLIC EMPLOYEE RETIREMENT FUND CREATED — ADMINISTRATION — PAYMENT OF BENEFITS — PERPETUAL APPROPRIATION.
Status: in_force

59-1311. Public employee retirement fund created — Administration — Payment of benefits — Perpetual appropriation. (1) There is hereby established in the state treasury a special fund, the "Public Employee Retirement Fund," which shall be separate and apart from all public moneys or funds of this state and shall be administered under the direction of the board exclusively for the purposes of this chapter. The state treasurer shall maintain within the fund a clearing account, a portfolio investment expense account and an administration account.

(2) All contributions received from employers by the board on their account and on account of members shall be deposited with a funding agent designated by the board. All such funds are hereby perpetually appropriated to the board and shall not be included in the department's administration account budget and shall be invested or used to pay for investment-related expenses.

(3) As needed to pay current obligations, the board shall transfer funds from the funding agent to the state treasurer's office for deposit into the administration account. All funds deposited in the administration account shall be available to the board for the payment of administrative expenses only to the extent so appropriated by the legislature.

(4) As required by the board, the funding agent shall transfer funds to the state treasurer's office for deposit into the portfolio investment expense account for payment of investment expenses. The funds deposited in the portfolio investment expense account shall be used for payment of investments and investment-related and actuarial-related expenses. Such expenses shall include but not be limited to:

(a) Reporting services;

(b) Investment and actuarial advisory services;

(c) Funding agent fees and money management fees; and

(d) Investment and actuarial staff expenses including hiring of investment and actuarial management personnel. Investment and actuarial management personnel are defined as staff positions that are classified at pay grades N through V by the division of human resources.

Investment and actuarial management personnel shall be exempt from the provisions of chapter 53, title 67, Idaho Code, and section 67-3519, Idaho Code, and shall be hired by and serve at the pleasure of the board. All expenses of the portfolio investment expense account shall be reported on a quarterly basis to the legislature and to the division of financial management in the office of the governor.

(5) As required by the board, the funding agent shall transfer funds to the state treasurer's office for deposit into the clearing account. All benefits for members shall be payable directly from the clearing account or by the funding agent as they come due. If the amount of such benefits payable at any time exceeds the amount in the clearing account, the payment of all or part of such benefits may be postponed until the clearing account becomes adequate to meet all such payments, or the board may require a refund from the funding agent sufficient to meet all such payments.

(6) Moneys representing member entitlements that remain unclaimed after reasonable attempts to effect payment shall remain in the retirement fund available for payment to the member or other established rightful payee.

History:

[(59-1311) 1963, ch. 349, Art. 9, sec. 2, p. 988; am. 1980, ch. 51, sec. 2, p. 106; am. 1985, ch. 168, sec. 5, p. 448; am. 1989, ch. 186, sec. 1, p. 461; am. and redesig. 1990, ch. 231, sec. 9, p. 622; am. 1992, ch. 220, sec. 3, p. 662; am. 1996, ch. 79, sec. 3, p. 257; am. 2020, ch. 137, sec. 1, p. 424.]
Idaho Code § 59-1343 — Idaho Code / Title 59 / Chapter 13 / Section 59-1343
59-1343 CONVERSION AND COMMUTATION OF CERTAIN PAYMENTS.
Status: in_force

59-1343. Conversion and commutation of certain payments. Unless the retirement board establishes a different level by rule, benefit payments of less than twenty dollars ($20.00) per month shall be commuted into an actuarially equivalent single sum.

History:

[(59-1343) 1974, ch. 57, sec. 7, p. 1118; am. 1981, ch. 10, sec. 5, p. 18; am. and redesig. 1990, ch. 231, sec. 31, p. 634; am. 1993, ch. 350, sec. 5, p. 1302; am. 2001, ch. 138, sec. 2, p. 499.]