Idaho Code § 15-5-301 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-301
15-5-301 BASIS FOR APPOINTMENT OF GUARDIAN FOR ADULT.
Status: in_force

PART 3

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

15-5-301. Testamentary appointment of guardian for incapacitated person or developmentally disabled person. [Effective Until January 1, 2027] (a) The parent of an incapacitated person or developmentally disabled person may by will appoint a guardian of the incapacitated person or developmentally disabled person. A testamentary appointment by a parent becomes effective when, after having given seven (7) days' prior written notice of his intention to do so to the incapacitated person or developmentally disabled person and to the person having his care or to his nearest adult relative, the guardian files acceptance of appointment in the court in which the will is informally or formally probated, if prior thereto, both parents are dead or the surviving parent is adjudged incapacitated. If both parents are dead, an effective appointment by the parent who died later has priority unless it is terminated by the denial of probate in formal proceedings.

(b) The spouse of a married incapacitated person or developmentally disabled person may by will appoint a guardian of the incapacitated person or developmentally disabled person. The appointment becomes effective when, after having given seven (7) days' prior written notice of his intention to do so to the incapacitated person or developmentally disabled person and to the person having his care or to his nearest adult relative, the guardian files acceptance of appointment in the court in which the will is informally or formally probated. An effective appointment by a spouse has priority over an appointment by a parent unless it is terminated by the denial of probate in formal proceedings.

(c) This state shall recognize a testamentary appointment effected by filing acceptance under a will probated at the testator's domicile in another state.

(d) On the filing with the court in which the will was probated of written objection to the appointment by the person for whom a testamentary appointment of guardian has been made, the appointment is terminated. An objection does not prevent appointment by the court in a proper proceeding of the testamentary nominee or any other suitable person upon an adjudication of incapacity in proceedings under the succeeding sections of this part.

(e) If the appointment by will is for a developmentally disabled person and there is an existing guardianship proceeding under chapter 4, title 66, Idaho Code, in which the decedent was the sole guardian, the guardian appointed by will must also give seven (7) days' written notice of his intention to file an acceptance of appointment to any then serving guardian ad litem for the developmentally disabled person in such proceeding and to the department of health and welfare for the region in which the proceeding was brought.

(f) If the appointment by will is for an incapacitated person for whom there is an existing guardianship proceeding in which the decedent was the sole guardian, the guardian appointed by will must also give seven (7) days' written notice of his intention to file an acceptance of appointment to any then serving guardian ad litem for the incapacitated person in such proceeding.

15-5-301. BASIS FOR APPOINTMENT OF GUARDIAN FOR ADULT. [effective January 1, 2027] (1) Upon petition and after notice and hearing, the court may:

(a) Appoint a guardian for an adult if the court finds by clear and convincing evidence that:

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

(ii) The respondent's identified needs cannot be met by a protective arrangement instead of guardianship or other less restrictive alternative; or

(b) With appropriate findings, treat the petition as one for a conservatorship under part 4 of this chapter or a protective arrangement under part 5 of this chapter, issue any appropriate order, or dismiss the proceeding.

(2) The court shall grant a guardian appointed under subsection (1) of this section only those powers necessitated by the demonstrated needs and limitations of the respondent and issue orders that will encourage development of the respondent's maximum self-determination and independence. The court may not establish a full guardianship if a limited guardianship, protective arrangement instead of guardianship, or other less restrictive alternatives would meet the needs of the respondent.

History:

[15-5-301, added 1971, ch. 111, sec. 1, p. 233; am. 2009, ch. 86, sec. 1, p. 236; repealed and added 2026, ch. 79, sec. 5, p. 348.]
Idaho Code § 15-3-402 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-402
15-3-402 FORMAL TESTACY OR APPOINTMENT PROCEEDINGS — PETITION — CONTENTS.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-402. Formal testacy or appointment proceedings — Petition — Contents. (a) Petitions for formal probate of a will, or for adjudication of intestacy with or without request for appointment of a personal representative, must be directed to the court, request a judicial order after notice and hearing and contain further statements as indicated in this section. A petition for formal probate of a will:

(1) requests an order as to the testacy of the decedent in relation to a particular instrument which may or may not have been informally probated and determining the heirs;

(2) contains the statements required for informal applications as stated in subsection (a)(1) through (5) of section 15-3-301 of this code, the statements required by subsection (b)(1) and (2) of section 15-3-301 of this code; and

(3) states whether the original of the last will of the decedent is in the possession of the court or accompanies the petition.

(b) If the original will is neither in the possession of the court nor accompanies the petition and no authenticated copy of a will probated in another jurisdiction accompanies the petition, the petition also must state the contents of the will, and indicate that it is lost, destroyed, or otherwise unavailable.

(c) A petition for adjudication of intestacy and appointment of an administrator in intestacy must request a judicial finding and order that the decedent left no will and determining the heirs, contain the statements required by subsection (a) and (d) of section 15-3-301 of this code and indicate whether supervised administration is sought. A petition may request an order determining intestacy and heirs without requesting the appointment of an administrator, in which case, the statements required by subsection (d)(2) of section 15-3-301 of this code may be omitted.

History:

[I.C., sec. 15-3-402, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-307 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-307
15-6-307 OWNERSHIP ON DEATH OF OWNER.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-307. Ownership on death of owner. On death of a sole owner or the last to die of all multiple owners, ownership of securities registered in beneficiary form passes to the beneficiary or beneficiaries who survive all owners. On proof of death of all owners and compliance with any applicable requirements of the registering entity, a security registered in beneficiary form may be reregistered in the name of the beneficiary or beneficiaries who survived the death of all owners. Until division of the security after the death of all owners, multiple beneficiaries surviving the death of all owners hold their interests as tenants in common. If no beneficiary survives the death of all owners, the security belongs to the estate of the deceased sole owner or the estate of the last to die of all multiple owners.

History:

[15-6-307, added 1996, ch. 303, sec. 1, p. 998.]
Idaho Code § 15-3-1309 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1309
15-3-1309 COLLECTION OF ESTATE TAX BY FIDUCIARY.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1309. Collection of estate tax by fiduciary. (a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person.

(b) Except as otherwise provided in section 15-3-1306, Idaho Code, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:

(1) Any person having an interest in the apportionable estate which is not exonerated from the tax;

(2) Any other person having an interest in the apportionable estate;

(3) Any person having an interest in the gross estate.

(c) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.

(d) The total tax collected from a person pursuant to this part may not exceed the value of the person's interest.

History:

[15-3-1309, added 2004, ch. 54, sec. 2, p. 252.]
Idaho Code § 15-8-210 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-210
15-8-210 TRIAL BY JURY.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-210. Trial by jury. If a party is entitled to a trial by jury and a jury is demanded, and the issues are not sufficiently made up by the written pleadings on file, the court, on due notice, shall settle and frame the issues to be tried. Any jury for any proceeding under this part 2 shall consist of six (6) jurors. If a jury is not demanded, the court shall try the issues, and sign and file its findings and decision in writing, as provided for in civil actions.

History:

[15-8-210, added 2005, ch. 122, sec. 1, p. 403.]
Idaho Code § 15-3-901 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-901
15-3-901 SUCCESSORS' RIGHTS IF NO ADMINISTRATION.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-901. Successors' rights if no administration. In the absence of administration, the heirs and devisees are entitled to the estate in accordance with the terms of a probated will or the laws of intestate succession. Devisees may establish title by the probated will to devised property. Persons entitled to property by homestead allowance, exemption or intestacy may establish title thereto by proof of the decedent's ownership, his death, and their relationship to the decedent. Successors take subject to all charges incident to administration, including the claims of creditors and allowances of surviving spouse and dependent children, and subject to the rights of others resulting from abatement, retainer, advancement, and ademption.

History:

[I.C., sec. 15-3-901, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-106 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-106
15-6-106 ACCOUNTS AND TRANSFERS NONTESTAMENTARY.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-106. Accounts and transfers nontestamentary. Any transfers resulting from the application of section 15-6-104 of this chapter are effective by reason of the account contracts involved and this statute and are not to be considered as testamentary or subject to chapters 1 through 4 of this code.

History:

[I.C., sec. 15-6-106, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-801 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-801
15-3-801 NOTICE TO CREDITORS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-801. Notice to creditors. (a) Unless notice has already been given under this section, a personal representative upon his appointment may publish a notice to creditors once a week for three (3) successive weeks in a newspaper of general circulation in the county announcing his appointment and address and notifying creditors of the estate to present their claims within four (4) months after the date of the first publication of the notice or be forever barred.

(b) A personal representative may give written notice by mail or other delivery to any creditor, notifying the creditor to present his claim within four (4) months after the published notice if given as provided in subsection (a) of this section or within sixty (60) days after the mailing or delivery of the notice, whichever is later, or be forever barred. Written notice must be the notice described in subsection (a) of this section or a similar notice.

(c) The personal representative is not liable to any creditor or to any successor of the decedent for giving or failing to give notice under this section.

(d) If medical assistance was paid on behalf of the decedent when the decedent was fifty-five (55) years of age or older, the personal representative shall provide written notice as required by section 56-218(5), Idaho Code.

History:

[15-3-801, added 1971, ch. 111, sec. 1, p. 233; am. 1991, ch. 87, sec. 1, p. 192; am. 1998, ch. 9, sec. 2, p. 108.]
Idaho Code § 15-12-208 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-208
15-12-208 BANKS AND OTHER FINANCIAL INSTITUTIONS.
Status: in_force

PART 2.

AUTHORITY

15-12-208. Banks and other financial institutions. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to banks and other financial institutions authorizes the agent to:

(1) Continue, modify and terminate an account or other banking arrangement made by or on behalf of the principal;

(2) Establish, modify and terminate an account or other banking arrangement with a bank, trust company, savings and loan association, credit union, thrift company, brokerage firm or other financial institution selected by the agent;

(3) Contract for services available from a financial institution, including renting a safe deposit box or space in a vault;

(4) Withdraw, by check, order, electronic funds transfer or otherwise, money or property of the principal deposited with or left in the custody of a financial institution;

(5) Receive statements of account, vouchers, notices and similar documents from a financial institution and act with respect to them;

(6) Enter a safe deposit box or vault and withdraw or add to the contents;

(7) Borrow money and pledge as security personal property of the principal necessary in order to borrow money or pay, renew or extend the time of payment of a debt of the principal;

(8) Make, assign, draw, endorse, discount, guarantee and negotiate promissory notes, checks, drafts and other negotiable or nonnegotiable paper of the principal or payable to the principal or the principal's order, transfer money, receive the cash or other proceeds of those transactions and accept a draft drawn by a person upon the principal and pay it when due;

(9) Receive for the principal and act upon a sight draft, warehouse receipt or other document of title whether tangible or electronic, or other negotiable or nonnegotiable instrument;

(10) Apply for, receive and use letters of credit, credit and debit cards, electronic transaction authorizations and traveler's checks from a financial institution and give an indemnity or other agreement in connection with letters of credit; and

(11) Consent to an extension of the time of payment with respect to commercial paper or a financial transaction with a financial institution.

History:

[15-12-208, added 2008, ch. 186, sec. 2, p. 572.]
Idaho Code § 15-1-301 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-301
15-1-301 TERRITORIAL APPLICATION.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-301. Territorial application. Except as otherwise provided in this code, this code applies to (1) the affairs and estates of decedents, missing persons, and persons to be protected, domiciled in this state, (2) the property of nonresidents located in this state or property coming into the control of a fiduciary who is subject to the laws of this state, (3) incapacitated persons and minors in this state, (4) survivorship and related accounts in this state, and (5) trusts subject to administration in this state.

History:

[I.C., sec. 15-1-301, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-604 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-604
15-2-604 CONSTRUCTION THAT WILL PASSES ALL PROPERTY — AFTER-ACQUIRED PROPERTY.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-604. Construction that will passes all property — After-acquired property. A will is construed to pass all property which the testator owns at his death including property acquired after the execution of the will.

History:

[I.C., sec. 15-2-604, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-212 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-212
15-12-212 CLAIMS AND LITIGATION.
Status: in_force

PART 2.

AUTHORITY

15-12-212. Claims and litigation. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to claims and litigation authorizes the agent to perform any lawful act on behalf of the principal in connection with claims and litigation, including:

(1) Assert and maintain before a court or administrative agency a claim, claim for relief, cause of action, counterclaim, offset, recoupment or defense, including an action to recover property or other thing of value, recover damages sustained by the principal, eliminate or modify tax liability, or seek an injunction, specific performance or other relief;

(2) Bring an action to determine adverse claims, intervene in litigation and seek to act as amicus curiae;

(3) Seek an attachment, garnishment, order of arrest or other preliminary, provisional or intermediate relief and use an available procedure to effect or satisfy a judgment, order or decree;

(4) Perform any lawful act, including make or accept a tender, offer of judgment, or admission of facts, submit a controversy on an agreed statement of facts, consent to examination before trial and bind the principal in litigation;

(5) Submit to alternative dispute resolution, settle and propose or accept a compromise;

(6) Waive the issuance and service of process upon the principal, accept service of process, appear for the principal, designate persons upon which process directed to the principal may be served, execute and file or deliver stipulations on the principal's behalf, verify pleadings, seek appellate review, procure and give surety and indemnity bonds, contract and pay for the preparation and printing of records and briefs, receive, execute and file or deliver a consent, waiver, release, confession of judgment, satisfaction of judgment, notice, agreement or other instrument in connection with the prosecution, settlement or defense of a claim or litigation;

(7) Act for the principal with respect to bankruptcy or insolvency, whether voluntary or involuntary, concerning the principal or some other person, or with respect to a reorganization, receivership, or application for the appointment of a receiver or trustee which affects an interest of the principal in property or other thing of value;

(8) Pay a judgment, award or order against the principal or a settlement made in connection with litigation or alternative dispute resolution; and

(9) Receive money or another thing of value paid in settlement of or as proceeds of a claim or litigation.

History:

[15-12-212, added 2008, ch. 186, sec. 2, p. 575.]
Idaho Code § 15-3-408 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-408
15-3-408 FORMAL TESTACY PROCEEDINGS — WILL CONSTRUCTION — EFFECT OF FINAL ORDER IN ANOTHER JURISDICTION.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-408. Formal testacy proceedings — Will construction — Effect of final order in another jurisdiction. A final order of a court of another state determining testacy, the validity or construction of a will, made in a proceeding involving notice to and an opportunity for contest by all interested persons must be accepted as determinative by the courts of this state if it includes, or is based upon, a finding that the decedent was domiciled at his death in the state where the order was made.

History:

[I.C., sec. 15-3-408, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-403 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-403
15-6-403 COMMUNITY PROPERTY WITH RIGHT OF SURVIVORSHIP IN PERSONAL PROPERTY.
Status: in_force

PART 4.

COMMUNITY PROPERTY RIGHT OF SURVIVORSHIP

15-6-403. COMMUNITY PROPERTY WITH RIGHT OF SURVIVORSHIP IN PERSONAL PROPERTY. Any estate in personal property held by a husband and wife as community property with right of survivorship shall, upon the death of one (1) spouse, transfer and belong solely to the surviving spouse as a nontestamentary disposition at death. The first deceased spouse does not have a right of disposition at death of any interest in community property with right of survivorship. An estate in community property with right of survivorship is created by a written grant, transfer or devise to a husband and wife when expressly declared in the written grant, transfer or devise to be an estate in community property with right of survivorship. An estate in community property with right of survivorship may also be created by written grant or transfer from a husband and wife, when holding title as community property or otherwise, to themselves or from either husband or wife to both husband and wife when expressly declared in the written grant, transfer or devise to be an estate in community property with right of survivorship. The grant, transfer or devise is effective upon delivery, while both husband and wife are alive, to the entity at which the personal property is held. A written grant, transfer or devise includes the making of the appropriate choice on a form from the entity at which the personal property is held.

History:

[15-6-403, added 2015, ch. 247, sec. 1, p. 1043.]
Idaho Code § 15-6-112 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-112
15-6-112 FINANCIAL INSTITUTION PROTECTION — DISCHARGE.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-112. Financial institution protection — Discharge. Payment made pursuant to sections 15-6-108, 15-6-109, 15-6-110 or 15-6-111 of this Part discharges the financial institution from all claims for amounts so paid whether or not the payment is consistent with the beneficial ownership of the account as between parties, P.O.D. payees, or beneficiaries, or their successors. The protection here given does not extend to payments made after a financial institution has received written notice from any party able to request present payment to the effect that withdrawals in accordance with the terms of the account should not be permitted. Unless the notice is withdrawn by the person giving it, the successor of any deceased party must concur in any demand for withdrawal if the financial institution is to be protected under this section. No other notice or any other information shown to have been available to a financial institution shall affect its right to the protection provided here. The protection here provided shall have no bearing on the rights of parties in disputes between themselves or their successors concerning the beneficial ownership of funds in, or withdrawn from, multiple-party accounts.

History:

[I.C., sec. 15-6-112, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1006 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1006
15-3-1006 LIMITATIONS ON ACTIONS AND PROCEEDINGS AGAINST DISTRIBUTEES.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1006. Limitations on actions and proceedings against distributees. Unless previously adjudicated in a formal testacy proceeding or in a proceeding settling the accounts of a personal representative or otherwise barred, the claim of any claimant to recover from a distributee who is liable to pay the claim, and the right of any heir or devisee, or of a successor personal representative acting in their behalf, to recover property improperly distributed or the value thereof from any distributee is forever barred at the later of (i) three (3) years after the decedent's death; or (ii) one (1) year after the time of distribution thereof, except if the claim is by a creditor of the decedent, it is forever barred three (3) years after the decedent's death. This section does not bar an action to recover property or value received as the result of fraud, or an action commenced by the state tax commission to collect state taxes.

History:

[15-3-1006, added 1971, ch. 111, sec. 1, p. 233; am. 1991, ch. 87, sec. 7, p. 195; am. 1997, ch. 113, sec. 3, p. 280; am. 2014, ch. 134, sec. 2, p. 370.]
Idaho Code § 15-1-310 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-310
15-1-310 OATH OR AFFIRMATION ON FILED DOCUMENTS.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-310. Oath or affirmation on filed documents. Except as otherwise specifically provided in this code or by rule, every document filed with the court under this code including applications, petitions, and demands for notice, shall be deemed to include an oath, affirmation, or statement to the effect that its representations are true as far as the person executing or filing it knows or is informed, and penalties for perjury may follow deliberate falsification therein.

History:

[I.C., sec. 15-1-310, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-103 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-103
15-7-103 EFFECT OF REGISTRATION.
Status: in_force

PART 1.

TRUST REGISTRATION

15-7-103. Effect of registration. (a) By registering a trust, or accepting the trusteeship of a registered trust, the trustee submits personally to the jurisdiction of the court in any proceeding under 15-7-201 of this code relating to the trust that may be initiated by any interested person while the trust remains registered. Notice of any proceeding shall be delivered to the trustee, or mailed to him by ordinary first class mail at his address as listed in the registration or as thereafter reported to the court and to his address as then known to the petitioner.

(b) To the extent of their interests in the trust, all beneficiaries of a trust properly registered in this state are subject to the jurisdiction of the court of registration for the purposes of proceedings under section 15-7-201 of this code, provided notice is given pursuant to section 15-1-401 of this code.

History:

[I.C., sec. 15-7-103, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-413 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-413
15-3-413 FORMAL TESTACY PROCEEDINGS — VACATION OF ORDER FOR OTHER CAUSE.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-413. Formal testacy proceedings — Vacation of order for other cause. For good cause shown, an order in a formal testacy proceeding may be modified or vacated within the time allowed for appeal.

History:

[I.C., sec. 15-3-413, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-4-204 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-204
15-4-204 PROOF OF AUTHORITY — BOND.
Status: in_force

PART 2.

POWERS OF FOREIGN PERSONAL REPRESENTATIVES

15-4-204. Proof of authority — Bond. If no local administration or application or petition therefor is pending in this state, a domiciliary foreign personal representative may file with a court in this state in a county in which property belonging to the decedent is located, authenticated copies of his appointment and of any official bond he has given.

History:

[I.C., sec. 15-4-204, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-127 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-127
15-5-127 GRIEVANCE AGAINST GUARDIAN OR CONSERVATOR.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-127. GRIEVANCE AGAINST GUARDIAN OR CONSERVATOR. [effective january 1, 2027] (1) An individual who is subject to guardianship or conservatorship, or a person interested in the welfare of an individual subject to guardianship or conservatorship, that reasonably believes the guardian or conservator is breaching the guardian's or conservator's fiduciary duty or otherwise acting in a manner inconsistent with this chapter may file a grievance in a record with the court.

(2) Subject to subsection (3) of this section, after receiving a grievance under subsection (1) of this section, the court:

(a) Shall review the grievance and, if necessary to determine the appropriate response, court records related to the guardianship or conservatorship;

(b) Shall schedule a hearing if the individual subject to guardianship or conservatorship is an adult and the grievance supports a reasonable belief that:

(i) Removal of the guardian and appointment of a successor may be appropriate under section 15-5-318, Idaho Code;

(ii) Termination or modification of the guardianship may be appropriate under section 15-5-319, Idaho Code;

(iii) Removal of the conservator and appointment of a successor may be appropriate under section 15-5-430, Idaho Code; or

(iv) Termination or modification of the conservatorship may be appropriate under section 15-5-431, Idaho Code; and

(c) May take any action supported by the evidence, including:

(i) Ordering the guardian or conservator to provide the court a report, accounting, inventory, updated plan, or other information;

(ii) Appointing a guardian ad litem;

(iii) Appointing an attorney for the individual subject to guardianship or conservatorship; or

(iv) Holding a hearing.

(3) The court may decline to act under subsection (2) of this section if a similar grievance was filed within the six (6) months preceding the filing of the current grievance and the court followed the procedures of subsection (2) in considering the earlier grievance.

History:

[15-5-127, added 2026, ch. 79, sec. 3, p. 339.]
Idaho Code § 15-8-304 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-304
15-8-304 JUDICIAL APPROVAL OF AGREEMENT.
Status: in_force

PART 3.

NONJUDICIAL RESOLUTION

15-8-304. Judicial approval of agreement. Within thirty (30) days of execution of the agreement by all parties, the special representative may notice a hearing for presentation of the written agreement to a court of competent jurisdiction. The special representative shall provide notice of the time and date of the hearing to each party to the agreement whose address is known, unless such notice has been waived. Proof of mailing or delivery of the notice must be filed with the court. At such hearing, the court shall review the agreement on behalf of the parties represented by the special representative. The court shall determine whether or not the interests of the represented parties have been adequately represented and protected, and an order declaring the court's determination shall be entered. If the court determines that such interests have not been adequately represented and protected, the agreement shall be declared of no effect.

History:

[15-8-304, added 2005, ch. 122, sec. 1, p. 404.]
Idaho Code § 15-5-211 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-211
15-5-211 REMOVAL OF GUARDIAN FOR MINOR — TERMINATION OF GUARDIANSHIP — APPOINTMENT OF SUCCESSOR.
Status: in_force

PART 2

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

15-5-211. Proceedings subsequent to appointment — Venue. [effective until January 1, 2027] (a) The court where the ward resides has concurrent jurisdiction with the court which appointed the guardian, or in which acceptance of a testamentary appointment was filed, over resignation, removal, accounting and other proceedings relating to the guardianship.

(b) If the court located where the ward resides is not the court in which acceptance of appointment is filed, the court in which proceedings subsequent to appointment are commenced shall in all appropriate cases notify the other court, if in this state, and after consultation with that court determine whether to retain jurisdiction or transfer the proceedings to the other court, whichever is in the best interest of the ward. A copy of any order accepting a resignation or removing a guardian shall be sent to the court in which acceptance of appointment is filed. If the court in which acceptance of appointment is filed is in another state, the court in this state shall proceed in accordance with chapters 9, 10 and/or 11, title 15, Idaho Code, as appropriate.

15-5-211. REMOVAL OF GUARDIAN FOR MINOR — TERMINATION OF GUARDIANSHIP — APPOINTMENT OF SUCCESSOR. [effective January 1, 2027] (1) Guardianship under this chapter for a minor terminates:

(a) Upon the minor's death, adoption, emancipation, or attainment of majority; or

(b) When the court finds that the standard in section 15-5-201, Idaho Code, for appointment of a guardian is not satisfied, unless the court finds that:

(i) Termination of the guardianship would be harmful to the minor; and

(ii) The minor's interest in the continuation of the guardianship outweighs the interest of any parent of the minor in restoration of the parent's right to make decisions for the minor.

(2) A minor subject to guardianship or a person interested in the welfare of the minor may petition the court to terminate the guardianship, modify the guardianship, remove the guardian, and appoint a successor guardian.

(3) A petitioner under subsection (2) of this section shall give notice of the hearing on the petition to the minor, if the minor is twelve (12) years of age or older and is not the petitioner, to the guardian, to each parent of the minor, and to any other person as the court determines.

(4) Not later than thirty (30) days after appointment of a successor guardian for a minor, the successor guardian shall give notice of the appointment to the minor subject to guardianship, if the minor is twelve (12) years of age or older, each parent of the minor, and any other person as the court determines.

(5) When terminating a guardianship for a minor under this section, the court may issue an order providing for transitional arrangements that will assist the minor with a transition of custody and is in the best interest of the minor.

(6) A guardian for a minor that is removed shall cooperate with a successor guardian to facilitate transition of the guardian's responsibilities and protect the best interest of the minor.

History:

[15-5-211, added 1971, ch. 111, sec. 1, p. 233; am. 2006, ch. 182, sec. 1, p. 565; repealed and added 2026, ch. 79, sec. 4, p. 347.]
Idaho Code § 15-3-805 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-805
15-3-805 CLASSIFICATION OF CLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-805. Classification of claims. (a) If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order:

(1) costs and expenses of administration;

(2) reasonable funeral expenses;

(3) debts and taxes with preference under federal law;

(4) reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him;

(5) debts and taxes with preference under other laws of this state;

(6) all other claims.

(b) No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.

History:

[I.C., sec. 15-3-805, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 13, p. 319.]
Idaho Code § 15-2-110 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-110
15-2-110 ADVANCEMENTS.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-110. Advancements. If a person dies intestate as to all his estate, property which he gave in his lifetime to an heir is treated as an advancement against the latter's share of the estate only if declared in a contemporaneous writing by the decedent or acknowledged in writing by the heir to be an advancement. For this purpose the property advanced is valued as of the time the heir came into possession or enjoyment of the property or as of the time of death of the decedent, whichever first occurs. If the recipient of the property fails to survive the decedent, the property is not taken into account in computing the intestate share to be received by the recipient's issue, unless the declaration or acknowledgment provides otherwise. If an advancement exceeds the share of the heir, no refund is required.

History:

[I.C., sec. 15-2-110, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-305 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-305
15-5-305 APPOINTMENT AND ROLE OF ATTORNEY FOR ADULT.
Status: in_force

PART 3

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

15-5-305. Acceptance of appointment — Consent to jurisdiction. [effective until January 1, 2027] By accepting appointment, a guardian submits personally to the jurisdiction of the court in any proceeding relating to the guardianship that may be instituted by any interested person. Notice of any proceeding shall be delivered to the guardian or mailed to him by ordinary mail at his address as listed in the court records and to his address as then known to the petitioner.

15-5-305. APPOINTMENT AND ROLE OF ATTORNEY FOR ADULT. [effective January 1, 2027] (1) Unless the respondent in a proceeding for appointment of a guardian for an adult is represented by an attorney, the court shall appoint an attorney to represent the respondent, regardless of the respondent's ability to pay.

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

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

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

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

History:

[15-5-305, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 5, p. 351.]
Idaho Code § 15-3-907A — Idaho Code / Title 15 / Chapter 3 / Section 15-3-907A
15-3-907A DECEASED BENEFICIARY AS HEIR.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-907A. Deceased beneficiary as heir. (a) If the decedent has left a surviving child or children or issue of children among the persons who are by law entitled to succeed to his estate, and any of them, before the close of administration, has died before reaching the age of eighteen (18) and not having married, no administration of such deceased issue's estate is necessary, but all the estate which such deceased issue is entitled to receive by inheritance must, without administration, be distributed to the heirs at law of the deceased issue.

(b) If any other heir, legatee, or devisee shall die after the decedent's death and before distribution, property to which he might be entitled shall be distributed to the representative of his estate or directly to his heirs, legatees or devisees or the persons entitled thereto.

History:

[I.C., sec. 15-3-907A, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-202 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-202
15-5-202 PETITION FOR APPOINTMENT OF GUARDIAN FOR MINOR.
Status: in_force

PART 2

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

15-5-202. Testamentary appointment of guardian of minor. [effective until January 1, 2027] A parent of a minor may appoint a guardian of an unmarried minor by will, subject to the right of the minor under section 15-5-203, Idaho Code. The termination of parental rights of a parent as to the minor shall also terminate the right of that parent to appoint a guardian for the minor. A testamentary appointment becomes effective upon the filing of the guardian's acceptance in the court in which the will is probated, if, at the decedent's death, no parent of the minor was alive who had a right to appoint a guardian for the minor. This state recognizes a testamentary appointment effected by the guardian's acceptance under a will probated in another state which is the testator's domicile. Written notice of acceptance of the appointment must be given by the guardian to the minor and to the person having his custody, or if none, his care, or if none, to his nearest adult relation immediately upon acceptance of appointment. The parent may appoint by will one (1) or more alternate guardians, in order of priority. If a guardian appointed by will fails to accept guardianship within thirty (30) days after the will is probated, or files a notice of declination to accept appointment prior to the running of the thirty (30) day period, or is deceased, or ceases to act after acceptance, then the alternate guardian next in priority becomes the appointed guardian and may file a written notice of acceptance in the court in which the will is probated.

15-5-202. PETITION FOR APPOINTMENT OF GUARDIAN FOR MINOR. [EFFECTIVE JANUARY 1, 2027] (1) A person interested in the welfare of a minor, including the minor, may petition for appointment of a guardian for the minor.

(2) A petition under subsection (1) of this section shall state the petitioner's name, principal residence, current street address, email address, phone number, relationship to the minor, interest in the appointment, and, if known, the name, address, email address, and phone number of any attorney representing the petitioner, and, to the extent known, the following:

(a) The minor's name, age, principal residence, current street address, if different, and, if different, address of the dwelling in which it is proposed the minor will reside if the appointment is made;

(b) The name, current street address, email address, and phone number, if known, of the minor's parents;

(c) The name, address, email address, and phone number, if known, of each person that had primary care or custody of the minor for at least sixty (60) days during the two (2) years immediately before the filing of the petition or for at least seven hundred thirty (730) days during the five (5) years immediately before the filing of the petition;

(d) The name, address, email address, and phone number of any attorney for the minor and any attorney for each parent of the minor;

(e) The reason guardianship is sought and would be in the best interest of the minor;

(f) The name, address, email address, and phone number, if known, of any proposed guardian and the reason the proposed guardian should be selected;

(g) If the minor has property other than personal effects, a general statement of the minor's property with an estimate of its value;

(h) Whether the minor needs an interpreter, translator, or other form of support to communicate effectively with the court or understand court proceedings;

(i) Whether any parent of the minor needs an interpreter, translator, or other form of support to communicate effectively with the court or understand court proceedings; and

(j) Whether any other proceeding concerning the care or custody of the minor is pending in any court in this state or another jurisdiction.

History:

[15-5-202, added 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 17, p. 510; am. 2002, ch. 233, sec. 2, p. 670; am. 2006, ch. 183, sec. 1, p. 582; am. 2014, ch. 287, sec. 1, p. 728; repealed and added 2026, ch. 79, sec. 4, p. 342.]
Idaho Code § 15-5-112 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-112
15-5-112 EFFECT OF DEATH, REMOVAL, OR RESIGNATION OF GUARDIAN OR CONSERVATOR.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-112. EFFECT OF DEATH, REMOVAL, OR RESIGNATION OF GUARDIAN OR CONSERVATOR. [effective january 1, 2027] (1) Appointment of a guardian or conservator terminates on the death or removal of the guardian or conservator or when the court under subsection (2) of this section approves a resignation of the guardian or conservator.

(2) A guardian or conservator shall petition the court in order to resign. The petition may include a request that the court appoint a successor. Resignation of a guardian or conservator is effective on the date the resignation is approved by the court.

(3) Death, removal, or resignation of a guardian or conservator does not affect liability for a previous act or the obligation to account for:

(a) An action taken on behalf of the individual subject to guardianship or conservatorship; or

(b) The individual subject to guardianship's or conservatorship's funds or other property.

History:

[15-5-112, added 2026, ch. 79, sec. 3, p. 333.]
Idaho Code § 15-3-401 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-401
15-3-401 FORMAL TESTACY PROCEEDINGS — NATURE — WHEN COMMENCED.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-401. Formal testacy proceedings — Nature — When commenced. A formal testacy proceeding is litigation to determine whether a decedent left a valid will. A formal testacy proceeding may be commenced by an interested person filing a petition as described in subsection (a) of section 15-3-402 of this Part in which he requests that the court, after notice and hearing, enter an order probating a will, or a petition to set aside an informal probate of a will or to prevent informal probate of a will which is the subject of a pending application, or to set aside a determination that the entire estate is community and there is a surviving spouse, or a petition in accordance with subsection (c) of section 15-3-402 of this Part for an order that the decedent died intestate.

A petition may seek formal probate of a will without regard to whether the same or a conflicting will has been informally probated. A formal testacy proceeding may, but need not, involve a request for appointment of a personal representative.

During the pendency of a formal testacy proceeding, the registrar shall not act upon any application for informal probate of any will of the decedent or any application for informal appointment of a personal representative of the decedent.

Unless a petition in a formal testacy proceeding also requests confirmation of the previous informal appointment, a previously appointed personal representative, after receipt of notice of the commencement of a formal probate proceeding, must refrain from exercising his power to make any further distribution of the estate during the pendency of the formal proceeding. A petitioner who seeks the appointment of a different personal representative in a formal proceeding also may request an order restraining the acting personal representative from exercising any of the powers of his office and requesting the appointment of a special administrator. In the absence of a request, or if the request is denied, the commencement of a formal proceeding has no effect on the powers and duties of a previously appointed personal representative other than those relating to distribution.

By submitting a petition for formal probate the petitioner subjects himself to jurisdiction of the court in which such instrument is filed. Any action by a person damaged by him, including a creditor of the estate, shall be limited in amount to the assets of the estate less the obligations of the estate paid by him. Notice of any proceedings sought to be maintained against the petitioner pursuant to his submission to jurisdiction shall be delivered to him or mailed to him by ordinary first class mail at his address as it is known to the petitioner, or is listed on any application or petition in probate proceedings previously instituted in the court where the proceeding is brought.

History:

[I.C., sec. 15-3-401, as added by 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 11, p. 510.]
Idaho Code § 15-3-109 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-109
15-3-109 STATUTES OF LIMITATION ON DECEDENT'S CAUSE OF ACTION.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-109. Statutes of limitation on decedent's cause of action. No statute of limitation running on a cause of action belonging to a decedent which had not been barred as of the date of his death, shall apply to bar a cause of action surviving the decedent's death sooner than four (4) months after death. A cause of action which, but for this section, would have been barred less than four (4) months after death, is barred after four (4) months unless tolled.

History:

[I.C., sec. 15-3-109, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-601 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-601
15-3-601 QUALIFICATION.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-601. Qualification. Prior to receiving letters, a personal representative shall qualify by filing with the appointing court any required bond and a statement of acceptance of the duties of the office. In his statement of acceptance, the personal representative shall subscribe an oath to the effect that he will perform the duties of his office according to the law.

History:

[I.C., sec. 15-3-601, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-8-102 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-102
15-8-102 GENERAL POWERS OF COURTS — INTENT — PLENARY POWER OF THE COURT.
Status: in_force

PART 1.

PURPOSE, POWERS OF COURTS AND DEFINITIONS

15-8-102. General powers of courts — Intent — Plenary power of the court. (1) It is the intent of the legislature that the courts shall have full and ample power and authority under this chapter to administer and settle:

(a) All matters concerning the estates and assets of incapacitated, missing, and deceased persons, including matters involving nonprobate assets and powers of attorney, in accordance with this chapter; and

(b) All trusts and trust matters.

(2) If this title 15, Idaho Code, should in any case or under any circumstances be inapplicable, insufficient or doubtful with reference to the administration and settlement of matters listed in subsection (1) of this section, the court nevertheless has full power and authority to proceed with such administration and settlement in any manner and way that to the court seems right and proper, all to the end that the matters be expeditiously administered and settled by the court.

History:

[15-8-102, added 2005, ch. 122, sec. 1, p. 398.]
Idaho Code § 15-7-102 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-102
15-7-102 REGISTRATION PROCEDURES.
Status: in_force

PART 1.

TRUST REGISTRATION

15-7-102. Registration procedures. Registration shall be accomplished by filing a statement indicating the name and address of the trustee in which it acknowledges the trusteeship. The statement shall indicate whether the trust has been registered elsewhere. The statement shall identify the trust: (1) in the case of a testamentary trust, by the name of the testator and the date and place of domiciliary probate; (2) in the case of a written inter vivos trust, by the name of each settlor and the original trustee and the date of the trust instrument; or (3) in the case of an oral trust, by information identifying the settlor or other source of funds and describing the time and manner of the trust's creation and the terms of the trust, including the subject matter, beneficiaries and time of performance. If a trust has been registered elsewhere, registration in this state is ineffective until the earlier registration is released by order of the court where prior registration occurred, or an instrument executed by the trustee and all beneficiaries, filed with the registration in this state.

History:

[I.C., sec. 15-7-102, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-913 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-913
15-3-913 DISTRIBUTIONS TO TRUSTEE.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-913. Distributions to trustee. (a) Before distributing to a trustee, the personal representative may require that the trust be registered if the state in which it is to be administered provides for registration and that the trustee inform the beneficiaries as provided in section 15-7-303 of this code.

(b) If the trust instrument does not excuse the trustee from giving bond, the personal representative may petition the appropriate court to require that the trustee post bond if he apprehends that distribution might jeopardize the interests of persons who are not able to protect themselves, and he may withhold distribution until the court has acted.

(c) No inference of negligence on the part of the personal representative shall be drawn from his failure to exercise the authority conferred by subsections (a) and (b) of this section.

History:

[I.C., sec. 15-3-913, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-102 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-102
15-2-102 SHARE OF THE SPOUSE.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-102. Share of the spouse. The intestate share of the surviving spouse is as follows:

(a) As to separate property:

(1) If there is no surviving issue or parent of the decedent, the entire intestate estate;

(2) If there is no surviving issue but the decedent is survived by a parent or parents, one-half (1/2) of the intestate estate;

(3) If there are surviving issue of the deceased spouse, one-half (1/2) of the intestate estate.

(b) As to community property:

(1) The one-half (1/2) of community property which belongs to the decedent passes to the surviving spouse.

History:

[I.C., sec. 15-2-102, as added by 1971, ch. 111, sec. 1, p. 233; am. 2001, ch. 330, sec. 1, p. 1160.]
Idaho Code § 15-12-116 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-116
15-12-116 JUDICIAL RELIEF.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-116. Judicial relief. (1) The following persons may petition a court to construe a power of attorney or review the agent's conduct, and grant appropriate relief:

(a) The principal or the agent;

(b) A guardian, conservator or other fiduciary acting for the principal;

(c) A person authorized to make health care decisions for the principal;

(d) The principal's spouse, parent or descendant;

(e) An individual who would qualify as a presumptive heir of the principal;

(f) A person named as a beneficiary to receive any property, benefit or contractual right on the principal's death or as a beneficiary of a trust created by or for the principal that has a financial interest in the principal's estate;

(g) A governmental agency having regulatory authority to protect the welfare of the principal;

(h) The principal's caregiver or another person that demonstrates sufficient interest in the principal's welfare; and

(i) A person asked to accept the power of attorney.

(2) Upon motion by the principal, the court shall dismiss a petition filed under this section, unless the court finds that the principal lacks capacity to revoke the agent's authority or the power of attorney.

(3) The court may award reasonable attorney's fees and costs to the prevailing party in a proceeding under this section.

History:

[15-12-116, added 2008, ch. 186, sec. 2, p. 565.]
Idaho Code § 15-5-505 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-505
15-5-505 NOTICE AND HEARING.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-505. notice and hearing. [EFFECTIVE January 1, 2027] (1) Upon filing of a petition under section 15-5-501, Idaho Code, the court shall set a date, time, and place for a hearing on the petition.

(2) A copy of a petition under section 15-5-501, Idaho Code, and notice of a hearing on the petition shall be served personally on the respondent. The notice shall inform the respondent of the respondent's rights at the hearing, including the right to an attorney and to attend the hearing. The notice shall include a description of the nature, purpose, and consequences of granting the petition. The court may not grant the petition if notice substantially complying with this subsection is not served on the respondent.

(3) In a proceeding on a petition under section 15-5-501, Idaho Code, the notice required under subsection (2) of this section shall be given to the persons required to be listed in the petition under section 15-5-504(1) through (3), Idaho Code, and any other person interested in the respondent's welfare as the court determines. Failure to give notice under this subsection does not preclude the court from granting the petition.

(4) After the court has ordered a protective arrangement under this part, notice of a hearing on a petition filed under this section, together with a copy of the petition, shall be given to the respondent and any other person as the court determines.

History:

[15-5-505, added 2026, ch. 79, sec. 7, p. 389.]
Idaho Code § 15-5-417 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-417
15-5-417 TERMS AND REQUIREMENTS OF BOND.
Status: in_force

PART 4

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

15-5-417. General duty of conservator. [effective until January 1, 2027] In the exercise of his powers, a conservator is to act as a fiduciary and shall observe the standards of care applicable to trustees as described by section 15-7-302 of this code.

15-5-417. TERMS AND REQUIREMENTS OF BOND. [effective January 1, 2027] (1) The following rules apply to the bond required under section 15-5-416, Idaho Code:

(a) Except as otherwise provided by the bond, the surety and the conservator are jointly and severally liable;

(b) By executing a bond provided by a conservator, the surety submits to the personal jurisdiction of the court that issued letters of office to the conservator in a proceeding relating to the duties of the conservator in which the surety is named as a party. Notice of the proceeding shall be given to the surety at the address shown in the records of the court in which the bond is filed and any other address of the surety then known to the person required to provide the notice;

(c) Upon petition of a successor conservator or person affected by a breach of the obligation of the bond, a proceeding may be brought against the surety for breach of the obligation of the bond; and

(d) A proceeding against the bond may be brought until liability under the bond is exhausted.

(2) A proceeding may not be brought under this section against a surety of a bond on a matter as to which a proceeding against the conservator is barred.

(3) If a bond under section 15-5-416, Idaho Code, is not renewed by the conservator, the surety or sureties immediately shall give notice to the court and the individual subject to conservatorship.

History:

[15-5-417, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 374.]
Idaho Code § 15-3-614 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-614
15-3-614 SPECIAL ADMINISTRATOR — APPOINTMENT.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-614. Special administrator — Appointment. A special administrator may be appointed:

(a) Informally by the registrar on the application of any interested person when necessary to protect the estate of a decedent prior to the appointment of a general personal representative or if a prior appointment has been terminated as provided in section 15-3-609 of this Part;

(b) In a formal proceeding by order of the court on the petition of any interested person and finding, after notice and hearing, that appointment is necessary to preserve the estate or to secure its proper administration including its administration in circumstances where a general personal representative cannot or should not act. If it appears to the court that an emergency exists, appointment may be ordered without notice.

History:

[I.C., sec. 15-3-614, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-203 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-203
15-7-203 TRUST PROCEEDINGS — DISMISSAL OF MATTERS RELATING TO FOREIGN TRUSTS.
Status: in_force

PART 2.

JURISDICTION OF COURT CONCERNING TRUSTS

15-7-203. Trust proceedings — Dismissal of matters relating to foreign trusts. The court will not, over the objection of a party, entertain proceedings under section 15-7-201 of this Part involving a trust registered or having its principal place of administration in another state, unless (1) when all appropriate parties could not be bound by litigation in the courts of the state where the trust is registered or has its principal place of administration or (2) when the interests of justice otherwise would seriously be impaired. The court may condition a stay or dismissal of a proceeding under this section on the consent of any party to jurisdiction of the state in which the trust is registered or has its principal place of business, or the court may grant a continuance or enter any other appropriate order.

History:

[I.C., sec. 15-7-203, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-1-108 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-108
15-1-108 ACTS BY HOLDER OF GENERAL POWER.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-108. Acts by holder of general power. For the purpose of granting consent or approval with regard to the acts or accounts of a personal representative or trustee, including relief from liability or penalty for failure to post bond, to register a trust, or to perform other duties, and for purposes of consenting to modification or termination of a trust or to deviation from its terms, the sole holder or all coholders of a presently exercisable general power of appointment, including one (1) in the form of a power of amendment or revocation, are deemed to act for beneficiaries to the extent their interests (as objects, takers in default, or otherwise) are subject to the power.

History:

[I.C., sec. 15-1-108, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-107 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-107
15-12-107 MEANING AND EFFECT OF POWER OF ATTORNEY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-107. Meaning and effect of power of attorney. The meaning and effect of a power of attorney is determined by the law of the jurisdiction indicated in the power of attorney and, in the absence of an indication of jurisdiction, by the law of the jurisdiction in which the power of attorney was executed.

History:

[15-12-107, added 2008, ch. 186, sec. 2, p. 562.]
Idaho Code § 15-1-102 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-102
15-1-102 PURPOSES — RULE OF CONSTRUCTION.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-102. Purposes — Rule of construction. (a) This code shall be liberally construed and applied to promote its underlying purposes and policies.

(b) The underlying purposes and policies of this code are:

(1) to simplify and clarify the law concerning the affairs of decedents, missing persons, protected persons, minors and incapacitated persons;

(2) to discover and make effective the intent of a decedent in distribution of his property;

(3) to promote a speedy and efficient system for liquidating the estate of the decedent and making distribution to his successors;

(4) to facilitate use and enforcement of certain trusts;

(5) to make uniform the law among the various jurisdictions.

History:

[I.C., sec. 15-1-102, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 1, p. 319.]
Idaho Code § 15-2-510 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-510
15-2-510 INCORPORATION BY REFERENCE.
Status: in_force

PART 5.

WILLS

15-2-510. Incorporation by reference. Any writing in existence when a will is executed may be incorporated by reference if the language of the will manifests this intent and describes the writing sufficiently to permit its identification.

History:

[I.C., sec. 15-2-510, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-616 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-616
15-2-616 RESTRICTION ON DEVISES TO NURSING HOME OR RESIDENTIAL OR ASSISTED LIVING FACILITY OPERATORS.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-616. Restriction on devises to nursing home or residential or assisted living facility operators. A devise or bequest involving either real or personal property, directly or indirectly, to any person who owns, operates or is employed at a nursing home, residential or assisted living facility or any home, including the testator's home, whether or not licensed, in which the testator was a resident within one (1) year of his death shall be presumed to have been the result of undue influence, rebuttable by clear and convincing evidence. This section shall apply to all property passing by testate succession after July 1, 1983, regardless of when the will was written; provided, this section shall in no way limit or affect the rights of a beneficiary who is related to the testator, or who is a charitable or benevolent society or corporation; provided further that the foregoing limitations shall not apply to wills of persons whose death is caused by accidental means and whose wills are executed prior to the accident which results in death.

History:

[15-2-616, added 1983, ch. 236, sec. 1, p. 642; am. 1989, ch. 193, sec. 1, p. 475; am. 1994, ch. 350, sec. 1, p. 1110; am. 2000, ch. 274, sec. 1, p. 801.]
Idaho Code § 15-12-401 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-401
15-12-401 UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Status: in_force

PART 4.

MISCELLANEOUS PROVISIONS

15-12-401. Uniformity of application and construction. In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among the states that enact it.

History:

[15-12-401, added 2008, ch. 186, sec. 2, p. 585.]
Idaho Code § 15-5-129 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-129
15-5-129 EVIDENCE IN PROCEEDINGS INVOLVING VETERANS BENEFITS.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-129. EVIDENCE IN PROCEEDINGS INVOLVING VETERANS BENEFITS. [effective january 1, 2027] If benefits derived from the United States through the veterans administration are involved in any proceeding under this chapter, a certificate of the administrator or his authorized representative shall be prima facie evidence of the necessity of appointment of a guardian or conservator or both if:

(1) It sets forth the age of the minor involved in the proceeding as shown by the records of the veterans administration and the fact that appointment is a condition precedent to payment of any moneys; or

(2) It sets forth the fact that a purportedly incapacitated person involved in the proceeding has been rated incompetent by the veterans administration upon examination pursuant to the laws governing such administration and that appointment of a guardian is a condition precedent to payment of any moneys due such incapacitated person.

History:

[15-5-129, added 2026, ch. 79, sec. 3, p. 340.]
Idaho Code § 15-2-1103 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1103
15-2-1103 LAW APPLICABLE TO ELECTRONIC WILL — PRINCIPLES OF EQUITY.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1103. LAW APPLICABLE TO ELECTRONIC WILL — PRINCIPLES OF EQUITY. An electronic will is a will for all purposes of the law of this state. The law of this state applicable to wills and principles of equity applies to an electronic will, except as modified by this chapter.

History:

[15-2-1103, added 2023, ch. 104, sec. 1, p. 309.]
Idaho Code § 15-12-203 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-203
15-12-203 CONSTRUCTION OF AUTHORITY GENERALLY.
Status: in_force

PART 2.

AUTHORITY

15-12-203. Construction of authority generally. Except as otherwise provided in the power of attorney, by executing a power of attorney that incorporates by reference a subject described in sections 15-12-204 through 15-12-217, Idaho Code, or that grants to an agent authority to do all acts that a principal could do pursuant to section 15-12-201(3), Idaho Code, a principal authorizes the agent, with respect to that subject, to:

(1) Demand, receive and obtain by litigation or otherwise, money or another thing of value to which the principal is, may become, or claims to be entitled, and conserve, invest, disburse, or use anything so received for the purposes intended;

(2) Contract in any manner with any person, on terms agreeable to the agent, to accomplish a purpose of a transaction and perform, rescind, cancel, terminate, reform, restate, release or modify the contract or another contract made by or on behalf of the principal;

(3) Execute, acknowledge, seal, deliver, file or record any instrument or communication the agent considers desirable to accomplish a purpose of a transaction, including creating at any time a schedule listing some or all of the principal's property and attaching it to the power of attorney;

(4) Prosecute, defend, submit to alternative dispute resolution, settle and propose or accept a compromise with respect to a claim existing in favor of or against the principal or intervene in litigation relating to the claim;

(5) Seek on the principal's behalf the assistance of a court or other governmental agency to carry out an act authorized in the power of attorney;

(6) Engage, compensate and discharge an attorney, accountant, discretionary investment manager, expert witness or other assistant;

(7) Prepare, execute and file a record, report or other document to safeguard or promote the principal's interest under a statute or governmental regulation;

(8) Communicate with any representative or employee of a government, governmental subdivision, agency or instrumentality on behalf of the principal;

(9) Access communications intended for and communicate on behalf of the principal, whether by mail, electronic transmission, telephone or other means; and

(10) In general, do any other lawful act with respect to the subject and all property related to the subject.

History:

[15-12-203, added 2008, ch. 186, sec. 2, p. 569.]
Idaho Code § 15-2-506 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-506
15-2-506 CHOICE OF LAW AS TO EXECUTION.
Status: in_force

PART 5.

WILLS

15-2-506. Choice of law as to execution. A written will is valid if executed in compliance with section 15-2-502 or 15-2-503 of this Part or if its execution complies with the law at the time of execution of the place where the will is executed, or of the law of the place where at the time of execution or at the time of death the testator is domiciled, has a place of abode or is a national.

History:

[I.C., sec. 15-2-506, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-512 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-512
15-2-512 EVENTS OF INDEPENDENT SIGNIFICANCE.
Status: in_force

PART 5.

WILLS

15-2-512. Events of independent significance. A will may dispose of property by reference to acts and events which have significance apart from their effect upon the dispositions made by the will, whether they occur before or after the execution of the will or before or after the testator's death. The execution or revocation of a will of another person is such an event.

History:

[I.C., sec. 15-2-512, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-307 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-307
15-7-307 LIMITATIONS ON PROCEEDINGS AGAINST TRUSTEES AFTER FINAL ACCOUNT.
Status: in_force

PART 3.

DUTIES AND LIABILITIES OF TRUSTEES

15-7-307. Limitations on proceedings against trustees after final account. Unless previously barred by adjudication, consent or limitation, any claim against a trustee for breach of trust is barred as to any beneficiary who has received a final account or other statement fully disclosing the matter and showing termination of the trust relationship between the trustee and the beneficiary unless a proceeding to assert the claim is commenced within six (6) months after receipt of the final account or statement. In any event and notwithstanding lack of full disclosure a trustee who has issued a final account or statement received by the beneficiary and has informed the beneficiary of the location and availability of records for his examination is protected after three (3) years. A beneficiary is deemed to have received a final account or statement if, being an adult, it is received by him personally or if, being a minor or disabled person, it is received by his representative as described in subsections (a)(1) and (2) of section 15-1-403 of this code.

History:

[I.C., sec. 15-7-307, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1314 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1314
15-3-1314 DELAYED APPLICATION.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1314. Delayed application. (a) Sections 15-3-1303 through 15-3-1307, Idaho Code, do not apply to the estate of a decedent who dies prior to January 1, 2005.

(b) For the estate of a decedent who dies on or after the effective date of this act, but prior to January 1, 2005, and as to which sections 15-3-1303 through 15-3-1307, Idaho Code do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before the effective date of this act.

History:

[15-3-1314, added 2004, ch. 54, sec. 2, p. 253.]
Idaho Code § 15-3-908 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-908
15-3-908 DISTRIBUTION — RIGHT OR TITLE OF DISTRIBUTEE.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-908. Distribution — Right or title of distributee. Proof that a distributee has received an instrument or deed of distribution of assets in kind, or payment in distribution, from a personal representative, is conclusive evidence that the distributee has succeeded to the interest of the estate in the distributed assets, as against all persons interested in the estate, except that the personal representative may recover the assets or their value if the distribution was improper.

History:

[I.C., sec. 15-3-908, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-115 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-115
15-5-115 GUARDIAN AD LITEM.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-115. guardian ad litem. [effective january 1, 2027] The court at any time may appoint a guardian ad litem for a respondent or individual subject to guardianship or conservatorship if the court determines the respondent's or individual subject to guardianship or conservatorship's interest otherwise would not be adequately represented. If no conflict of interest exists, a guardian ad litem may be appointed to represent multiple individuals or interests. The guardian ad litem may not be the same individual as the attorney representing the respondent or individual subject to guardianship or conservatorship. The court shall state the duties of the guardian ad litem and the reasons for the appointment.

History:

[15-5-115, added 2026, ch. 79, sec. 3, p. 334.]
Idaho Code § 15-13-103 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-103
15-13-103 INTERNATIONAL APPLICATION OF CHAPTER.
Status: in_force

PART 1

GENERAL PROVISIONS

15-13-103. INTERNATIONAL APPLICATION OF chapter. A court of this state may treat a foreign country as if it were a state for the purpose of applying part 1 of this chapter and parts 2, 3 and 5 of this chapter.

History:

[15-13-103, added 2011, ch. 36, sec. 1, p. 80.]
Idaho Code § 15-5-412 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-412
15-5-412 NOTICE OF ORDER OF APPOINTMENT — RIGHTS.
Status: in_force

PART 4

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

15-5-412. Terms and requirements of bonds. [effective until January 1, 2027] (a) The following requirements and provisions apply to any bond required under section 15-5-411 of this Part:

(1) Unless otherwise provided by the terms of the approved bond, sureties are jointly and severally liable with the conservator and with each other;

(2) By executing an approved bond of a conservator, the surety consents to the jurisdiction of the court which issued letters to the primary obligor in any proceeding pertaining to the fiduciary duties of the conservator and naming the surety as a party defendant. Notice of any proceeding shall be delivered to the surety or mailed to him by registered or certified mail at his address as listed with the court where the bond is filed and to his address as then known to the petitioner;

(3) On petition of a successor conservator or any interested person, a proceeding may be initiated against a surety for breach of the obligation of the bond of the conservator;

(4) The bond of the conservator is not void after the first recovery but may be proceeded against from time to time until the whole penalty is exhausted.

(b) No proceeding may be commenced against the surety on any matter as to which an action or proceeding against the primary obligor is barred by adjudication or limitation.

15-5-412. NOTICE OF ORDER OF APPOINTMENT — RIGHTS. [effective January 1, 2027] (1) A conservator appointed under section 15-5-411, Idaho Code, shall give to the individual subject to conservatorship and to all other persons given notice under section 15-5-403, Idaho Code, a copy of the order of appointment, together with notice of the right to request termination or modification. The order and notice shall be given not later than fourteen (14) days after the appointment.

(2) Not later than thirty (30) days after appointment of a guardian under section 15-5-309, Idaho Code, the court shall give to the individual subject to conservatorship, to the guardian, and to any other person entitled to notice under section 15-5-310(5), Idaho Code, or under a subsequent order, a statement of the rights of the individual subject to conservatorship and the procedures to seek relief if the individual subject to conservatorship is denied those rights. The statement shall be communicated:

(a) In a form and manner that is accessible and understandable by the recipient, through the use of assistive technology if necessary;

(b) In plain language; and

(c) To the extent feasible, in a language in which the recipient is proficient.

(3) A statement issued under subsection (2) of this section shall notify the individual subject to conservatorship of the right to:

(a) Seek termination or modification of the conservatorship, or removal of the conservator, and to choose an attorney to represent the individual subject to conservatorship in such matters;

(b) Participate in decision-making to the extent reasonably feasible;

(c) Receive a copy of the conservator's plan under section 15-5-419, Idaho Code, the conservator's inventory under section 15-5-420, Idaho Code, and the conservator's report under section 15-5-423, Idaho Code; and

(d) Object to the conservator's inventory, plan, or report.

(4) If a conservator is appointed pursuant to section 15-5-401(2)(a)(ii), Idaho Code, and the individual subject to conservatorship is missing, notice under this section to the individual subject to conservatorship is not required.

History:

[15-5-412, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 371.]
Idaho Code § 15-6-303 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-303
15-6-303 REGISTRATION IN BENEFICIARY FORM — APPLICABLE LAW.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-303. Registration in beneficiary form — Applicable law. A security may be registered in beneficiary form if the form is authorized by this or a similar statute of the state of organization of the issuer or registering entity, the location of the registering entity's principal office, the office of its transfer agent or its office making the registration, or by this or a similar statute of the law of the state listed as the owner's address at the time of registration. A registration governed by the law of a jurisdiction in which this or similar legislation is not in force or was not in force when a registration in beneficiary form was made is nevertheless presumed to be valid and authorized as a matter of contract law.

History:

[15-6-303, added 1996, ch. 303, sec. 1, p. 997.]
Idaho Code § 15-2-1107 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1107
15-2-1107 REVOCATION.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1107. revocation. (1) An electronic will may revoke all or part of a previous will.

(2) All or part of an electronic will is revoked by:

(a) A subsequent will that revokes all or part of the electronic will expressly or by inconsistency; or

(b) A physical act, if it is established by a preponderance of the evidence that the testator, with the intent of revoking all or part of the will, performed the act or directed another individual who performed the act in the testator's physical presence.

History:

[15-2-1107, added 2023, ch. 104, sec. 1, p. 309.]
Idaho Code § 15-5-511 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-511
15-5-511 CONFIDENTIALITY OF RECORDS.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-511. CONFIDENTIALITY OF RECORDS. [EFFECTIVE January 1, 2027] The confidentiality of records in a proceeding for a protective arrangement shall be maintained in accordance with Idaho supreme court rules.

History:

[15-5-511, added 2026, ch. 79, sec. 7, p. 391.]
Idaho Code § 15-2-611 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-611
15-2-611 CONSTRUCTION OF GENERIC TERMS TO ACCORD WITH RELATIONSHIPS AS DEFINED FOR INTESTATE SUCCESSION.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-611. Construction of generic terms to accord with relationships as defined for intestate succession. Half bloods, adopted persons and persons born out of wedlock are included in class gift terminology and terms of relationship in accordance with rules for determining relationships for purposes of intestate succession, but a person born out of wedlock is not treated as the child of the father unless the person is openly and notoriously so treated by the father.

History:

[I.C., sec. 15-2-611, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1308 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1308
15-3-1308 SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1308. Securing payment of estate tax from property in possession of fiduciary. (a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.

(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.

(c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.

History:

[15-3-1308, added 2004, ch. 54, sec. 2, p. 252.]
Idaho Code § 15-12-403 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-403
15-12-403 EFFECT ON EXISTING POWERS OF ATTORNEY.
Status: in_force

PART 4.

MISCELLANEOUS PROVISIONS

15-12-403. Effect on existing powers of attorney. Except as otherwise provided in this chapter, on the effective date of this chapter:

(1) This chapter applies to a power of attorney created before, on or after the effective date of this chapter;

(2) This chapter applies to a judicial proceeding concerning a power of attorney commenced on or after the effective date of this chapter;

(3) This chapter applies to a judicial proceeding concerning a power of attorney commenced before the effective date of this chapter unless the court finds that application of a provision of this chapter would substantially interfere with the effective conduct of the judicial proceeding or prejudice the rights of a party, in which case that provision does not apply and the superseded law applies; and

(4) An act done before the effective date of this chapter is not affected by this chapter.

History:

[15-12-403, added 2008, ch. 186, sec. 2, p. 585.]
Idaho Code § 15-2-203 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-203
15-2-203 ELECTIVE RIGHT TO QUASI-COMMUNITY PROPERTY AND AUGMENTED ESTATE.
Status: in_force

PART 2.

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

15-2-203. Elective right to quasi-community property and augmented estate. (a) The right of the surviving spouse in the augmented quasi-community property estate shall be elective and shall be limited to one-half (1/2) of the total augmented quasi-community property estate which will include, as a part of the property described in sections 15-2-201 and 15-2-202, Idaho Code, property received from the decedent and owned by the surviving spouse at the decedent's death, plus the value of such property transferred by the surviving spouse at any time during marriage to any person other than the decedent which would have been in the surviving spouse's quasi-community property augmented estate if that spouse had predeceased the decedent to the extent that the owner's transferred property is derived from the decedent by any means other than testate or intestate succession without a full consideration in money or money's worth. This shall not include any benefits derived from the federal social security system by reason of service performed or disability incurred by the decedent and shall include property transferred from the decedent to the surviving spouse by virtue of joint ownership and through the exercise of a power of appointment also exercisable in favor of others than the surviving spouse and appointed to the surviving spouse.

(b) The elective share to the quasi-community estate thus computed shall be reduced by an allocable portion of general administration expenses, homestead allowance, exempt property and enforceable claims.

(c) Property owned by the surviving spouse at the time of the decedent's death and property transferred by the surviving spouse is presumed to have been derived from the decedent except to the extent that the surviving spouse establishes that it was derived from another source.

History:

[15-2-203, added 1978, ch. 350, sec. 2, p. 914; am. 2016, ch. 262, sec. 1, p. 682.]
Idaho Code § 15-12-106 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-106
15-12-106 VALIDITY OF POWER OF ATTORNEY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-106. Validity of power of attorney. (1) A power of attorney executed in this state on or after the effective date of this chapter is valid if its execution complies with section 15-12-105, Idaho Code.

(2) A power of attorney executed in this state before the effective date of this chapter is valid if its execution complied with the law of this state as it existed at the time of execution.

(3) A power of attorney executed other than in this state is valid in this state if, when the power of attorney was executed, the execution complied with:

(a) The law of the jurisdiction that determines the meaning and effect of the power of attorney pursuant to section 15-12-107, Idaho Code; or

(b) The requirements for a military power of attorney pursuant to 10 U.S.C. section 1044b, as amended.

(4) Except as otherwise provided by statute other than this chapter, a photocopy or electronically transmitted copy of an original power of attorney has the same effect as the original.

History:

[15-12-106, added 2008, ch. 186, sec. 2, p. 561.]
Idaho Code § 15-7-401 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-401
15-7-401 POWERS OF TRUSTEES.
Status: in_force

PART 4.

POWERS OF TRUSTEES

15-7-401. Powers of trustees. The powers of trustees are set forth in the uniform powers of trustees act, sections 68-104 through 68-113, Idaho Code.

History:

[I.C., sec. 15-7-401, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-202 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-202
15-12-202 INCORPORATION OF AUTHORITY.
Status: in_force

PART 2.

AUTHORITY

15-12-202. Incorporation of authority. (1) An agent has authority described in this part if the power of attorney refers to general authority with respect to the descriptive term for the subjects stated in sections 15-12-204 through 15-12-217, Idaho Code, or cites the section in which the authority is described.

(2) A reference in a power of attorney to general authority with respect to the descriptive term for a subject in sections 15-12-204 through 15-12-217, Idaho Code, or a citation to sections 15-12-204 through 15-12-217, Idaho Code, incorporates the entire section as if it were set out in full in the power of attorney.

(3) A principal may modify authority incorporated by reference.

History:

[15-12-202, added 2008, ch. 186, sec. 2, p. 569.]
Idaho Code § 15-3-909 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-909
15-3-909 IMPROPER DISTRIBUTION — LIABILITY OF DISTRIBUTEE.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-909. Improper distribution — Liability of distributee. Unless the distribution or payment no longer can be questioned because of adjudication, estoppel, or limitation, a distributee of property improperly distributed or paid, or a claimant who was improperly paid, is liable to return the property improperly received and its income since distribution if he has the property. If he does not have the property, then he is liable to return the value as of the date of disposition of the property improperly received and its income and gain received by him.

History:

[I.C., sec. 15-3-909, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-4-203 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-203
15-4-203 RESIDENT CREDITOR NOTICE.
Status: in_force

PART 2.

POWERS OF FOREIGN PERSONAL REPRESENTATIVES

15-4-203. Resident creditor notice. Payment or delivery under section 15-4-201 of this Part may not be made if a resident creditor of the nonresident decedent has notified the debtor of the nonresident decedent or the person having possession of the personal property belonging to the nonresident decedent that the debt should not be paid nor the property delivered to the domiciliary foreign personal representative.

History:

[I.C., sec. 15-4-203, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-101 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-101
15-12-101 SHORT TITLE.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-101. Short title. This chapter may be known and cited as the "Uniform Power of Attorney Act."

History:

[15-12-101, added 2008, ch. 186, sec. 2, p. 560.]
Idaho Code § 15-2-1102 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1102
15-2-1102 DEFINITIONS.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1102. definitions. As used in this chapter:

(1) "Communication technology" means an electronic device or process that:

(a) Allows two (2) or more individuals to communicate with each other simultaneously by sight and sound; or

(b) When necessary and consistent with other applicable law, facilitates communication with a remotely located individual who has a vision, hearing, or speech impairment.

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

(3) "Electronic presence" means the relationship of two (2) or more individuals in different locations communicating in real time by means of communication technology.

(4) "Electronic will" means a will executed electronically in compliance with section 15-2-1105(1), Idaho Code.

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

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

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

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

(7) "State" means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. The term includes a federally recognized Indian tribe.

(8) "Tamper-evident" means a feature of an electronic record whereby evidence of any change to the electronic record is preserved. The term includes a digital certificate or similar technology that satisfies the requirements of section 51-120, Idaho Code.

(9) "Will" includes a codicil and any testamentary instrument that merely appoints an executor, revokes or revises another will, nominates a guardian, or expressly excludes or limits the right of an individual or class to succeed to property of the decedent passing by intestate succession.

History:

[15-2-1102, added 2023, ch. 104, sec. 1, p. 308.]
Idaho Code § 15-5-125 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-125
15-5-125 TEMPORARY SUBSTITUTE GUARDIAN OR CONSERVATOR.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-125. TEMPORARY SUBSTITUTE GUARDIAN OR CONSERVATOR. [effective january 1, 2027] (1) The court may appoint a temporary substitute guardian for an individual subject to guardianship for a period not exceeding six (6) months if:

(a) A proceeding to remove a guardian for the individual subject to guardianship is pending; or

(b) The court finds a guardian is not effectively performing the guardian's duties and the welfare of the individual subject to guardianship requires immediate action.

(2) The court may appoint a temporary substitute conservator for an individual subject to conservatorship for a period not exceeding six (6) months if:

(a) A proceeding to remove a conservator for the individual subject to conservatorship is pending; or

(b) The court finds that a conservator for the individual subject to conservatorship is not effectively performing the conservator's duties and the welfare of the individual subject to conservatorship or the conservatorship estate requires immediate action.

(3) Except as otherwise ordered by the court, a temporary substitute guardian or temporary substitute conservator appointed under this section has the powers stated in the order of appointment of the guardian or conservator. The authority of the existing guardian or conservator is suspended for as long as the temporary substitute guardian or conservator has authority.

(4) The court shall give notice of appointment of a temporary substitute guardian or temporary substitute conservator, not later than seven (7) days after the appointment, to:

(a) The individual subject to guardianship or conservatorship;

(b) The affected guardian or conservator; and

(c) In the case of a minor, each parent of the minor and any person currently having care or custody of the minor.

(5) The court may remove a temporary substitute guardian or temporary substitute conservator at any time. The temporary substitute guardian or temporary substitute conservator shall make any report the court requires.

History:

[15-5-125, added 2026, ch. 79, sec. 3, p. 338.]
Idaho Code § 15-2-508 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-508
15-2-508 REVOCATION BY DIVORCE — NO REVOCATION BY OTHER CHANGES OF CIRCUMSTANCES.
Status: in_force

PART 5.

WILLS

15-2-508. Revocation by divorce — No revocation by other changes of circumstances. If after executing a will the testator is divorced or his marriage annulled, the divorce or annulment revokes any disposition or appointment of property made by the will to the former spouse, any provision conferring a general or special power of appointment on the former spouse, and any nomination of the former spouse as executor, trustee, conservator, or guardian, unless the will expressly provides otherwise. Property prevented from passing to a former spouse because of revocation by divorce or annulment passes as if the former spouse failed to survive the decedent, and other provisions conferring some power or office on the former spouse are interpreted as if the spouse failed to survive the decedent. If provisions are revoked solely by this section, they are revived by testator's remarriage to the former spouse. For purposes of this section, divorce or annulment means any divorce or annulment which would exclude the spouse as a surviving spouse within the meaning of subsection (b) of section 15-2-802 of this code. A decree of separation which does not terminate the status of husband and wife is not a divorce for purposes of this section. No change of circumstances other than as described in this section revokes a will.

History:

[I.C., sec. 15-2-508, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-703 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-703
15-3-703 GENERAL DUTIES — RELATION AND LIABILITY TO PERSONS INTERESTED IN ESTATE — STANDING TO SUE.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-703. General duties — Relation and liability to persons interested in estate — Standing to sue. (a) A personal representative is a fiduciary who shall observe the standards of care applicable to trustees as described by section 15-7-302 of this code. A personal representative is under a duty to settle and distribute the estate of the decedent in accordance with the terms of any probated and effective will and this code, and as expeditiously and efficiently as is consistent with the best interests of the estate. He shall use the authority conferred upon him by this code, the terms of the will, if any, and any order in proceedings to which he is party for the best interests of successors to the estate.

(b) A personal representative shall not be surcharged for acts of administration or distribution if the conduct in question was authorized at the time. Subject to other obligations of administration, an informally probated will is authority to administer and distribute the estate according to its terms. An order of appointment of a personal representative, whether issued in informal or formal proceedings, is authority to distribute apparently intestate assets to the heirs of the decedent if, at the time of distribution, the personal representative is not aware of a pending testacy proceeding, a proceeding to vacate an order entered in an earlier testacy proceeding, a formal proceeding questioning his appointment or fitness to continue, or a supervised administration proceeding. Nothing in this section affects the duty of the personal representative to administer and distribute the estate in accordance with the rights of claimants, the surviving spouse, any minor and dependent children and any pretermitted child of the decedent as described elsewhere in this code.

(c) Except as to proceedings which do not survive the death of the decedent, a personal representative of a decedent domiciled in this state at his death has the same standing to sue and be sued in the courts of this state and the courts of any other jurisdiction as his decedent had immediately prior to death.

History:

[I.C., sec. 15-3-703, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-302 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-302
15-2-302 PRETERMITTED CHILDREN.
Status: in_force

PART 3.

SPOUSE AND CHILDREN UNPROVIDED FOR IN WILLS

15-2-302. Pretermitted children. (a) If a testator fails to provide in his will for any of his children born or adopted after the execution of his will, the omitted child receives a share in the estate equal in value to that which he would have received if the testator had died intestate unless:

(1) it appears from the will that the omission was intentional;

(2) when the will was executed the testator had one (1) or more children and devised substantially all his estate to the other parent of the omitted child; or

(3) the testator provided for the child by transfer outside the will and the intent that the transfer be in lieu of a testamentary provision is shown by statements of the testator or from the amount of the transfer or other evidence.

(b) If at the time of execution of the will the testator fails to provide in his will for a living child solely because he believes the child to be dead, the child receives a share in the estate equal in value to that which he would have received if the testator had died intestate.

(c) In satisfying a share provided by this section, the devises made by the will abate as provided in section 15-3-902 of this code.

History:

[I.C., sec. 15-2-302, as added by 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 5, p. 510.]
Idaho Code § 15-1-104 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-104
15-1-104 SEVERABILITY.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-104. Severability. If any provision of this code or the application thereof to any person or circumstance is held invalid, the invalidity shall not affect other provisions or applications of this code which can be given effect without the invalid provision or application, and to this end the provisions of this code are declared to be severable.

History:

[I.C., sec. 15-1-104, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-201 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-201
15-6-201 PROVISIONS FOR PAYMENT OR TRANSFER AT DEATH.
Status: in_force

PART 2.

PROVISIONS RELATING TO EFFECT OF DEATH

15-6-201. Provisions for payment or transfer at death. (a) Any of the following provisions in an insurance policy, contract of employment, bond, mortgage, promissory note, deposit agreement, pension plan, trust agreement, conveyance, agreement to pass property at death to the surviving spouse or any other written instrument effective as a contract, gift, conveyance, or trust is deemed to be nontestamentary, and this code does not invalidate the instrument or any provision:

(1) that money or other benefits theretofore due to, controlled or owned by a decedent shall be paid after his death to a person designated by the decedent in either the instrument or a separate writing, including a will, executed at the same time as the instrument or subsequently;

(2) that any money due or to become due under the instrument shall cease to be payable in event of the death of the promisee or the promissor before payment or demand; or

(3) that any property which is the subject of the instrument shall pass to a person designated by the decedent in either the instrument or a separate writing, including a will, executed at the same time as the instrument or subsequently.

(b) Nothing in this section limits the rights of creditors under other laws of this state.

(c) In the case of agreements to pass property at death to the surviving spouse, such agreements shall be executed in writing, acknowledged or proved in the same manner as deeds to real property, contain a description of all real property, be altered or amended in the same way, and shall be revoked in the event husband and wife are subsequently divorced. The existence of such an agreement shall not affect the rights of creditors and any debt, cause of action or any obligation which could have been presented as a claim against the property of the decedent's estate shall survive against the other parties to the agreement; statutes of limitations on any such debts, causes of action, choses in action, or other legal obligations shall continue to run as though the deceased person had survived and any action brought against the persons succeeding to such property shall be brought within the period limited for the commencement of such action, provided that recovery against the person succeeding to such property shall be limited to the fair market value of the property at the time of the death of the decedent.

(d) No such agreement shall be effective to pass title to property until it has been recorded, prior to the death of any party thereto, in the recorder's office of the county of the domicile of the decedent and of each county in which real property described therein is located; nor shall any amendment to any such agreement be effective for any purpose until such amendment has been recorded in like manner prior to the death of any party thereto.

History:

[I.C., sec. 15-6-201, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 18, p. 319.]
Idaho Code § 15-12-207 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-207
15-12-207 COMMODITIES AND OPTIONS.
Status: in_force

PART 2.

AUTHORITY

15-12-207. Commodities and options. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to commodities and options authorizes the agent to:

(1) Buy, sell, exchange, assign, settle and exercise commodity futures contracts and call and put options on stocks and stock indexes traded on a regulated option exchange; and

(2) Establish, continue, modify and terminate option accounts.

History:

[15-12-207, added 2008, ch. 186, sec. 2, p. 572.]
Idaho Code § 15-1-305 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-305
15-1-305 RECORDS AND CERTIFIED COPIES.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-305. Records and certified copies. The clerk of court shall keep a single file for each decedent, ward, protected person or trust involved in any document which may be filed with the court under this code, including petitions and applications, demands for notices or bonds, trust registrations, and of any orders or responses relating thereto by the registrar or court, and establish and maintain a system for indexing, filing or recording which is sufficient to enable users of the records to obtain adequate information. Upon payment of the fees required by law the clerk must issue certified copies of any probated wills, letters issued to personal representatives, or any other record or paper filed or recorded. Certificates relating to probated wills must indicate whether the decedent was domiciled in this state and whether the probate was formal or informal. Certificates relating to letters must show the date of appointment.

History:

[I.C., sec. 15-1-305, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-104 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-104
15-2-104 REQUIREMENT THAT HEIR SURVIVE DECEDENT FOR 120 HOURS.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-104. Requirement that heir survive decedent for 120 hours. Any person who fails to survive the decedent by one hundred twenty (120) hours is deemed to have predeceased the decedent for purposes of homestead allowance, exempt property and intestate succession, and the decedent's heirs are determined accordingly. If the time of death of the decedent or of the person who would otherwise be an heir, or the times of death of both, cannot be determined, and it cannot be established that the person who would otherwise be an heir has survived the decedent by one hundred twenty (120) hours, it is deemed that the person failed to survive for the required period. This section is not to be applied where its application would result in a taking of intestate estate by the state under section 15-2-105 of this Part.

History:

[I.C., sec. 15-2-104, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-213 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-213
15-5-213 DE FACTO CUSTODIAN.
Status: in_force

PART 2

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

15-5-213. De facto custodian. [effective until January 1, 2027] (1) "De facto custodian" means a person who has either been appointed the de facto custodian pursuant to section 32-1705, Idaho Code, or if not so appointed, has been the primary caregiver for, and primary financial supporter of, a child who, prior to the filing of a petition for guardianship, has resided with the person for a period of six (6) months or more if the child is under three (3) years of age and for a period of one (1) year or more if the child is three (3) years of age or older.

(2) If a court determines by clear and convincing evidence that a person meets the definition of a de facto custodian, and that recognition of the de facto custodian is in the best interests of the child, the court shall give the person the same standing that is given to each parent in proceedings for appointment of a guardian of a minor. In determining whether recognition of a de facto custodian is in the child's best interests, the court shall consider:

(a) Whether the child is currently residing with the person seeking such standing; and

(b) If the child is not currently residing with the person seeking such standing, the length of time since the person served as the child's primary caregiver and primary financial supporter.

History:

[15-5-213, added 2004, ch. 145, sec. 2, p. 476; am. 2005, ch. 113, sec. 2, p. 365; am. 2010, ch. 236, sec. 3, p. 612.]
Idaho Code § 15-7-403 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-403
15-7-403 APPOINTMENT OF TRUSTEE AND LETTERS OF TRUSTEESHIP.
Status: in_force

PART 4.

POWERS OF TRUSTEES

15-7-403. Appointment of trustee and letters of trusteeship. Upon application to the court in which the trust is registered in the state of Idaho, and notice to all interested parties, the court may appoint the trustee as such (or as successor trustee, if applicable). Upon filing of an acceptance of the duties of the office of trustee by the trustee, containing the oath of the trustee to the effect that the trustee will perform the duties of his office according to the law, letters of trusteeship shall be issued, evidencing the authority of the trustee. Such letters may be recorded in the office of the county recorder in any county in which property held by the trust is located and, from the time of filing of such letters for record, notice is imparted to all persons of the contents of such letters of trusteeship. The application to the court shall contain at least the following:

(1) A statement of the interest of the applicant in the matter, including the priority of the person whose appointment is sought and a statement of the names and addresses and priority for appointment of any other persons having a prior or equal right to the appointment under law or the terms of the trust;

(2) A description of the trust;

(3) A statement identifying and indicating the address of any existing trustee of the trust whose appointment has not been terminated;

(4) The name and address of the person or entity for whom appointment is sought;

(5) A statement identifying and indicating the address of all current and contingent beneficiaries of the trust, and the ages of any such beneficiaries that are minors;

(6) A statement that a copy of the trust is either in the possession of the court or accompanies the application, or that copies of portions of the trust accompany the application showing:

(a) The grantor and original trustee of the trust,

(b) Any language regarding the appointment of an original or successor trustee, including any limitations thereon,

(c) The signature page(s) of the trust,

(d) Any amendments to the trust which relate to the appointment of an original or successor trustee, including any limitations thereon;

(7) A statement that, after the exercise of reasonable diligence, the applicant is unaware of any instrument revoking the trust;

(8) If the application is for appointment of a successor trustee, a statement of the method of termination of the appointment of the prior trustee and the effective date thereof and that copies of any documents relating thereto are in the possession of the court or accompany the application.

History:

[15-7-403, added 1998, ch. 80, sec. 1, p. 286; am. 2004, ch. 55, sec. 3, p. 258.]
Idaho Code § 15-8-212 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-212
15-8-212 APPELLATE REVIEW.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-212. Appellate review. An interested party may seek appellate review of a final order, judgment, or decree of the court respecting a judicial proceeding under this chapter. The review must be done in the manner and way provided by law for appeals in civil actions.

History:

[15-8-212, added 2005, ch. 122, sec. 1, p. 403.]
Idaho Code § 15-13-502 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-502
15-13-502 RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT.
Status: in_force

PART 5

MISCELLANEOUS PROVISIONS

15-13-502. RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT. This chapter modifies, limits and supersedes the federal electronic signatures in global and national commerce act, 15 U.S.C. section 7001, et seq., but does not modify, limit or supersede section 101(c) of that act, 15 U.S.C. section 7001(c), or authorize electronic delivery of any of the notices described in section 103(b) of that act, 15 U.S.C. section 7003(b).

History:

[15-13-502, added 2011, ch. 36, sec. 1, p. 86.]
Idaho Code § 15-5-413 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-413
15-5-413 EMERGENCY CONSERVATOR.
Status: in_force

PART 4

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

15-5-413. Acceptance of appointment — Consent to jurisdiction. [effective until January 1, 2027] By accepting appointment, a conservator submits personally to the jurisdiction of the court in any proceeding relating to the estate that may be instituted by any interested person. Notice of any proceeding shall be delivered to the conservator, or mailed to him by registered or certified mail at his address as listed in the petition for appointment or as thereafter reported to the court and to his address as then known to the petitioner.

15-5-413. emergency conservator. [effective January 1, 2027] (1) On its own, or upon petition by a person interested in a respondent's welfare after a petition has been filed under section 15-5-402, Idaho Code, the court may appoint an emergency conservator for the respondent if the court finds:

(a) Appointment of an emergency conservator is likely to prevent substantial and irreparable harm to the respondent's property or financial interests;

(b) No other person appears to have authority and willingness to act in the circumstances; and

(c) There is reason to believe that a basis for appointment of a conservator under section 15-5-401, Idaho Code, exists.

(2) The duration of authority of an emergency conservator may not exceed ninety (90) days, and the emergency conservator may exercise only the powers specified in the order of appointment. The emergency conservator's authority may be extended once for not more than ninety (90) days if the court finds that the conditions for appointment of an emergency conservator under subsection (1) of this section continue.

(3) Immediately upon filing of a petition for an emergency conservator, the court may, in the discretion of the court, appoint an attorney to represent the respondent in the proceeding. Except as otherwise provided in subsection (4) of this section, reasonable notice of the date, time, and place of a hearing on the petition shall be given to the respondent, the respondent's attorney, and any other person as the court determines.

(4) The court may appoint an emergency conservator without notice to the respondent and any attorney for the respondent only if the court finds from an affidavit or testimony that the respondent's property or financial interests will be substantially and irreparably harmed before a hearing with notice on the appointment can be held. If the court appoints an emergency conservator without giving notice under subsection (3) of this section, the court shall give notice of the appointment not later than forty-eight (48) hours after the appointment to:

(a) The respondent;

(b) The respondent's attorney; and

(c) Any other person as the court determines.

(5) Not later than seven (7) days after the appointment, the court shall hold a hearing on the appropriateness of the appointment.

(6) Appointment of an emergency conservator under this section is not a determination that a basis exists for appointment of a conservator under section 15-5-401, Idaho Code.

(7) The court may remove an emergency conservator appointed under this section at any time. The emergency conservator shall make any report the court requires.

History:

[15-5-413, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 372.]
Idaho Code § 15-2-111 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-111
15-2-111 DEBTS TO DECEDENT.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-111. Debts to decedent. A debt owed to the decedent is not charged against the intestate share of any person except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's issue.

History:

[I.C., sec. 15-2-111, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-306 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-306
15-7-306 PERSONAL LIABILITY OF TRUSTEE TO THIRD PARTIES.
Status: in_force

PART 3.

DUTIES AND LIABILITIES OF TRUSTEES

15-7-306. Personal liability of trustee to third parties. (a) Unless otherwise provided in the contract, a trustee is not personally liable on contracts properly entered into in his fiduciary capacity in the course of administration of the trust estate unless he fails to reveal his representative capacity and identify the trust estate in the contract.

(b) A trustee is personally liable for obligations arising from ownership or control of property of the trust estate or for torts committed in the course of administration of the trust estate only if he is personally at fault.

(c) Claims based on contracts entered into by a trustee in his fiduciary capacity, on obligations arising from ownership or control of the trust estate, or on torts committed in the course of trust administration may be asserted against the trust estate by proceeding against the trustee in his fiduciary capacity, whether or not the trustee is personally liable therefor.

(d) The question of liability as between the trust estate and the trustee individually may be determined in a proceeding for accounting, surcharge or indemnification or other appropriate proceeding.

History:

[I.C., sec. 15-7-306, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-428 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-428
15-5-428 PRESENTATION AND ALLOWANCE OF CLAIM.
Status: in_force

PART 4

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

15-5-428. Claims against protected person — Enforcement. [effective until January 1, 2027] (a) A conservator must pay from the estate all just claims against the estate and against the protected person arising before or after the conservatorship upon their presentation and allowance. A claim may be presented by either of the following methods: (1) the claimant may deliver or mail to the conservator a written statement of the claim indicating its basis, the name and address of the claimant and the amount claimed; (2) the claimant may file a written statement of the claim, in the form prescribed by rule, with the clerk of the court and deliver or mail a copy of the statement to the conservator. A claim is deemed presented on the first to occur of receipt by the conservator of a written statement of claim or the filing with the court of the written statement of claim. A presented claim is allowed if it is not disallowed by written statement mailed by the conservator to the claimant within sixty (60) days after its presentation. The presentation of a claim tolls any statute of limitations relating to the claim until thirty (30) days after its disallowance.

(b) A claimant whose claim has not been paid may petition the court for determination of his claim at any time before it is barred by the applicable statute of limitation, and, upon due proof, procure an order for its allowance and payment from the estate. If a proceeding is pending against a protected person at the time of appointment of a conservator or is initiated against the protected person thereafter, the moving party must give notice of the proceeding to the conservator if the outcome is to constitute a claim against the estate.

(c) If it appears that the estate in conservatorship is likely to be exhausted before all existing claims are paid, preference is to be given to prior claims for the care, maintenance and education of the protected person or his dependents and existing claims for expenses of administration.

15-5-428. PRESENTATION AND ALLOWANCE OF CLAIM. [effective January 1, 2027] (1) A conservator may pay, or secure by encumbering property included in the conservatorship estate, a claim against the conservatorship estate or the individual subject to conservatorship arising before or during the conservatorship upon presentation and allowance in accordance with the priorities under subsection (4) of this section. A claimant may present a claim by:

(a) Sending or delivering to the conservator a statement in a record of the claim, indicating its basis, the name and address of the claimant, and the amount claimed; or

(b) Filing the claim with the court, in a form acceptable to the court, and sending or delivering a copy of the claim to the conservator.

(2) A claim under subsection (1) of this section is presented on receipt by the conservator of the statement of the claim or the filing with the court of the claim, whichever first occurs. A presented claim is allowed if it is not disallowed in whole or in part by the conservator in a record sent or delivered to the claimant not later than sixty (60) days after its presentation. Before payment, the conservator may change an allowance of the claim to a disallowance in whole or in part, but not after allowance under a court order or order directing payment of the claim. Presentation of a claim tolls the running of a statute of limitations that has not expired relating to the claim until thirty (30) days after its disallowance.

(3) A claimant whose claim under subsection (1) of this section has not been paid may petition the court to determine the claim at any time before it is barred by a statute of limitations, and the court may order its allowance, payment, or security by encumbering property included in the conservatorship estate. If a proceeding is pending against the individual subject to conservatorship at the time of appointment of the conservator or is initiated thereafter, the moving party shall give the conservator notice of the proceeding if it could result in creating a claim against the conservatorship estate.

(4) If a conservatorship estate is likely to be exhausted before all existing claims are paid, the conservator shall distribute the estate in money or in kind in payment of claims in the following order:

(a) Costs and expenses of administration;

(b) A claim of the federal or state government having priority under law other than this chapter;

(c) A claim incurred by the conservator for support, care, education, health, or welfare previously provided to the individual subject to conservatorship or an individual who is in fact dependent on the individual subject to conservatorship;

(d) A claim arising before the conservatorship; and

(e) All other claims.

(5) Preference may not be given in the payment of a claim under subsection (4) of this section over another claim of the same class. A claim due and payable may not be preferred over a claim not due unless:

(a) Doing so would leave the conservatorship estate without sufficient funds to pay the basic living and health care expenses of the individual subject to conservatorship; and

(b) The court authorizes the preference under section 15-5-414(1)(h), Idaho Code.

(6) If assets of a conservatorship estate are adequate to meet all existing claims, the court, acting in the best interest of the individual subject to conservatorship, may order the conservator to grant a security interest in the conservatorship estate for payment of a claim at a future date.

History:

[15-5-428, added 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 22, p. 510; repealed and added 2026, ch. 79, sec. 6, p. 380.]
Idaho Code § 15-2-402 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-402
15-2-402 HOMESTEAD ALLOWANCE.
Status: in_force

PART 4.

EXEMPT PROPERTY AND ALLOWANCES

15-2-402. Homestead allowance. The homestead allowance is exempt from and has priority over all claims against the estate except as hereinafter set forth. The homestead allowance is in addition to any share passing to the surviving spouse or minor or disabled child by the will of the decedent unless otherwise provided in the will, or by intestate succession, or by way of elective share. The amount of the homestead allowance shall be fifty thousand dollars ($50,000). The homestead allowance is not a right to claim ownership of, or succession to, any homestead owned by the decedent at the time of the decedent's death but is only the right to claim the sum set forth above. The right to a homestead allowance is determined as follows:

(a) If there is a surviving spouse of the decedent, the surviving spouse shall be entitled to a homestead allowance.

(b) If there is no surviving spouse, and there are one (1) or more children under the age of twenty-one (21) years whom the decedent was obligated to support or children who were in fact being supported by the decedent and who are disabled, as provided in 42 U.S.C. section 1382c, then each such minor or disabled child is entitled to a portion of the homestead allowance in the amount of the homestead allowance divided by the number of such minor or disabled children entitled to receive the homestead allowance.

History:

[(15-2-402) 15-2-401, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. and redesig. 2001, ch. 294, sec. 3, p. 1040; am. 2004, ch. 123, sec. 1, p. 413; am. 2008, ch. 182, sec. 2, p. 549.]
Idaho Code § 15-3-409 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-409
15-3-409 FORMAL TESTACY PROCEEDINGS — ORDER — FOREIGN WILL — LOST WILL.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-409. Formal testacy proceedings — Order — Foreign will — Lost will. After the time required for any notice has expired, upon proof of notice, and after any hearing that may be necessary, if the court finds that the testator is dead, venue is proper and that the proceeding was commenced within the limitation prescribed by section 15-3-108 of this code, it shall determine the decedent's domicile at death, his heirs and his state of testacy. Any will found to be valid and unrevoked shall be formally probated. Termination of any previous informal appointment of a personal representative, which may be appropriate in view of the relief requested and findings, is governed by section 15-3-612 of this code. The petition shall be dismissed or appropriate amendment allowed if the court is not satisfied that the alleged decedent is dead. A will from a place which does not provide for probate of a will after death, may be proved for probate in this state by a duly authenticated certificate of its legal custodian that the copy introduced is a true copy and that the will has become effective under the law of the other place. When a lost will is established, the provisions thereof must be found by the court and the findings filed and recorded as other wills are filed and recorded.

History:

[I.C., sec. 15-3-409, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-206 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-206
15-13-206 APPROPRIATE FORUM.
Status: in_force

PART 2

JURISDICTION

15-13-206. APPROPRIATE FORUM. (1) A court of this state having jurisdiction pursuant to section 15–13–203, Idaho Code, to appoint a guardian or issue a protective order may decline to exercise its jurisdiction if it determines at any time that a court of another state is a more appropriate forum.

(2) If a court of this state declines to exercise its jurisdiction pursuant to subsection (1) of this section, it shall either dismiss or stay the proceeding. The court may impose any condition the court considers just and proper, including the condition that a petition for the appointment of a guardian or issuance of a protective order be filed promptly in another state.

(3) In determining whether it is an appropriate forum, the court shall consider all relevant factors, including:

(a) Any expressed preference of the respondent;

(b) Whether there is reason to suspect that abuse, neglect or exploitation of the respondent has occurred or is likely to occur and which state could best protect the respondent from the abuse, neglect or exploitation;

(c) The length of time the respondent was physically present in or was a legal resident of this or another state;

(d) The distance of the respondent from the court in each state;

(e) The financial circumstances of the respondent's estate;

(f) The nature and location of the evidence;

(g) The ability of the court in each state to decide the issue expeditiously and the procedures necessary to present evidence;

(h) The familiarity of the court of each state with the facts and issues in the proceeding; and

(i) If an appointment was made, the court's ability to monitor the conduct of the guardian or conservator.

History:

[15-13-206, added 2011, ch. 36, sec. 1, p. 82.]
Idaho Code § 15-3-907 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-907
15-3-907 DISTRIBUTION IN KIND — EVIDENCE.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-907. Distribution in kind — Evidence. If distribution in kind is made, the personal representative shall execute an instrument or deed of distribution assigning, transferring or releasing the assets to the distributee as evidence of the distributee's title to the property.

History:

[I.C., sec. 15-3-907, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-15-108 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-108
15-15-108 UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Status: in_force

PART 1.

Provisions

15-15-108. uniformity of application and construction. In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among the states that enact it.

History:

[15-15-108, added 2015, ch. 115, sec. 1, p. 299.]
Idaho Code § 15-5-510 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-510
15-5-510 NOTICE OF ORDER.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-510. NOTICE OF ORDER. [EFFECTIVE January 1, 2027] The petitioner shall give notice of an order under this part to the individual who is subject to the protective arrangement instead of guardianship or conservatorship, a person whose access to the individual is restricted by the order, and any other person as the court determines.

History:

[15-5-510, added 2026, ch. 79, sec. 7, p. 391.]
Idaho Code § 15-3-712 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-712
15-3-712 IMPROPER EXERCISE OF POWER — BREACH OF FIDUCIARY DUTY.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-712. Improper exercise of power — Breach of fiduciary duty. If the exercise of power concerning the estate is improper, the personal representative is liable to interested persons for damage or loss resulting from breach of his fiduciary duty to the same extent as a trustee of an express trust. The rights of purchasers and others dealing with a personal representative shall be determined as provided in sections 15-3-713 and 15-3-714 of this Part.

History:

[I.C., sec. 15-3-712, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-305 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-305
15-7-305 TRUSTEE'S DUTIES — APPROPRIATE PLACE OF ADMINISTRATION — DEVIATION.
Status: in_force

PART 3.

DUTIES AND LIABILITIES OF TRUSTEES

15-7-305. Trustee's duties — Appropriate place of administration — Deviation. A trustee is under a continuing duty to administer the trust at a place appropriate to the purposes of the trust and to its sound, efficient management. If the principal place of administration becomes inappropriate for any reason, the court may enter any order furthering efficient administration and the interests of beneficiaries, including, if appropriate, release of registration, removal of the trustee and appointment of a trustee in another state. Trust provisions relating to the place of administration and to changes in the place of administration or of trustee control unless compliance would be contrary to efficient administration or the purposes of the trust. Views of adult beneficiaries shall be given weight in determining the suitability of the trustee and the place of administration.

History:

[I.C., sec. 15-7-305, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-609 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-609
15-2-609 NONEXONERATION.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-609. Nonexoneration. A specific devise passes subject to any security interest existing at the date of death, without right of exoneration, regardless of a general directive in the will to pay debts.

History:

[I.C., sec. 15-2-609, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-302 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-302
15-3-302 INFORMAL PROBATE — DUTY OF REGISTRAR — EFFECT OF INFORMAL PROBATE.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-302. Informal probate — Duty of registrar — Effect of informal probate. Upon receipt of an application requesting informal probate of a will or informal statement of intestacy, the registrar, upon making the findings required by section 15-3-303 of this chapter shall issue a written statement of informal probate if at least five (5) days have elapsed since the decedent's death. Informal probate is conclusive as to all persons until superseded by an order in a formal testacy proceeding. No defect in the application or procedure relating thereto which leads to informal probate of a will renders the probate void.

History:

[I.C., sec. 15-3-302, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. 1973, ch. 167, sec. 8, p. 319.]
Idaho Code § 15-3-1102 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1102
15-3-1102 PROCEDURE FOR SECURING COURT APPROVAL OF COMPROMISE.
Status: in_force

PART 11.

COMPROMISE OF CONTROVERSIES

15-3-1102. Procedure for securing court approval of compromise. The procedure for securing court approval of a compromise is as follows:

(a) The terms of the compromise shall be set forth in an agreement in writing which shall be executed by all competent persons and parents acting for any minor child having beneficial interests or having claims which will or may be affected by the compromise. Execution is not required by any person whose identity cannot be ascertained or whose whereabouts is unknown and cannot reasonably be ascertained.

(b) Any interested person, including the personal representative or a trustee, then may submit the agreement to the court for its approval and for execution by the personal representative, the trustee of every affected testamentary trust, and other fiduciaries and representatives.

(c) After notice to all interested persons or their representatives, including the personal representative of the estate and all affected trustees of trusts, the court, if it finds that the contest or controversy is in good faith and that the effect of the agreement upon the interests of persons represented by fiduciaries or other representatives is just and reasonable, shall make an order approving the agreement and directing all fiduciaries under its supervision to execute the agreement. Minor children represented only by their parents may be bound only if their parents join with other competent persons in execution of the compromise. Upon the making of the order and the execution of the agreement, all further disposition of the estate is in accordance with the terms of the agreement.

History:

[I.C., sec. 15-3-1102, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-710 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-710
15-3-710 POWER TO AVOID TRANSFERS.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-710. Power to avoid transfers. The property liable for the payment of unsecured debts of a decedent includes all property transferred by him by any means which is in law void or voidable as against his creditors, and subject to prior liens, the right to recover this property, so far as necessary for the payment of unsecured debts of the decedent, is exclusively in the personal representative. The personal representative is not required to institute such an action unless requested by creditors who must pay or secure the cost and expenses of litigation.

History:

[I.C., sec. 15-3-710, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1004 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1004
15-3-1004 LIABILITY OF DISTRIBUTEES TO CLAIMANTS.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1004. Liability of distributees to claimants. After assets of an estate have been distributed and subject to section 15-3-1006, Idaho Code, an undischarged claim not barred may be prosecuted in a proceeding against one (1) or more distributees. No distributee shall be liable to claimants for amounts received as exempt property or homestead, or for amounts in excess of the value of his distribution as of the time of distribution. As between distributees, each shall bear the cost of satisfaction of unbarred claims as if the claim had been satisfied in the course of administration. Any distributee who shall have failed to notify other distributees of the demand made upon him by the claimant in sufficient time to permit them to join in any proceeding in which the claim was asserted against him loses his right of contribution against other distributees.

History:

[15-3-1004, added 1971, ch. 111, sec. 1, p. 233; am. 1978, ch. 350, sec. 15, p. 923; am. 2016, ch. 262, sec. 5, p. 684.]
Idaho Code § 15-2-613 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-613
15-2-613 SIMULTANEOUS DEATH — DISPOSITION OF PROPERTY.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-613. Simultaneous death — Disposition of property. Subject to extension by the provisions of section 15-2-104 and section 15-2-601 of this code, where the title to property or the devolution thereof depends upon priority of death and there is no sufficient evidence that the persons have died otherwise than simultaneously, the property of each person shall be distributed as if he had survived, except as otherwise provided in this section.

(a) Where two (2) or more beneficiaries are designated to take successively by reason of survivorship under another person's distribution of property and there is no sufficient evidence that these beneficiaries have died otherwise than simultaneously, the property thus disposed of shall be divided into as many equal portions as there are successive beneficiaries and these portions shall be distributed respectively to those who would have taken in the event that each designated beneficiary had survived.

(b) Where there is no sufficient evidence that two (2) joint tenants have died otherwise than simultaneously, the property so held shall be distributed one-half (1/2) as if one had survived and one-half (1/2) as if the other had survived. If there are more than two (2) joint tenants and all of them have so died, the property thus distributed shall be in the proportion that one bears to the whole number of joint tenants.

(c) Where the insured and the beneficiary in a policy of life or accident insurance have died and there is no sufficient evidence that they have died otherwise than simultaneously, the proceeds of the policy shall be distributed as if the insured had survived the beneficiary.

(d) This section shall not apply in the case of wills, living trusts, deeds, or contracts of insurance, wherein provision has been made for distribution of property different from the provisions of the section.

(e) This section shall be so construed and interpreted as to effectuate its general purpose to make uniform the law in those states which enact it.

(f) This section may be cited as the "uniform simultaneous death act."

History:

[I.C., sec. 15-2-613, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-202 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-202
15-7-202 TRUST PROCEEDINGS — VENUE.
Status: in_force

PART 2.

JURISDICTION OF COURT CONCERNING TRUSTS

15-7-202. Trust proceedings — Venue. Venue for proceedings under section 15-7-201 of this Part involving registered trusts is in the place of registration. Venue for proceedings under section 15-7-201 of this Part involving trusts not registered in this state is in any place where the trust properly could have been registered, and otherwise by the rules of civil procedure.

History:

[I.C., sec. 15-7-202, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-209 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-209
15-2-209 ELECTION OF NONDOMICILIARY.
Status: in_force

PART 2.

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

15-2-209. Election of nondomiciliary. Upon the death of any married person not domiciled in this state who dies leaving a valid will disposing of real property in this state which is not the community property of the decedent and the surviving spouse, the surviving spouse has the same right to elect to take a portion of or interest in such property against the will of the decedent as though the property was situated in the decedent's domicile at death.

History:

[I.C., sec. 15-2-209, as added by 1972, ch. 201, sec. 4, p. 510.]
Idaho Code § 15-3-807 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-807
15-3-807 PAYMENT OF CLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-807. Payment of claims. (a) Upon the expiration of the earlier of the time limitations provided in section 15-3-803, Idaho Code, for the presentation of claims, the personal representative shall proceed to pay the claims allowed against the estate in the order of priority prescribed, after making provision for homestead, family and support allowances, for claims already presented that have not yet been allowed or whose allowance has been appealed, and for unbarred claims that may yet be presented, including costs and expenses of administration. By petition to the court in a proceeding for the purpose, or by appropriate motion if the administration is supervised, a claimant whose claim has been duly allowed but not paid may secure an order directing the personal representative to pay the claim to the extent funds of the estate are available to pay it.

(b) The personal representative at any time may pay any just claim that has not been barred, with or without formal presentation, but he is personally liable to any other claimant whose claim is allowed and who is injured by its payment if:

(1) payment was made before the expiration of the time limit stated in subsection (a) of this section and the personal representative failed to require the payee to give adequate security for the refund of any of the payment necessary to pay other claimants; or

(2) payment was made, due to negligence or wilful fault of the personal representative, in such manner as to deprive the injured claimant of priority.

History:

[I.C., sec. 15-3-807, as added by 1971, ch. 111, sec. 1, p. 233; am. 1991, ch. 87, sec. 5, p. 194.]
Idaho Code § 15-12-118 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-118
15-12-118 AGENT'S RESIGNATION — NOTICE.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-118. Agent's resignation — Notice. If a power of attorney does not provide the method for an agent's resignation, an agent may resign by giving written notice to the principal and, if the principal is incapacitated:

(1) To the conservator or guardian, if one (1) has been appointed for the principal, and a coagent or successor agent; or

(2) If there is no person described in subsection (1) of this section, to:

(a) The principal's caregiver;

(b) Another person reasonably believed by the agent to have sufficient interest in the principal's welfare; or

(c) A governmental agency having authority to protect the welfare of the principal.

History:

[15-12-118, added 2008, ch. 186, sec. 2, p. 566.]
Idaho Code § 15-5-701 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-701
15-5-701 UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Status: in_force

PART 7

MISCELLANEOUS PROVISIONS [EFFECTIVE JANUARY 1, 2027]

15-5-701. UNIFORMITY OF APPLICATION AND CONSTRUCTION. [effective January 1, 2027] In applying and construing this uniform act, consideration shall be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.

History:

[15-5-701, added 2026, ch. 79, sec. 9, p. 392.]
Idaho Code § 15-5-114 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-114
15-5-114 WAIVER OF NOTICE.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-114. waiver of notice. [effective january 1, 2027] (1) Except as otherwise provided in subsection (2) of this section, a person may waive notice under this chapter in a record signed by the person or the person's attorney and filed in the proceeding.

(2) A respondent, individual subject to guardianship, individual subject to conservatorship, or individual subject to a protective arrangement under this chapter may not waive notice under this chapter.

History:

[15-5-114, added 2026, ch. 79, sec. 3, p. 334.]
Idaho Code § 15-15-107 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-107
15-15-107 REMEDIES UNDER OTHER LAW.
Status: in_force

PART 1.

Provisions

15-15-107. remedies under other law. The remedies under this act are not exclusive and do not abrogate any right or remedy under law of this state other than this chapter.

History:

[15-15-107, added 2015, ch. 115, sec. 1, p. 299.]
Idaho Code § 15-13-201 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-201
15-13-201 DEFINITIONS — SIGNIFICANT-CONNECTION FACTORS.
Status: in_force

PART 2

JURISDICTION

15-13-201. DEFINITIONS — SIGNIFICANT-CONNECTION FACTORS. (1) In this part:

(a) "Emergency" means a circumstance that likely will result in substantial harm to a respondent's health, safety or welfare, including finances, and for which the appointment of a guardian is necessary because no other person has authority and is willing to act on the respondent's behalf.

(b) "Home state" means the state in which the respondent was physically present, including any period of temporary absence, for at least six (6) consecutive months immediately before the filing of a petition for a protective order or the appointment of a guardian; or if none, the state in which the respondent was physically present, including any period of temporary absence, for at least six (6) consecutive months ending within the six (6) months prior to the filing of the petition.

(c) "Significant-connection state" means a state, other than the home state, with which a respondent has a significant connection other than mere physical presence and in which substantial evidence concerning the respondent is available.

(2) In determining whether a respondent has a significant connection with a particular state pursuant to sections 15–13–203 and 15–13–301(5), Idaho Code, the court shall consider:

(a) The location of the respondent's family and other persons required to be notified of the guardianship or protective proceeding;

(b) The length of time the respondent at any time was physically present in the state and the duration of any absence;

(c) The location of the respondent's property; and

(d) The extent to which the respondent has ties to the state such as voting registration, state or local tax return filing, vehicle registration, driver's license, social relationship and receipt of services.

History:

[15-13-201, added 2011, ch. 36, sec. 1, p. 81.]
Idaho Code § 15-2-509 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-509
15-2-509 REVIVAL OF REVOKED WILL.
Status: in_force

PART 5.

WILLS

15-2-509. Revival of revoked will. (a) If a second will which, had it remained effective at death, would have revoked the first will in whole or in part, is thereafter revoked by acts under section 15-2-507 of this chapter, the first will is revoked in whole or in part unless it is evident from the circumstances of the revocation of the second will or from testator's contemporary or subsequent declarations that he intended the first will to take effect as executed.

(b) If a second will which, had it remained effective at death, would have revoked the first will in whole or in part, is thereafter revoked by a third will, the first will is revoked in whole or in part, except to the extent it appears from the terms of the third will that the testator intended the first will to take effect.

(c) Republication of a revoked will revives such will.

History:

[I.C., sec. 15-2-509, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-308 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-308
15-7-308 REMOVAL OF TRUSTEE.
Status: in_force

PART 3.

DUTIES AND LIABILITIES OF TRUSTEES

15-7-308. Removal of trustee. (1) A trustee may be removed in accordance with the terms of the trust or by the court on its own initiative or on petition of a trustor, cotrustee or beneficiary.

(2) The court may remove a trustee or order other appropriate relief:

(a) If the trustee has committed a material breach of trust;

(b) If the trustee is unfit or unable to administer the trust;

(c) If lack of cooperation among cotrustees substantially impairs the administration of the trust;

(d) If the investment decisions of the trustee, although not constituting a breach of trust, have resulted in investment performance persistently and substantially below those of comparable trusts;

(e) If, because of changed circumstances, removal of the trustee would substantially further the trustor's purpose in creating the trust; or

(f) For other good cause shown.

(3) Pending a final decision on the petition to remove the trustee, the court may order such appropriate relief as may be necessary to protect the trust property or the interests of the beneficiaries.

History:

[15-7-308, added 2000, ch. 157, sec. 1, p. 400.]
Idaho Code § 15-13-401 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-401
15-13-401 REGISTRATION OF GUARDIANSHIP ORDERS.
Status: in_force

PART 4

REGISTRATION AND RECOGNITION OF ORDERS FROM OTHER STATES

15-13-401. REGISTRATION OF GUARDIANSHIP ORDERS. If a guardian has been appointed in another state and a petition for the appointment of a guardian is not pending in this state, the guardian appointed in the other state, after giving notice to the appointing court of an intent to register, may register the guardianship order in this state by filing as a foreign judgment in a court, in any appropriate county of this state, certified copies of the order and letters of office.

History:

[15-13-401, added 2011, ch. 36, sec. 1, p. 85.]
Idaho Code § 15-5-205 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-205
15-5-205 ATTENDANCE AND PARTICIPATION AT HEARING FOR APPOINTMENT OF GUARDIAN FOR MINOR.
Status: in_force

PART 2

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

15-5-205. Court appointment of guardian of minor — Venue. [effective until January 1, 2027] The venue for guardianship proceedings for a minor is in the place where the minor resides or is present.

15-5-205. ATTENDANCE AND PARTICIPATION AT HEARING FOR APPOINTMENT OF GUARDIAN FOR MINOR. [effective January 1, 2027] (1) The court shall require a minor who is the subject of a hearing under section 15-5-203, Idaho Code, to attend the hearing and allow the minor to participate in the hearing unless the court determines, by clear and convincing evidence presented at the hearing or a separate hearing, that:

(a) The minor consistently and repeatedly refused to attend the hearing after being fully informed of the right to attend and, if the minor is twelve (12) years of age or older, the potential consequences of failing to attend;

(b) There is no practicable way for the minor to attend the hearing;

(c) The minor lacks the ability or maturity to participate meaningfully in the hearing; or

(d) Attendance would be harmful to the minor.

(2) Unless excused by the court for good cause, the person proposed to be appointed as guardian for a minor shall attend a hearing under section 15-5-203, Idaho Code.

(3) Each parent of a minor who is the subject of a hearing under section 15-5-203, Idaho Code, has the right to attend the hearing.

(4) A person may request permission to participate in a hearing under section 15-5-203, Idaho Code. The court may grant the request, with or without hearing, upon determining that it is in the best interest of the minor who is the subject of the hearing. The court may impose appropriate conditions on the person's participation.

History:

[15-5-205, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 4, p. 344.]
Idaho Code § 15-8-302 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-302
15-8-302 BINDING AGREEMENT.
Status: in_force

PART 3.

NONJUDICIAL RESOLUTION

15-8-302. Binding agreement. Sections 15-8-301 through 15-8-305, Idaho Code, shall be applicable to the resolution of any matter, as defined in section 15-8-103, Idaho Code, other than matters subject to chapter 5, title 15, Idaho Code, or a trust for a minor or other incapacitated person created at its inception by the judgment or decree of a court unless the judgment or decree provides that sections 15-8-301 through 15-8-305, Idaho Code, shall be applicable. If all parties agree to a resolution of any such matter, then the agreement shall be evidenced by a written agreement signed by all parties. Subject to the provisions of section 15-8-304, Idaho Code, the written agreement shall be binding and conclusive on all persons interested in the estate or trust. The agreement shall identify the subject matter of the dispute and the parties. If the agreement or a memorandum of the agreement is to be filed with the court under section 15-8-303, Idaho Code, the agreement may, but need not, include provisions specifically addressing jurisdiction, governing law, the waiver of notice of the filing and the discharge of any special representative who has acted with respect to the agreement. If a party who virtually represents another person under section 15-8-205, Idaho Code, signs the agreement, then the party's signature constitutes the signature of all persons whom the party virtually represents, and all the virtually represented persons shall be bound by the agreement.

History:

[15-8-302, added 2005, ch. 122, sec. 1, p. 403.]
Idaho Code § 15-8-203 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-203
15-8-203 PROCEDURAL RULES.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-203. Procedural rules. The Idaho rules of civil procedure apply to all proceedings under part 2 of this chapter.

History:

[15-8-203, added 2005, ch. 122, sec. 1, p. 401.]
Idaho Code § 15-3-1203 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1203
15-3-1203 SMALL ESTATES — SUMMARY ADMINISTRATIVE PROCEDURE.
Status: in_force

PART 12.

COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT AND SUMMARY ADMINISTRATION PROCEDURE FOR SMALL ESTATES

15-3-1203. Small estates — Summary administrative procedure. If it appears from the inventory and appraisal that the value of the entire estate, less liens and encumbrances, does not exceed homestead allowance, exempt property, costs and expenses of administration, reasonable funeral expenses, and reasonable and necessary medical and hospital expenses of the last illness of the decedent, the personal representative, without giving notice to creditors, may immediately disburse and distribute the estate to the persons entitled thereto and file a closing statement as provided in section 15-3-1204 of this part.

History:

[15-3-1203, added 1971, ch. 111, sec. 1, p. 233; am. 2014, ch. 134, sec. 3, p. 370.]
Idaho Code § 15-1-306 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-306
15-1-306 JURY TRIAL.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-306. Jury trial. If duly demanded, a party is entitled to trial by jury in any proceeding in which any controverted question of fact arises as to which any party has a constitutional right to trial by jury.

History:

[I.C., sec. 15-1-306, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-304 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-304
15-7-304 DUTY TO PROVIDE BOND.
Status: in_force

PART 3.

DUTIES AND LIABILITIES OF TRUSTEES

15-7-304. Duty to provide bond. A trustee need not provide bond to secure performance of his duties unless required by the terms of the trust, reasonably requested by a beneficiary or found by the court to be necessary to protect the interests of the beneficiaries who are not able to protect themselves and whose interests otherwise are not adequately represented. On petition of the trustee or other interested person the court may excuse a requirement of bond, reduce the amount of the bond, release the surety, or permit the substitution of another bond with the same or different sureties. If bond is required, it shall be filed in the court of registration or other appropriate court in amounts and with sureties and liabilities as provided in sections 15-3-604 and 15-3-606 of this code relating to bonds of personal representatives.

History:

[I.C., sec. 15-7-304, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-111 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-111
15-12-111 COAGENTS AND SUCCESSOR AGENTS.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-111. Coagents and successor agents. (1) A principal may designate two (2) or more persons to act as coagents. Unless a power of attorney otherwise provides, each coagent may exercise its authority independently.

(2) A principal may designate one (1) or more successor agents to act if an agent resigns, dies, becomes incapacitated, is not qualified to serve, or declines to serve, including a successor coagent. A principal may grant to an agent or other person designated by name, office or function, authority to designate one (1) or more successor agents, including a successor coagent. Unless a power of attorney otherwise provides, a successor agent:

(a) Has the same authority as that granted to the original agent; and

(b) May not act until all predecessor agents have resigned, died, become incapacitated, are no longer qualified to serve, or have declined to serve.

(3) Except as otherwise provided in the power of attorney and subsection (4) of this section, an agent that does not participate in or conceal a breach of fiduciary duty committed by another agent, including a predecessor agent, is not liable for the actions of the other agent.

(4) An agent that has actual knowledge of a breach or imminent breach of fiduciary duty by another agent shall notify the principal and, if the principal is incapacitated, take any action reasonably appropriate in the circumstances to safeguard the principal's best interest. An agent that fails to notify the principal or take action as required by this subsection is liable for the reasonably foreseeable damages that could have been avoided if the agent had notified the principal or taken such action.

History:

[15-12-111, added 2008, ch. 186, sec. 2, p. 563.]
Idaho Code § 15-5-318 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-318
15-5-318 REMOVAL OF GUARDIAN FOR ADULT — APPOINTMENT OF SUCCESSOR.
Status: in_force

PART 3

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

15-5-318. TERMINATION OR MODIFICATION OF GUARDIANSHIP. [effective until January 1, 2027] (1) A guardianship terminates upon the death of the ward or upon order of the court.

(2) On petition of a ward, a guardian, or another person interested in the ward's welfare, the court may terminate a guardianship if the ward no longer needs the assistance or protection of a guardian. The court may modify the type of appointment or powers granted to the guardian if the extent of protection or assistance previously granted is currently excessive or insufficient or the ward's capacity to provide for support, care, education, health, and welfare has so changed as to warrant that action.

(3) Except as otherwise ordered by the court for good cause, the court, before terminating a guardianship, shall follow the same procedures to safeguard the rights of the ward as apply to a petition for guardianship. Upon presentation by the petitioner of evidence establishing a prima facie case for termination, the court shall order the termination unless it is proven that continuation of the guardianship is in the best interest of the ward.

15-5-318. REMOVAL OF GUARDIAN FOR ADULT — APPOINTMENT OF SUCCESSOR. [effective January 1, 2027] (1) The court may remove a guardian for an adult subject to guardianship for failure to perform the guardian's duties or for other good cause and appoint a successor guardian to assume the duties of guardian.

(2) The court shall hold a hearing to determine whether to remove a guardian for an adult subject to guardianship and appoint a successor guardian upon:

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

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

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

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

(4) An adult subject to guardianship who seeks to remove the guardian and have a successor guardian appointed has the right to choose an attorney to represent the adult subject to guardianship in this matter. If the adult subject to guardianship is not represented by an attorney, the court shall appoint an attorney under the same conditions as in section 15-5-305, Idaho Code. The court shall award reasonable attorney's fees to the attorney for the adult subject to guardianship as provided in section 15-5-119, Idaho Code.

(5) In selecting a successor guardian for an adult subject to guardianship, the court shall follow the priorities under section 15-5-309, Idaho Code.

(6) No later than thirty (30) days after appointing a successor guardian, the court shall give notice of the appointment to the adult subject to guardianship and any person entitled to notice under section 15-5-310(5), Idaho Code, or a subsequent order.

History:

[15-5-318, added 2014, ch. 135, sec. 1, p. 371; repealed and added 2026, ch. 79, sec. 5, p. 361.]
Idaho Code § 15-3-311 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-311
15-3-311 INFORMAL APPOINTMENT UNAVAILABLE IN CERTAIN CASES.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-311. Informal appointment unavailable in certain cases. If an application for informal appointment indicates the existence of a possible unrevoked testamentary instrument which may relate to property subject to the laws of this state, and which is not filed for probate in this court, the registrar shall decline the application.

History:

[I.C., sec. 15-3-311, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-302 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-302
15-13-302 ACCEPTING GUARDIANSHIP OR CONSERVATORSHIP TRANSFERRED FROM ANOTHER STATE.
Status: in_force

PART 3

TRANSFER OF GUARDIANSHIP OR CONSERVATORSHIP TO ANOTHER STATE

15-13-302. ACCEPTING GUARDIANSHIP OR CONSERVATORSHIP TRANSFERRED FROM ANOTHER STATE. (1) To confirm transfer of a guardianship or conservatorship transferred to this state under provisions similar to section 15–13–301, Idaho Code, the guardian or conservator must petition the court in this state to accept the guardianship or conservatorship. The petition must include a certified copy of the other state's provisional order of transfer.

(2) Notice of a petition pursuant to subsection (1) of this section must be given to those persons that would be entitled to notice if the petition was a petition for the appointment of a guardian or issuance of a protective order in both the transferring state and this state. The notice must be given in the same manner as notice is required to be given in this state.

(3) On the court's own motion or on request of the guardian or conservator, the incapacitated or protected person, or other person required to be notified of the proceeding, the court shall hold a hearing on a petition filed pursuant to subsection (1) of this section.

(4) The court shall issue an order provisionally granting a petition filed pursuant to subsection (1) of this section unless:

(a) An objection is made and the objector establishes that transfer of the proceeding would be contrary to the interests of the incapacitated or protected person; or

(b) The guardian or conservator is ineligible for appointment in this state.

(5) The court shall issue a final order accepting the proceeding and appointing a guardian or conservator as guardian or conservator in this state upon its receipt, from the court from which the proceeding is being transferred, of a final order issued under provisions similar to section 15–13–301, Idaho Code, transferring the proceeding to this state.

(6) Not later than ninety (90) days after issuance of a final order accepting transfer of a guardianship or conservatorship, the court shall determine whether the guardianship or conservatorship needs to be modified to conform to the law of this state.

(7) In granting a petition pursuant to this section, the court shall recognize a guardianship or conservatorship order from the other state, including the determination of the incapacitated or protected person's incapacity and the appointment of a guardian or conservator.

(8) The denial by a court of this state of a petition to accept a guardianship or conservatorship transferred from another state does not affect the ability of the guardian or conservator to seek appointment as guardian or conservator in this state pursuant to chapter 5, title 15, Idaho Code, if the court has jurisdiction to make an appointment other than by reason of the provisional order of transfer.

History:

[15-13-302, added 2011, ch. 36, sec. 1, p. 84.]
Idaho Code § 15-7-101 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-101
15-7-101 DUTY TO REGISTER TRUSTS.
Status: in_force

PART 1.

TRUST REGISTRATION

15-7-101. Duty to register trusts. The trustee of a trust having its principal place of administration in this state shall register the trust in the court of this state at the principal place of administration. Unless otherwise designated in the trust instrument, the principal place of administration of a trust is the trustee's usual place of business where the records pertaining to the trust are kept, or at the trustee's residence if he has no such place of business. In the case of co-trustees, the principal place of administration, if not otherwise designated in the trust instrument, is (1) the usual place of business of the corporate trustee if there is but one (1) corporate co-trustee, or (2) the usual place of business or residence of the individual trustee who is a professional fiduciary if there is but one (1) such person and no corporate co-trustee, and otherwise (3) the usual place of business or residence of any of the co-trustees as agreed upon by them. The duty to register under this Part does not apply to the trustee of a trust if registration would be inconsistent with the retained jurisdiction of a foreign court from which the trustee cannot obtain release.

History:

[I.C., sec. 15-7-101, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-423 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-423
15-5-423 CONSERVATOR'S REPORT AND ACCOUNTING — MONITORING.
Status: in_force

PART 4

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

15-5-423. Persons dealing with conservators — Protection. [effective until January 1, 2027] A person who in good faith either assists a conservator or deals with him for value in any transaction other than those requiring a court order as provided in section 15-5-408 of this Part, is protected as if the conservator properly exercised the power. The fact that a person knowingly deals with a conservator does not alone require the person to inquire into the existence of a power or the propriety of its exercise, except that restrictions on powers of conservators which are endorsed on letters as provided in section 15-5-426 of this Part are effective as to third persons. A person is not bound to see to the proper application of estate assets paid or delivered to a conservator. The protection here expressed extends to instances in which some procedural irregularity or jurisdictional defect occurred in proceedings leading to the issuance of letters. The protection here expressed is not by substitution for that provided by comparable provisions of the laws relating to commercial transactions and laws simplifying transfers of securities by fiduciaries.

15-5-423. CONSERVATOR'S REPORT AND ACCOUNTING — MONITORING. [effective January 1, 2027] A conservator's report and accounting and the monitoring of a conservatorship shall be done in accordance with Idaho supreme court rules.

History:

[15-5-423, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 379.]
Idaho Code § 15-3-915 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-915
15-3-915 DISTRIBUTION TO PERSON UNDER DISABILITY.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-915. Distribution to person under disability. A personal representative may discharge his obligation to distribute to any person under legal disability by distributing to his conservator, or any other person authorized by this code or otherwise to give a valid receipt and discharge for the distribution.

History:

[I.C., sec. 15-3-915, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-211 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-211
15-12-211 ESTATES, TRUSTS AND OTHER BENEFICIAL INTERESTS.
Status: in_force

PART 2.

AUTHORITY

15-12-211. Estates, trusts and other beneficial interests. (1) In this section, "estates, trusts, and other beneficial interests" means a trust, probate estate, guardianship, conservatorship, escrow or custodianship, or any other fund from which the principal is, may become, or claims to be, entitled to a share or payment.

(2) Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to estates, trusts and other beneficial interests authorizes the agent to:

(a) Accept, receive, receipt for, sell, assign, pledge or exchange a share in or payment from the estate, trust or beneficial interest;

(b) Demand or obtain money or another thing of value to which the principal is, may become, or claims to be, entitled by reason of the estate, trust or beneficial interest, by litigation or otherwise;

(c) Exercise for the benefit of the principal a presently exercisable power of appointment held by the principal;

(d)(i) Initiate, participate in, submit to alternative dispute resolution, settle, oppose or propose or accept a compromise with respect to litigation to:

1. Ascertain the meaning, validity or effect of a deed, will, declaration of trust or other instrument or transaction affecting the interest of the principal; or

2. Remove, substitute or surcharge a fiduciary; and

(ii) Regardless of whether or not language in a power of attorney grants general authority with respect to estates, trusts and other beneficial interests, the agent is authorized to enter into any resolution of disputes and other matters involving trusts and estates judicially or nonjudicially as provided in part 1, chapter 8, title 15, Idaho Code;

(e) Conserve, invest, disburse or use anything received for an authorized purpose;

(f) Transfer an interest of the principal in real property, stocks and bonds, accounts with financial institutions or securities intermediaries, insurance, annuities and other property to the trustee of a trust created by the principal as settlor; and

(g)(i) Release or consent to a reduction in or modification of a share in or payment from the estate, trust or beneficial interest; and

(ii) Regardless of whether or not language in a power of attorney grants general authority with respect to estates, trusts and other beneficial interests, the agent is authorized to reject, renounce or disclaim a share in or payment from the estate, trust or beneficial interest pursuant to section 15-2-801, Idaho Code.

History:

[15-12-211, added 2008, ch. 186, sec. 2, p. 574.]
Idaho Code § 15-5-415 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-415
15-5-415 PETITION FOR ORDER AFTER APPOINTMENT.
Status: in_force

PART 4

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

15-5-415. Death, resignation or removal of conservator. [effective until January 1, 2027] The court may remove a conservator for good cause, upon notice and hearing, or accept the resignation of a conservator. After his death, resignation or removal, the court may appoint another conservator. A conservator so appointed succeeds to the title and powers of his predecessor.

15-5-415. PETITION FOR ORDER AFTER APPOINTMENT. [effective January 1, 2027] An individual subject to conservatorship or a person interested in the welfare of the individual subject to conservatorship may petition for an order:

(1) Requiring the conservator to furnish a bond or collateral or additional bond or collateral or allowing a reduction in a bond or collateral previously furnished;

(2) Requiring an accounting for the administration of the conservatorship estate;

(3) Directing distribution;

(4) Removing the conservator and appointing a temporary or successor conservator;

(5) Modifying the type of appointment or powers granted to the conservator if the extent of protection or management previously granted is excessive or insufficient to meet the individual subject to conservatorship's needs, including because the individual subject to conservatorship's abilities or supports have changed;

(6) Rejecting or modifying the conservator's plan under section 15-5-419, Idaho Code, the conservator's inventory under section 15-5-420, Idaho Code, or the conservator's report under section 15-5-423, Idaho Code; or

(7) Granting other appropriate relief.

History:

[15-5-415, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 374.]
Idaho Code § 15-3-108 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-108
15-3-108 PROBATE — TESTACY AND APPOINTMENT PROCEEDINGS — ULTIMATE TIME LIMIT.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-108. Probate — Testacy and appointment proceedings — Ultimate time limit. No informal probate or appointment proceeding or formal testacy or appointment proceeding, other than a proceeding to probate a will previously probated at the testator's domicile and appointment proceedings relating to an estate in which there has been a prior appointment or proceedings under section 15-3-1201, Idaho Code, or section 15-3-1205, Idaho Code, may be commenced more than three (3) years after the decedent's death, except:

(1) If a previous proceeding was dismissed because of doubt about the fact of the decedent's death, appropriate probate, appointment or testacy proceedings may be maintained at any time thereafter upon a finding that the decedent's death occurred prior to the initiation of the previous proceeding and the applicant or petitioner has not delayed unduly in initiating the subsequent proceeding;

(2) Appropriate probate, appointment or testacy proceedings may be maintained in relation to the estate of an absent, disappeared or missing person for whose estate a conservator has been appointed, at any time within three (3) years after the conservator becomes able to establish the death of the protected person; and

(3) A proceeding to contest an informally probated will and to secure appointment of the person with legal priority for appointment in the event the contest is successful, may be commenced within the later of twelve (12) months from the informal probate or three (3) years from the decedent's death.

These limitations do not apply to proceedings to construe probated wills or determine heirs of an intestate or to proceedings under section 15-3-1201, Idaho Code, or section 15-3-1205, Idaho Code. In cases under subsection (1) or (2) of this section, the date on which a testacy or appointment proceeding is properly commenced shall be deemed to be the date of the decedent's death for purposes of other limitations provisions of this code which relate to the date of death.

History:

[15-3-108, added 1971, ch. 111, sec. 1, p. 233; am. 2014, ch. 264, sec. 1, p. 659.]
Idaho Code § 15-12-105 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-105
15-12-105 EXECUTION OF POWER OF ATTORNEY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-105. Execution of power of attorney. A power of attorney must be signed by the principal or in the principal's conscious presence by another individual directed by the principal to sign the principal's name on the power of attorney, including as set forth in section 73-114, Idaho Code. The signature is presumed to be genuine if the principal acknowledges the signature before a notary public or other individual authorized to take acknowledgments, including as set forth in section 51-109, Idaho Code.

History:

[15-12-105, added 2008, ch. 186, sec. 2, p. 561; am. 2017, ch. 192, sec. 10, p. 455.]
Idaho Code § 15-5-405 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-405
15-5-405 APPOINTMENT AND ROLE OF DD EVALUATION COMMITTEE OR VISITOR.
Status: in_force

PART 4

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

15-5-405. Notice. [effective until January 1, 2027] On a petition for appointment of a conservator or other protective order, notice shall be given in accordance with section 15-5-309, Idaho Code.

15-5-405. APPOINTMENT AND ROLE OF DD evaluation committee or VISITOR. [effective January 1, 2027] (1) Upon filing of a petition under section 15-5-402, Idaho Code, for appointment of a conservator for an adult with a developmental disability, the court shall appoint a DD evaluation committee to conduct an evaluation.

(2) Upon filing of a petition under section 15-5-402, Idaho Code, for appointment of a conservator for an adult without a developmental disability, the court shall appoint a visitor to conduct an evaluation.

(3) The appointment and role of a DD evaluation committee or visitor under this section shall be conducted in accordance with Idaho supreme court rules.

History:

[15-5-405, added 1971, ch. 111, sec. 1, p. 233; am. 2007, ch. 70, sec. 2, p. 188; am. 2007, ch. 71, sec. 3, p. 194; am. 2008, ch. 27, sec. 4, p. 45; repealed and added 2026, ch. 79, sec. 6, p. 367.]
Idaho Code § 15-4-202 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-202
15-4-202 PAYMENT OR DELIVERY DISCHARGES.
Status: in_force

PART 2.

POWERS OF FOREIGN PERSONAL REPRESENTATIVES

15-4-202. Payment or delivery discharges. Payment or delivery made in good faith on the basis of the proof of authority and affidavit releases the debtor or person having possession of the personal property to the same extent as if payment or delivery had been made to a local personal representative.

History:

[I.C., sec. 15-4-202, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-303A — Idaho Code / Title 15 / Chapter 3 / Section 15-3-303A
15-3-303A NOTICE REQUIRED.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-303A. Notice required. Upon issuance of a statement of informal probate if no letters are issued to a personal representative or determination of heirship of community property, the applicant must give notice to all heirs and devisees of the admission of the will to probate or the determination of heirship of community property. This information shall be sent by ordinary mail to each of the heirs and devisees whose address is reasonably available to the applicant. The applicant shall be responsible to any heir or devisee damaged by failure of the applicant to give proper notice under this section.

History:

[I.C., sec. 15-3-303A, as added by 1972, ch. 201, sec. 9, p. 510; am. 1973, ch. 167, sec. 9, p. 319.]
Idaho Code § 15-3-111 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-111
15-3-111 JOINT PROBATE ON DEATH OF SURVIVOR OF MARRIAGE DISSOLVED BY DEATH.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-111. Joint probate on death of survivor of marriage dissolved by death. In cases in which a marital community has been dissolved by the death of either spouse at any time, the survivor was then entitled to all of the property of the decedent by will, law, or both, and the survivor died before any proceeding had been commenced for the probate of the estate of the spouse whose death occurred first, the estates of both decedents may be joined for probate in a single proceeding in any court having jurisdiction of the estate of the spouse whose death occurred last. The three (3) year provision of section 15-3-108, Idaho Code, applies only to the death of the spouse whose death occurred last. The initial application or petition filed in any such joint proceeding shall contain a statement of the facts upon which such joint proceeding is based, in addition to all other statements required by this code to be made therein.

History:

[15-3-111, added 1973, ch. 26, sec. 1, p. 50; am. 1995, ch. 168, sec. 1, p. 651.]
Idaho Code § 15-8-201 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-201
15-8-201 PERSONS ENTITLED TO JUDICIAL PROCEEDINGS FOR DECLARATION OF RIGHTS OR LEGAL RELATIONS.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-201. Persons entitled to judicial proceedings for declaration of rights or legal relations. (1) Any party may have a judicial proceeding for the declaration of rights or legal relations with respect to:

(a) Any matter, as defined in section 15-8-103, Idaho Code;

(b) The resolution of any other case or controversy that arises under the Idaho Code and referenced judicial proceedings under this chapter; or

(c) The determination of the persons entitled to notice under section 15-8-204, Idaho Code.

(2) The provisions of this chapter apply to disputes arising in connection with estates of incapacitated persons unless otherwise covered by chapter 5, title 15, Idaho Code. The provisions of this chapter shall not supersede, but shall supplement, any otherwise applicable provisions and procedures contained in title 15, Idaho Code, or other Idaho law. The provisions of this chapter shall not apply to actions for wrongful death under any other chapter or title of Idaho Code.

History:

[15-8-201, added 2005, ch. 122, sec. 1, p. 400.]
Idaho Code § 15-5-119 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-119
15-5-119 COMPENSATION AND EXPENSES — IN GENERAL.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-119. COMPENSATION AND EXPENSES — IN GENERAL. [effective january 1, 2027] (1) Unless otherwise compensated or reimbursed, an attorney for a respondent in a proceeding under this chapter is entitled to reasonable compensation for services and reimbursement of reasonable expenses from the property of the respondent.

(2) Unless otherwise compensated or reimbursed, an attorney or other person whose services resulted in an order beneficial to an individual subject to guardianship or conservatorship or for whom a protective arrangement under this chapter was ordered is entitled to reasonable compensation for services and reimbursement of reasonable expenses and, if appropriate, reasonable attorney's fees and costs from the property of the individual subject to guardianship or conservatorship.

(3) Upon the petition of any interested person, the court may review compensation and expenses payable under this section and determine whether, or to what extent, such compensation and expenses are approved.

(4) If the court dismisses a petition under this chapter and determines the petition was filed in bad faith, the court may assess attorney's fees and costs and the cost of any court-ordered professional evaluation or visitor, DD evaluation committee, or guardian ad litem against the petitioner.

(5) If any person brings or defends any conservatorship proceeding in good faith, whether successful or not, the person is entitled to receive from the estate the person's necessary expenses and disbursements, including reasonable attorney's fees incurred in such proceeding.

(6) If the estate is inadequate to bear any of the reasonable compensation, fees, or costs referenced in this section, the court may apportion the reasonable compensation, fees, or costs to any party, or among the parties, as the court deems reasonable.

(7) The court may not apportion any reasonable compensation, fees, or costs to the county in which proceedings pursuant to this chapter were held.

History:

[15-5-119, added 2026, ch. 79, sec. 3, p. 335.]
Idaho Code § 15-6-302 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-302
15-6-302 REGISTRATION IN BENEFICIARY FORM — SOLE OR JOINT TENANCY OWNERSHIP.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-302. Registration in beneficiary form — Sole or joint tenancy ownership. Only individuals whose registration of a security shows sole ownership by one (1) individual or multiple ownership by two (2) or more with right of survivorship, rather than as tenants in common, may obtain registration in beneficiary form. Multiple owners of a security registered in beneficiary form hold as joint tenants with right of survivorship, as tenants by the entireties, or as owners of community property held in survivorship form, and not as tenants in common.

History:

[15-6-302, added 1996, ch. 303, sec. 1, p. 997.]
Idaho Code § 15-5-212A — Idaho Code / Title 15 / Chapter 5 / Section 15-5-212A
15-5-212A GUARDIANSHIPS ARISING IN CONNECTION WITH A PROCEEDING UNDER THE CHILD PROTECTIVE ACT.
Status: in_force

PART 2

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

15-5-212A. Guardianships arising in connection with a proceeding under the child protective act. [effective until January 1, 2027] Where a minor is within the jurisdiction of a court under the child protective act, or where a guardianship proceeding arose in connection with a permanency plan for a minor who was the subject of a proceeding under the child protective act:

(1) The court having jurisdiction over the proceeding under the child protective act shall have exclusive jurisdiction and venue over any guardianship proceeding involving such minor unless, in furtherance of the permanency plan, the court declines to exercise such jurisdiction and venue, notwithstanding sections 15-5-205 and 15-5-211, Idaho Code.

(2) In any action connected to a guardianship governed by this section, in addition to notice or service upon interested parties pursuant to section 15-1-401, Idaho Code, notice of the following shall be served upon the department of health and welfare in the manner prescribed in Idaho rule of civil procedure 4(d)(5):

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

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

(c) Any proceeding of any nature in such guardianship; or

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

(3) In any action governed by this section, the department of health and welfare shall have the right to appear and be heard at any hearing, and shall have the right to intervene at any stage of the action.

(4) A guardian appointed in an action governed by this section may not consent to the adoption of the minor without providing prior notice of the action of adoption to the department of health and welfare in a manner prescribed in section 15-1-401, Idaho Code.

(5) Any person who moves to terminate a guardianship governed by this section has the burden of proving, by clear and convincing evidence, that:

(a) There has been a substantial and material change in the circumstances of the parent or the minor since the establishment of the guardianship; and

(b) Termination of the guardianship would be in the best interests of the minor.

(6) In any action governed by this section, any person who moves to remove a guardian or modify a guardianship has the burden of proving, by clear and convincing evidence, that:

(a) There has been a substantial and material change in the circumstances of the parent or the minor since the establishment of the guardianship; and

(b) Removal of the guardian or modification of the guardianship would be in the best interests of the minor.

History:

[15-5-212A, added 2007, ch. 72, sec. 1, p. 195.]
Idaho Code § 15-13-102 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-102
15-13-102 DEFINITIONS.
Status: in_force

PART 1

GENERAL PROVISIONS

15-13-102. DEFINITIONS. In this chapter:

(1) "Adult" means an individual who has attained eighteen (18) years of age.

(2) "Conservator" means a person appointed by the court to administer the property of an adult, including a person appointed pursuant to chapter 5, title 15, Idaho Code.

(3) "Guardian" means a person appointed by the court to make decisions regarding the person of an adult, including a person appointed pursuant to chapter 5, title 15, Idaho Code.

(4) "Guardianship order" means an order appointing a guardian.

(5) "Guardianship proceeding" means a judicial proceeding in which an order for the appointment of a guardian is sought or has been issued.

(6) "Incapacitated person" means an adult for whom a guardian has been appointed.

(7) "Party" means the respondent, petitioner, guardian, conservator or any other person allowed by the court to participate in a guardianship or protective proceeding.

(8) "Person," except in the term "incapacitated person" or "protected person," means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality, or any other legal or commercial entity.

(9) "Protected person" means an adult for whom a protective order has been issued.

(10) "Protective order" means an order appointing a conservator or other order related to management of an adult's property.

(11) "Protective proceeding" means a judicial proceeding in which a protective order is sought or has been issued.

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

(13) "Respondent" means an adult for whom a protective order or the appointment of a guardian is sought.

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

History:

[15-13-102, added 2011, ch. 36, sec. 1, p. 79.]
Idaho Code § 15-6-310 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-310
15-6-310 TERMS, CONDITIONS AND FORMS FOR REGISTRATION.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-310. Terms, conditions and forms for registration. (1) A registering entity offering to accept registrations in beneficiary form may establish the terms and conditions under which it will receive requests (i) for registrations in beneficiary form, and (ii) for implementation of registrations in beneficiary form, including requests for cancellation of previously registered TOD beneficiary designations and requests for reregistration to effect a change of beneficiary. The terms and conditions so established may provide for proving death, avoiding or resolving any problems concerning fractional shares, designating primary and contingent beneficiaries, and substituting a named beneficiary's descendants to take in the place of the named beneficiary in the event of the beneficiary's death. Substitution may be indicated by appending to the name of the primary beneficiary the letters LDPS, standing for "lineal descendants per stirpes." This designation substitutes a deceased beneficiary's descendants who survive the owner for a beneficiary who fails to so survive, the descendants to be identified and to share in accordance with the law of the beneficiary's domicile at the owner's death governing inheritance by descendants of an intestate. Other forms of identifying beneficiaries who are to take on one (1) or more contingencies, and rules for providing proofs and assurances needed to satisfy reasonable concerns by registering entities regarding conditions and identities relevant to accurate implementation of registrations in beneficiary form, may be contained in a registering entity's terms and conditions.

(2) The following are illustrations of registrations in beneficiary form which a registering entity may authorize:

(a) Sole owner-sole beneficiary: John S. Brown, TOD (or POD) John S. Brown Jr.

(b) Multiple owners-sole beneficiary: John S. Brown, Mary B. Brown, JT TEN TOD John S. Brown Jr.

(c) Multiple owners-primary and secondary (substituted) beneficiaries: John S. Brown, Mary B. Brown, JT TEN TOD John S. Brown Jr., SUB BENE Peter Q. Brown or John S. Brown, Mary B. Brown, JT TEN TOD John S. Brown Jr., LDPS.

History:

[15-6-310, added 1996, ch. 303, sec. 1, p. 999.]
Idaho Code § 15-3-808 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-808
15-3-808 INDIVIDUAL LIABILITY OF PERSONAL REPRESENTATIVE.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-808. Individual liability of personal representative. (a) Unless otherwise provided in the contract, a personal representative is not individually liable on a contract properly entered into in his fiduciary capacity in the course of administration of the estate unless he fails to reveal his representative capacity and identify the estate in the contract.

(b) A personal representative is individually liable for obligations arising from ownership or control of the estate or for torts committed in the course of administration of the estate only if he is personally at fault.

(c) Claims based on contracts entered into by a personal representative in his fiduciary capacity, on obligations arising from ownership or control of the estate or on torts committed in the course of estate administration may be asserted against the estate by proceeding against the personal representative in his fiduciary capacity, whether or not the personal representative is individually liable therefor.

(d) Issues of liability as between the estate and the personal representative individually may be determined in a proceeding for accounting, surcharge or indemnification or other appropriate proceeding.

History:

[I.C., sec. 15-3-808, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-106 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-106
15-2-106 REPRESENTATION.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-106. Representation. If representation is called for by this code, the estate is divided into as many shares as there are surviving heirs in the nearest degree of kinship and deceased persons in the same degree who left issue who survive the decedent, each surviving heir in the nearest degree receiving one (1) share and the share of each deceased person in the same degree being divided among his issue in the same manner.

History:

[I.C., sec. 15-2-106, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-4-207 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-207
15-4-207 ANCILLARY AND OTHER LOCAL ADMINISTRATIONS — PROVISIONS GOVERNING.
Status: in_force

PART 2.

POWERS OF FOREIGN PERSONAL REPRESENTATIVES

15-4-207. Ancillary and other local administrations — Provisions governing. In respect to a nonresident decedent, the provisions of chapter 3 of this code govern (1) proceedings, if any, in a court of this state for probate of the will, appointment, removal, supervision, and discharge of the local personal representative, and any other order concerning the estate; and (2) the status, powers, duties and liabilities of any local personal representative and the rights of claimants, purchasers, distributees and others in regard to a local administration.

History:

[I.C., sec. 15-4-207, as added by 1971, ch. 111, sec. 1, p. 233.]