Idaho Code § 57-1406 — Idaho Code / Title 57 / Chapter 14 / Section 57-1406
57-1406 NO LIABILITY FOR TRANSFER OF FUNDS TO STATE.
Status: in_force

57-1406. No liability for transfer of funds to state. The United States and the secretary of agriculture thereof, shall be held free from liability by virtue of the transfer of the assets to the director of the department of agriculture of the state of Idaho pursuant to this act.

History:

[57-1406, added 1961, ch. 304, sec. 6, p. 565; am. 1974, ch. 18, sec. 231, p. 364.]
Idaho Code § 57-906 — Idaho Code / Title 57 / Chapter 9 / Section 57-906
57-906 CERTIFICATED REGISTERED PUBLIC OBLIGATION — SIGNATURES.
Status: in_force

57-906. Certificated registered public obligation — Signatures. (1) Any certificated registered public obligation signed by the authorized officers at the time of the signing thereof shall remain valid and binding, notwithstanding that before the issuance thereof any or all of such officers shall have ceased to fill their respective offices.

(2) Any authorized officer empowered to sign any certificated registered public obligation may adopt as and for the signature of such officer the signature of a predecessor in office in the event that such predecessor's signature appears on such certificated registered public obligation. An authorized officer incurs no liability by adoption of a predecessor's signature that would not be incurred by the authorized officer if the signature were that of the authorized officer.

History:

[57-906, added 1983, ch. 98, sec. 1, p. 214.]
Idaho Code § 57-1705 — Idaho Code / Title 57 / Chapter 17 / Section 57-1705
57-1705 PARTICIPATION IN PROGRAM.
Status: in_force

57-1705. Participation in program. (1) Primary reporting:

(a) Any hospital, outpatient surgery center, radiation treatment center, or treatment clinic diagnosing and/or treating a patient with cancer or a reportable benign tumor, on an inpatient or outpatient basis, shall report each case of cancer or reportable benign tumor to the department or the authorized contractor of the department within one hundred eighty (180) days of diagnosis.

(b) Independent pathology and cytology laboratories shall report each diagnosis of cancer or reportable benign tumor to the department or the authorized contractor within one hundred eighty (180) days of specimen analysis.

(2) Secondary reporting: In the event that a case of cancer or reportable benign tumor was not diagnosed or treated within a hospital, outpatient surgery center, radiation treatment center, or treatment clinic, the department or authorized contractor may request the case be reported by a physician's office.

(3) Each report of cancer or reportable benign tumor shall include information as defined by the department or the authorized contractor.

(4) The department or authorized contractor of the department shall have physical access to all records which would identify reportable cases and/or establish characteristics, treatment or medical status of reportable cases in the event that there has been a failure to report as delineated in subsections (1), (2) and (3) of this section or for the purpose of subsequent quality control studies and research projects conducted by the department or the authorized contractor.

(5) Nothing in this chapter shall prevent the department or authorized contractor from identifying and reporting cases using data linkages with death records, statewide cancer registries, and other potential sources.

History:

[57-1705, added 1995, ch. 67, sec. 5, p. 172.]
Idaho Code § 57-1703 — Idaho Code / Title 57 / Chapter 17 / Section 57-1703
57-1703 CANCER REGISTRY — DEFINITIONS.
Status: in_force

57-1703. Cancer registry — Definitions. (1) "Cancer" means all in situ or malignant neoplasms diagnosed by histology, radiology, laboratory testing, clinical observation, autopsy or suggestible by cytology, but excluding basal cell and squamous cell carcinoma of the skin unless occurring on a mucous membrane and excluding in situ neoplasms of the cervix.

(2) "Reportable benign tumors" means noncancerous neoplasms occurring in the brain, meninges, pineal gland or pituitary gland.

(3) "Confidential information" refers to information which may identify a cancer patient, health care facility or health care provider.

(4) "Contractor" means that individual, partnership, corporation or other entity performing cancer registry services under a contractual agreement with the department.

(5) "Department" means the Idaho department of health and welfare.

(6) "Population-based" refers to all cancers and reportable benign tumors diagnosed and/or treated within the state of Idaho by hospitals or other facilities providing screening, diagnostic or therapeutic services to patients with respect to cancer, and from physicians, surgeons, and all other health care providers diagnosing or providing treatment for cancer patients.

History:

[57-1703, added 1995, ch. 67, sec. 3, p. 171; am. 1999, ch. 76, sec. 1, p. 220.]
Idaho Code § 57-303 — Idaho Code / Title 57 / Chapter 3 / Section 57-303
57-303 CERTIFICATION OF AMOUNTS IN BOND REDEMPTION FUNDS.
Status: in_force

57-303. Certification of amounts in bond redemption funds. It shall be the duty of every county treasurer, not later than the second Monday in February of each year to certify to the county recorder of the same county the total amount in the county bond redemption, and the total amount in the bond redemption funds of the included common school districts.

The treasurers of other included bonding units within the county shall certify to the county recorder of the county in which such bonding unit is situated, not later than the date before mentioned, the total amount in the bond redemption fund of such bonding units.

History:

[(57-303) 1921, ch. 171, sec. 2a, as added by 1925, ch. 132, sec. 2, p. 188; I.C.A., sec. 55-303.]
Idaho Code § 57-718 — Idaho Code / Title 57 / Chapter 7 / Section 57-718
57-718 ESTABLISHMENT OF INVESTMENT BOARD — MEMBERS — QUALIFICATIONS.
Status: in_force

57-718. Establishment of investment board — Members — Qualifications. There is hereby established in the state board of land commissioners an endowment fund investment board, hereinafter referred to as the "investment board." This investment board shall consist of members hereinafter designated who shall be appointed by the governor subject to senate confirmation. The members of the investment board subject to appointment shall be: one (1) citizen with a minimum of ten (10) years' broad experience in the field of public educational administration, one (1) member of the Idaho senate, one (1) member of the Idaho house of representatives, and six (6) public members from the citizenry at large who are knowledgeable and experienced in financial matters and the placement or management of investment assets.

History:

[57-718, added 1969, ch. 244, sec. 5, p. 764; am. 1974, ch. 22, sec. 52, p. 592; am. 1975, ch. 244, sec. 1, p. 655; am. 1998, ch. 256, sec. 35, p. 839.]
Idaho Code § 57-211 — Idaho Code / Title 57 / Chapter 2 / Section 57-211
57-211 BONDS — AMORTIZED MATURITIES.
Status: in_force

57-211. Bonds — Amortized maturities. The bonds of any one (1) issue shall mature and be payable upon an annual amortization plan, the first annual amortized principal payment shall mature and be payable within two (2) years from and after the date of the bonds, and the various annual maturities shall, as nearly as practicable, be in such principal amounts as will, together with the accruing interest on all outstanding bonds of such issue, be met and paid by an equal annual tax levy for the payment of the principal of said bonds and interest thereon during the term for which such bonds shall be issued: provided, however:

(a) That anything in this section to the contrary notwithstanding, whenever the governing body of the issuing corporation shall in its sole discretion determine it to be to the advantage of such corporation, it may issue and sell such bonds with such annual maturities as it shall determine either prior to or after the fixing of the interest rates such bonds will bear, and in every such instance it shall be permissible for the governing body to issue such bonds in the annual maturities so determined upon and bearing the rate or rates of interest ascertained upon the sale of such bonds.

(b) That nothing herein contained shall be construed as prohibiting any serial maturity from being in the sum of $5,000 or an even multiple thereof.

History:

[(57-211) 1927, ch. 262, sec. 4, subd. (h), p. 546; I.C.A., sec. 55-211; am. 1933, ch. 38, sec. 1, p. 50; am. 1935, ch. 95, sec. 1, p. 180; am. 1963, ch. 183, sec. 4, p. 542.]
Idaho Code § 57-208 — Idaho Code / Title 57 / Chapter 2 / Section 57-208
57-208 BONDS — INTEREST RATE.
Status: in_force

57-208. Bonds — Interest rate. All such bonds shall bear interest at a rate or rates as may be fixed by any such governing board prior to the issuance of such bonds, which interest shall be payable semiannually (or as specially provided for hereinbefore) on such dates as may be fixed by any such governing board prior to the issue of any such bonds: provided, that when any proposition of the issuance of any such bond submitted to the vote of the electors shall have specified a maximum rate of interest to be borne by such bonds, the rate of interest thereon shall not exceed such specified maximum rate.

History:

[(57-208) 1927, ch. 262, sec. 4, subd. (e), p. 546; I.C.A., sec. 55-208; am. 1970, ch. 133, sec. 18, p. 309.]
Idaho Code § 57-226 — Idaho Code / Title 57 / Chapter 2 / Section 57-226
57-226 EFFECTIVE DATE OF ACT.
Status: in_force

57-226. Effective date of act. This act shall take effect and be in force from and after the first day of July, A.D. 1927.

History:

[(57-226) 1927, ch. 262, sec. 24, p. 546; I.C.A., sec. 55-226.]
Idaho Code § 57-231 — Idaho Code / Title 57 / Chapter 2 / Section 57-231
57-231 ISSUANCE OF BONDS BY THE STATE OF IDAHO OR POLITICAL SUBDIVISIONS — VARIABLE INTEREST RATES PERMITTED — CREDIT ENHANCEMENT ARRANGEMENTS.
Status: in_force

57-231. Issuance of bonds by the state of Idaho or political subdivisions — Variable interest rates permitted — Credit enhancement arrangements. Any other provision of law to the contrary notwithstanding, in the ordinance or resolution authorizing the issuance of any bonds, notes or other evidence of indebtedness otherwise permitted to be issued under the laws of the state of Idaho, the body charged with authorizing the issuance of such obligations for the state, its agencies, institutions, political subdivisions, cities, counties, school districts, irrigation districts, authorities, instrumentalities and municipal and quasi-municipal corporations now or hereafter existing under the laws of the state of Idaho, may specify either the rate or rates of interest, if any, on the bonds, notes or other evidences of indebtedness to be issued or may specify a method, formula or index pursuant to which the interest rate or rates on the bonds, notes or other evidences of indebtedness may be determined during the time such obligations are outstanding. Subject to the constitution, the resolution or ordinance may include the terms and conditions of arrangements which may be entered into by the issuer of such obligations with financial, banking and other institutions for letters of credit, standby letters of credit, reimbursement agreements and remarketing, indexing and tender agent agreements to secure such obligations, including payment from any legally available source of fees, charges or other amounts coming due under the agreements entered into in connection with the issuance of the obligations. Such arrangements need not be set forth in full in the resolution or ordinance, but may be incorporated by reference to the agreements entered into with the financial, banking or other institution.

History:

[57-231, added 1984, ch. 261, sec. 1, p. 631.]
Idaho Code § 57-235 — Idaho Code / Title 57 / Chapter 2 / Section 57-235
57-235 BONDS — DELEGATION AUTHORITY.
Status: in_force

57-235. bonds — delegation authority. (1) Whenever the governing body of any public body shall deem it advisable to issue bonds under its lawful authority, then, subject to the limits of such authority, the governing body may delegate to a member of the governing body or to the chief executive officer or chief financial officer of the public body, in accordance with specific instructions and procedures adopted by the governing body in a resolution or ordinance authorizing the issuance of bonds, the determination of any or all of the following:

(a) The rate of interest on the bonds;

(b) The conditions on which and the prices at which the bonds may be redeemed prior to maturity;

(c) The existence and amount of any capitalized interest or reserve funds;

(d) The price at which the bonds shall be sold;

(e) The principal amount and denominations of the bonds;

(f) The amount of principal maturing in each year;

(g) The dates upon which principal and interest shall be paid;

(h) The maturities and amounts of the bonds to be refunded, if any; and

(i) The terms of any contract to provide credit enhancement of the bonds.

(2) The designated member or officer or officers shall obtain terms for the items provided in paragraphs (a) through (i) of subsection (1) of this section that shall be consistent with, not in excess of and no less favorable than the terms as have been approved by the governing body and, if applicable in the case of bonds requiring voter approval, approved by the voters.

(3) Nothing herein shall confer upon any public body or the governing body, employees or agents thereof any additional powers not currently conferred under the laws and constitution of the state of Idaho with respect to issuance of bonds or any other matter, nor shall any limitation in the laws and constitution of the state of Idaho on the delegation of such powers be otherwise affected.

(4) For purposes of this section, the following terms shall have the following definitions:

(a) "Bond" or "bonds" means any revenue bond or general obligation bond, as those terms are defined in section 57-504, Idaho Code.

(b) "Governing body" means the council, commission, board of commissioners, board of directors, board of trustees, board of regents, members of an authority or other legislative body of a public body in which body the legislative powers of the public body are vested.

(c) "Public body" means the state of Idaho, its agencies, institutions, political subdivisions, school districts, authorities, instrumentalities, and municipal and quasi-municipal corporations now or hereafter existing under the laws of the state of Idaho.

(5) Any provision in this section providing that any action or thing shall be authorized, taken or done by ordinance or resolution shall be taken to mean that any such governing body shall proceed by ordinance or resolution as required or permitted by law or by the customary mode of proceeding by each such governing body, respectively, not forbidden by law.

History:

[57-235, added 2014, ch. 251, sec. 4, p. 632.]
Idaho Code § 57-103 — Idaho Code / Title 57 / Chapter 1 / Section 57-103
57-103 DEFINITIONS.
Status: in_force

57-103. Definitions. In this chapter, unless the context otherwise requires, words and phrases shall have the meanings defined in the sections following.

History:

[(57-103) 1921, ch. 256, sec. 3, p. 557; I.C.A., sec. 55-103.]
Idaho Code § 57-912 — Idaho Code / Title 57 / Chapter 9 / Section 57-912
57-912 APPLICABILITY — ELECTION — RECESSION.
Status: in_force

57-912. Applicability — Election — Recession. (1) Unless at any time prior to or at original issuance of a registered public obligation the official or official body of the issuer determines otherwise, this chapter shall be applicable to such registered public obligation, notwithstanding any provision of law to the contrary. When this chapter is applicable, the provisions of this chapter shall prevail over any inconsistent provision of any other law.

(2) Nothing in this chapter limits or prevents the issuance of obligations in any other form or manner authorized by law.

(3) Unless determined otherwise pursuant to subsection (1) of this section, the provisions of this chapter shall be applicable with respect to obligations which have heretofore been approved by vote, referendum or hearing, authorizing or permitting the authorization of obligations in bearer and registered form, or in bearer form only, and such obligations need not be resubmitted for a further vote, referendum or hearing, for the purpose of authorizing or permitting the authorization of registered public obligations pursuant to this chapter.

History:

[57-912, added 1983, ch. 98, sec. 1, p. 216.]
Idaho Code § 57-902 — Idaho Code / Title 57 / Chapter 9 / Section 57-902
57-902 DEFINITIONS.
Status: in_force

57-902. Definitions. As used in this chapter:

(1) "Authorized officer" means any individual required or permitted, alone or with others by any provision of law or by an issuing public entity to execute a certificated registered public obligation or any writing relating to an uncertificated registered public obligation.

(2) "Certificated registered public obligation" means a registered public obligation which is represented by an instrument.

(3) "Code" means the Internal Revenue Code of 1954, as amended.

(4) "Facsimile seal" means the reproduction by engraving, imprinting, stamping, or other means of the seal of the issuer, official or official body.

(5) "Facsimile signature" means the reproduction by engraving, imprinting, stamping, or other means of a manual signature.

(6) "Financial intermediary" means a bank, broker, clearing corporation or other person, or the nominee of any of them, which in the ordinary course of its business maintains registered public obligation accounts for its customers, when so acting.

(7) "Issuer" means a public entity which issues an obligation.

(8) "Obligation" means an agreement of a public entity to pay principal and any interest thereon, whether in the form of a contract to repay borrowed money, a lease, an installment purchase agreement, or otherwise, and includes a share, participation, or other interest in any such agreement.

(9) "Official actions" mean the actions by statute, order, ordinance, resolution, contract, or other authorized means by which an issuer provides for issuance of a registered public obligation.

(10) "Official or official body" means an officer or board that is empowered under the laws of one or more states including this state to provide for original issuance of an obligation of the issuer, by defining the obligation and its terms, conditions and other incidents, the successor or successors of any such official or official body, and such other person or group of persons as shall be assigned duties of such official or official body with respect to a registered public obligation under applicable law from time to time.

(11) "Public entity" means any entity, department, or agency which is empowered under the laws of one or more states, territories, possessions of the United States or the District of Columbia, including this state, to issue obligations any interest with respect to which may, under any provision of law, be provided an exemption from the income tax referred to in the code. The term "public entity" may thus include this state, a political subdivision, a municipal corporation, a state university or college, a school or other special district, a joint agreement entity, a public authority, a public trust, a nonprofit corporation, and other organizations.

(12) "Registered public obligation" means an obligation issued by a public entity which is issued pursuant to a system of registration.

(13) "System of registration" and its variants means a plan that provides:

(a) With respect to a certificated registered public obligation, that (i) the certificated registered public obligation specify a person entitled to the registered public obligation and the rights it represents, and (ii) transfer of the certificated registered public obligation and the rights it represents may be registered upon books maintained for that purpose by or on behalf of the issuer; and

(b) With respect to an uncertificated registered public obligation, that (i) books be maintained by or on behalf of the issuer for the purpose of registration of the transfer of a registered public obligation that specify the person entitled to the public obligation and the rights evidenced thereby, and (ii) the transfer of the uncertificated registered public obligation and the rights evidenced thereby be registered upon such books.

(14) "Uncertificated registered public obligation" means a registered public obligation which is not represented by an instrument.

History:

[57-902, added 1983, ch. 98, sec. 1, p. 211.]
Idaho Code § 57-133B — Idaho Code / Title 57 / Chapter 1 / Section 57-133B
57-133B UNLAWFUL DISCLOSURE OF INFORMATION RELATING TO DESIGNATED DEPOSITORIES — PENALTY.
Status: in_force

57-133B. Unlawful disclosure of information relating to designated depositories — Penalty. Any information obtained from any designated depository by the treasurer of a depositing unit shall be subject to disclosure according to chapter 1, title 74, Idaho Code, provided that federal or state examiners shall have a lawful right to examine said designated depository or to proper officials legally empowered to investigate criminal charges relating to said designated depository shall have a right to examine said depository. Any public official who violates any provision of this section by improperly disclosing information shall forfeit his office or employment and shall also be guilty of a felony. Any person who is not lawfully entitled to such information and who attempts to obtain such information illegally or who misuses such information as he may have obtained shall be guilty of a felony.

History:

[57-133B, added 1969, ch. 142, sec. 10, p. 448; am. 1986, ch. 74, sec. 14, p. 227; am. 1990, ch. 213, sec. 86, p. 551; am. 2015, ch. 141, sec. 155, p. 500.]
Idaho Code § 57-715 — Idaho Code / Title 57 / Chapter 7 / Section 57-715
57-715 PERMANENT ENDOWMENT FUNDS DECLARED TO BE TRUST FUNDS.
Status: in_force

57-715. Permanent endowment funds declared to be trust funds. Permanent endowment funds of the state of Idaho are hereby declared to be trust funds of the highest and most sacred order and shall be controlled, managed and invested by the investment board and the investment manager(s) or custodian(s) in accordance with the highest standard, as directed by law and according to policies established by the state board of land commissioners, and as hereinafter provided.

History:

[57-715, added 1969, ch. 244, sec. 2, p. 764; am. 1972, ch. 69, sec. 1, p. 140; am. 1998, ch. 256, sec. 33, p. 838.]
Idaho Code § 57-725 — Idaho Code / Title 57 / Chapter 7 / Section 57-725
57-725 REPORTS TO THE STATE BOARD OF LAND COMMISSIONERS.
Status: in_force

57-725. Reports to the state board of land commissioners. The investment board shall make reports to the state board of land commissioners as directed by the state board of land commissioners.

History:

[57-725, added 1969, ch. 244, sec. 12, p. 764; am. 1972, ch. 69, sec. 8, p. 140; am. 1975, ch. 197, sec. 4, p. 549; am. 1997, ch. 162, sec. 3, p. 468; am. 1998, ch. 256, sec. 44, p. 841.]
Idaho Code § 57-1108 — Idaho Code / Title 57 / Chapter 11 / Section 57-1108
57-1108 PERMANENT BUILDING FUND CREATED — USE OF FUND.
Status: in_force

57-1108. Permanent building fund created — Use of fund. The permanent building fund is hereby created and established in the state treasury to which shall be deposited all revenues derived from taxes imposed and transfers authorized pursuant to the provisions of this act. All moneys now or hereafter in the permanent building fund are hereby dedicated for the purpose of building needed structures, renovations, repairs to and remodeling of existing structures at the several state institutions and for the several agencies of state government. The state treasurer shall invest the idle moneys in the fund, and the interest earned on such investments shall be retained by the fund.

History:

[57-1108, added 1961, ch. 43, sec. 1, p. 66; am. 1998, ch. 26, sec. 1, p. 143.]
Idaho Code § 57-234 — Idaho Code / Title 57 / Chapter 2 / Section 57-234
57-234 CREATION AND PERFECTION OF GOVERNMENT SECURITY INTERESTS.
Status: in_force

57-234. Creation and perfection of government security interests. (1) The revenues, fees, rents, charges, taxes or other property pledged by a governmental unit for the purpose of securing its bonds, which pledge is hereby authorized, are immediately subject to the lien of the pledge, and the lien shall be a perfected lien upon the effective date of the security agreement. No physical delivery of any security agreement or any other act is required. Neither the security agreement nor a financing statement need be filed or recorded under the uniform commercial code or otherwise. The lien of any pledge is valid, binding, perfected and enforceable from the time the pledge is made. The lien of the pledge shall have priority based on the time of the creation of the pledge unless otherwise provided in the security agreement. The lien of the pledge shall have priority as against all parties having claims of any kind in tort, contract, or otherwise against the governing body, irrespective of whether the parties have notice of the lien. Each pledge and security agreement made for the benefit or security of any of the bonds shall continue to be effective until the principal, interest, and premium, if any, on the bonds have been fully paid or provision for payment has been made, or until the lien created by the security agreement has been released by agreement of the parties in interest or as provided by the security agreement that created the lien.

(2) As used in this section:

(a) "Bonds" means any bond, note, lease or other obligation of a governmental unit;

(b) "Governmental unit" has the meaning assigned in section 28-9-102, Idaho Code;

(c) "Pledge" means the creation of a security interest of any kind;

(d) "Property" means any property or interests therein, other than real property; and

(e) "Security agreement" means any resolution, ordinance, indenture, document, or other agreement or instrument under which the revenues, fees, rents, charges, taxes or other property are pledged to secure the bonds.

(3) This section expressly governs the creation, perfection, priority and enforcement of a security interest created by the state or a governmental unit of the state, notwithstanding any provisions in chapter 9, title 28, Idaho Code, to the contrary.

History:

[(57-234) 57-232, added 2001, ch. 208, sec. 30, p. 830; am. and redesig. 2005, ch. 25, sec. 119, p. 131.]
Idaho Code § 57-1303 — Idaho Code / Title 57 / Chapter 13 / Section 57-1303
57-1303 COUNTY APPORTIONMENT OF FOREST RESERVE FUNDS.
Status: in_force

57-1303. County apportionment of forest reserve funds. The auditor of each county receiving a portion of this fund shall within ten (10) days of receipt of this money allot and distribute seventy per cent (70%) of this money to the county general road fund and to the treasurer of the highway districts and good road districts in the county in proportion to the mileage of each within the county, to be expended for the construction and repair of roads and bridges, and thirty per cent (30%) to the various school districts and joint county school districts within the county in proportion to the number of pupils in average daily attendance in each district in the year immediately prior to this distribution. The distribution of such moneys to the respective school districts entitled thereto shall be in addition to and without regard to any assistance to such school districts from any and all other sources in maintaining the minimum educational program and minimum transportation program.

History:

[57-1303, added 1957, ch. 116, sec. 3, p. 194; am. 1963, ch. 65, sec. 1, p. 253; am. 1980, ch. 87, sec. 1, p. 190.]
Idaho Code § 57-104 — Idaho Code / Title 57 / Chapter 1 / Section 57-104
57-104 DEPOSITING UNIT.
Status: in_force

57-104. Depositing unit. Every municipal and quasi-municipal corporation, recreation district, improvement district, school district, or governmental unit, of every kind, character or class, now or hereafter created or organized, and authorized by law to levy taxes or special assessments, for which the county treasurer does not act as treasurer, and every county, is a depositing unit: provided, that as to any such depositing unit as herein defined the moneys of which may at any time be in the custody, charge or possession of any county treasurer or tax collector, the county shall be deemed to be the depositing unit with respect to such moneys while the same so remain in such custody, charge or possession, and also of all moneys in the custody, charge or possession of any county treasurer or tax collector for the credit of any school district or other political subdivision of a county authorized by law to levy taxes or special assessments and not herein defined as a "depositing unit."

The board of control or other agency created by or as a result of contracts entered into under the authority of federal and state statutes pursuant to which such board or other agency acts as the operating agent for one or more irrigation districts within the state of Idaho, including the board of control of the Boise Project as created by the respective contracts entered into by and between the United States and the New York irrigation district, Nampa & Meridian irrigation district, Boise-Kuna irrigation district, Wilder irrigation district, in the state of Idaho, and the Big Bend irrigation district in the state of Oregon, under the provisions of the Act of Congress of June 17, 1902 (32 Stat. 388) and acts amendatory thereof or supplemental thereto, and particularly under the provisions of section 4 of the Act of Congress of December 5, 1924, (43 Stat. 672, 701, now sections 500 and 501 of chapter 12, title 43 of the United States Code Annotated), all generally referred to as the Reclamation Law, shall also be deemed to be a depositing unit within the meaning and for the purposes of this chapter, (being the public depository law) with boundaries coinciding with those of the irrigation districts in this state for which said board of control, or other agency, now or hereafter acts as operating agent, and as such shall also be deemed to be located in all counties in the state in which all or any part of such irrigation district or districts are located, and all moneys coming into the possession of such board of control, or such other agency, are public moneys and may be deposited in bank, under the provisions of this chapter, in the name of such board, or other agency.

History:

[(57-104) 1921, ch. 256, sec. 4, p. 557; am. 1925, ch. 45, sec. 1, p. 63; I.C.A., sec. 55-104; am. 1937, ch. 35, sec. 1, p. 46; am. 1939, ch. 42, sec. 1, p. 84; am. 1969, ch. 142, sec. 1, p. 448; am. 1974, ch. 15, sec. 2, p. 302.]
Idaho Code § 57-1307 — Idaho Code / Title 57 / Chapter 13 / Section 57-1307
57-1307 DISTRIBUTION OF REVENUES.
Status: in_force

57-1307. Distribution of revenues. All moneys received by the state treasurer under the provisions of chapter 12 and chapter 13, title 57, Idaho Code, for transmittal to other units or departments of government shall be expeditiously paid to the units or departments as soon as distribution information is received from the appropriate agency of the federal government. To accomplish expeditious payment the division of financial management, and the state controller, shall immediately carry out their duties.

If a payment under the provisions of chapter 12 or chapter 13, title 57, Idaho Code, has been made in error to other units or departments due to erroneous information received from the appropriate agency of the federal government or due to any other reason, the state treasurer shall either make the necessary adjustments in the next distribution to said units or departments, or shall expeditiously demand refunds from those units or departments which were overpaid and such units or departments shall pay such refunds expeditiously to the state treasurer.

History:

[57-1307, added 1980, ch. 137, sec. 3, p. 302; am. 1988, ch. 78, sec. 1, p. 136; am. 1994, ch. 180, sec. 117, p. 501.]
Idaho Code § 57-601 — Idaho Code / Title 57 / Chapter 6 / Section 57-601
57-601 INVESTMENT OF SINKING FUND — PURCHASE OF OUTSTANDING BONDS.
Status: in_force

57-601. Investment of sinking fund — Purchase of outstanding bonds. The treasurer of the state of Idaho, the city council or city commissioner of every city, the board of trustees of every village, the board of county commissioners of every county, the board of commissioners of every highway district, the board of trustees of every school district, the board of commissioners of every drainage district, the board of directors of every irrigation district, the board of trustees of every library district, and the governing board of every taxing district within the state of Idaho, whenever there is in any sinking fund, now existing or hereafter created by authority of the laws of the state, an amount in excess of the requirements to pay bonds maturing within the current year, shall, so far as practicable, invest the same in time certificates of deposit of public depositories, interest-bearing general obligation bonds, tax anticipation notes or treasury certificates lawfully issued by the United States of America, the state of Idaho, or any city, county, highway district, or school district in the state of Idaho. The state or any city, village, county, highway district, school district, drainage district, irrigation district, library district, or any other taxing district in the state of Idaho may purchase for the sinking fund any bonds originally issued or assumed by it and keep the same alive in the sinking fund and resell the same, or any other investments of the sinking funds, when it may be deemed advisable to make more advantageous investments or to provide means for the redemption of maturing bonds; provided, that if any bonds so purchased are not necessary for the protection of any such sinking fund the governing board shall cause any such bonds together with the interest coupons thereon to be cancelled; provided, that whenever there is in any sinking fund of any irrigation district, now existing or hereafter created by authority of the laws of the state, an amount of funds in excess of the requirements to pay bonds maturing within the current year, such irrigation district may invest such excess moneys in any of the anticipation notes or warrants or other interest-bearing securities of such irrigation district; provided, further that any county hospital board may invest in short term interest-bearing bonds and other evidences of indebtedness of the United States, time certificates of deposit of public depositories or savings accounts insured by the federal deposit insurance corporation, to the extent of such insurance, whenever there are current expense funds in excess of requirements for the current year when it may be deemed advisable to put surplus current funds to work.

History:

[(57-601) 1925, ch. 119, sec. 1, p. 167; am. 1929, ch. 123, sec. 1, p. 203; I.C.A., sec. 55-601; am. 1953, ch. 185, sec. 1, p. 295; am. 1957, ch. 221, sec. 1, p. 499; am. 1972, ch. 169, sec. 1, p. 418.]
Idaho Code § 57-812 — Idaho Code / Title 57 / Chapter 8 / Section 57-812
57-812 CONSOLIDATION INTO ROTARY FUND.
Status: in_force

57-812. Consolidation into rotary fund. (1) Those accounting entities on the records of the state controller and state treasurer, commonly referred to as "rotary funds," but which are not recognized or created by law, may be consolidated into the rotary fund as accounts by the state controller, utilizing such numbering and identification sequence as fits the needs of the state's accounting system.

(2) All financial transactions of the rotary fund, including the receipt of moneys and payments by warrant, shall be maintained on the account level within the rotary fund. The state controller and the state treasurer may prescribe requirements for this purpose.

(3) After July 1, 1977, accounts within the rotary fund may be established in the manner provided by sections 67-2019 through 67-2022, Idaho Code, with the numbering and identification sequence to be assigned by the state controller.

History:

[57-812, added 1976, ch. 51, sec. 2, p. 170; am. 1994, ch. 180, sec. 114, p. 500.]
Idaho Code § 57-603 — Idaho Code / Title 57 / Chapter 6 / Section 57-603
57-603 WRONGFUL DISBURSEMENT FROM SINKING FUND — LIABILITY OF MEMBER OR DISBURSING OFFICER OF TAXING BOARD — ENFORCEMENT.
Status: in_force

57-603. Wrongful disbursement from sinking fund — Liability of member or disbursing officer of taxing board — Enforcement. Any member of any taxing board, or any disbursing officer thereof, who shall vote for the expenditure of, or expend or disburse, any money from any sinking fund for any purpose other than that for which such fund was created, shall be personally liable, together with his bondsmen, for all money so paid out, disbursed or expended. The prosecuting attorney of the county in which such taxing district or any part thereof is situated shall, upon the demand of any taxpayer, commence a proper civil action against such person or persons and his or their bondsmen, and prosecute the same to final judgment for the purpose of collecting the full amount for which they are liable; and the amount of the judgment or any part thereof when collected shall be placed in the sinking fund from which such moneys were illegally taken.

History:

[(57-603) 1929, ch. 159, sec. 1, p. 289; I.C.A., sec. 55-603.]
Idaho Code § 57-305 — Idaho Code / Title 57 / Chapter 3 / Section 57-305
57-305 COUNTY AUDITOR TO KEEP INFORMATION FOR REFERENCE.
Status: in_force

57-305. County auditor to keep information for reference. The county auditor shall keep in some convenient form for reference, the information received from the various treasurers as herein provided.

History:

[(57-305) 1921, ch. 171, sec. 4, p. 366; am. 1925, ch. 132, sec. 4, p. 185; I.C.A., sec. 55-305; am. 1994, ch. 180, sec. 112, p. 499.]
Idaho Code § 57-108 — Idaho Code / Title 57 / Chapter 1 / Section 57-108
57-108 AUDITOR.
Status: in_force

57-108. Auditor. "Auditor" is the officer of a depositing unit charged by law or by ordinance or resolution of the supervising board with the duty of checking the accounts of the treasurer.

History:

[(57-108) 1921, ch. 256, sec. 7, p. 557; I.C.A., sec. 55-108.]
Idaho Code § 57-903 — Idaho Code / Title 57 / Chapter 9 / Section 57-903
57-903 FINDINGS OF STATE INTERESTS — PURPOSES.
Status: in_force

57-903. Findings of state interests — Purposes. (1) The code provides that interest with respect to certain obligations may not be exempt from federal income taxation unless they are in registered form. It is therefore a matter of state concern that public entities be authorized to provide for the issuance of obligations in such form. It is a purpose of this act to empower all public entities to establish and maintain a system pursuant to which obligations may be issued in registered form within the meaning of the applicable provisions of the code.

(2) Obligations have traditionally been issued in bearer rather than in registered form, and a change from bearer to registered form may affect the relationships, rights and duties of issuers of and the persons that deal with obligations, and by such effect, the costs. Such effects will impact the various issuers and varieties of obligations differently depending on their legal and financial characteristics, their markets and their adaptability to recent and prospective technological and organizational developments. It is, therefore, a matter of state concern that public entities be provided flexibility in the development of such systems and control over system incidents, so as to accommodate such differing impacts. It is a purpose of this act to empower the establishment and maintenance, and amendment from time to time, of differing systems of registration of obligations, including system incidents, so as to accommodate the differing impacts upon issuers and varieties of obligations. It is further a purpose of this act to authorize systems that will facilitate the prompt and accurate transfer of registered public obligations and develop practices with regard to the registration and transfer of registered public obligations.

History:

[57-903, added 1983, ch. 98, sec. 1, p. 212.]
Idaho Code § 57-1701 — Idaho Code / Title 57 / Chapter 17 / Section 57-1701
57-1701 CREATION OF CENTRAL CANCER REGISTRY FUND — PURPOSE.
Status: in_force

57-1701. Creation of central cancer registry fund — Purpose. There is hereby created and established in the state treasury a fund to be known as the "central cancer registry fund" to which shall be deposited the revenues derived from the tax imposed in section 63-2506, Idaho Code. All moneys now or hereafter in the central cancer registry fund are hereby dedicated for the purpose of contracting for and obtaining the services of a continuous registry of all cancer patients in the state of Idaho and maintaining cooperative exchange of information with other states providing similar cancer registry. The department of health and welfare is charged with the administration of this fund for the purposes specified herein. The amount of money credited to the central cancer registry fund from the tax imposed in section 63-2506, Idaho Code, shall not exceed the distribution provided in section 63-2520(b)(3), Idaho Code, and the current fiscal year's appropriation, and any moneys in excess thereof derived from this tax shall be credited to the general fund. All claims against the fund shall be examined, audited and allowed in the manner now or hereafter provided by law for claims against the state of Idaho.

History:

[57-1701, added 1972, ch. 150, sec. 1, p. 324; am. 1975, ch. 56, sec. 1, p. 120; am. 1994, ch. 45, sec. 1, p. 73; am. 1995, ch. 67, sec. 2, p. 170; am. 2000, ch. 132, sec. 37, p. 345.]
Idaho Code § 57-821 — Idaho Code / Title 57 / Chapter 8 / Section 57-821
57-821 AMERICAN RED CROSS OF GREATER IDAHO FUND.
Status: in_force

57-821. American red cross of greater idaho fund. There is hereby created in the state treasury, the American red cross of greater Idaho fund. Moneys in the fund shall be appropriated to the Idaho chapter of the American red cross to provide disaster relief services, emergency preparation and prevention services and communication services between the armed forces and families. Moneys in the fund shall be appropriated for use in Idaho only.

History:

[57-821, added 2006, ch. 88, sec. 3, p. 260.]
Idaho Code § 57-905 — Idaho Code / Title 57 / Chapter 9 / Section 57-905
57-905 CERTIFICATED REGISTERED PUBLIC OBLIGATION — EXECUTION — AUTHENTICATION.
Status: in_force

57-905. Certificated registered public obligation — Execution — Authentication. (1) A certificated registered public obligation shall be executed by the issuer by the manual or facsimile signature or signatures of authorized officers. Any signature of an authorized officer may be attested by the manual or facsimile signature of another authorized officer.

(2) In addition to the signature referred to in subsection (1) of this section any certificated registered public obligation or any writing relating to an uncertificated registered public obligation may include a certificate or certificates signed by the manual or facsimile signature of an authenticating agent, registrar, transfer agent or the like.

(3) At least one (1) signature of an authorized officer or other person required or permitted to be placed on a certificated registered public obligation shall be a manual signature.

History:

[57-905, added 1983, ch. 98, sec. 1, p. 214.]
Idaho Code § 57-1112 — Idaho Code / Title 57 / Chapter 11 / Section 57-1112
57-1112 ANTICIPATION OF REVENUES IN PERMANENT BUILDING FUND.
Status: in_force

57-1112. Anticipation of revenues in permanent building fund. The state treasurer is hereby authorized and directed to anticipate the revenues in the permanent building fund by the issuance of tax anticipation notes in accordance with authority conferred by sections 63-3201, 63-3202, 63-3203 and 63-3204, Idaho Code, and in accordance with the procedures and subject to the limitations provided in those sections, as amended, in the same manner as though the revenues in the general fund were being anticipated.

History:

[57-1112, added 1961, ch. 43, sec. 10, p. 66; am. 2017, ch. 41, sec. 1, p. 62.]
Idaho Code § 57-1702 — Idaho Code / Title 57 / Chapter 17 / Section 57-1702
57-1702 CANCER CONTROL FUND.
Status: in_force

57-1702. Cancer control fund. There shall be established in the dedicated fund in the state treasury the cancer control fund, to which shall be credited the revenues derived from the tax distributed by subsection (b)(3) of section 63-2520, Idaho Code. All moneys now or hereafter in the cancer control fund, to the extent appropriated, are hereby dedicated for the purpose of contracting for and obtaining the services to promote cancer control for the citizens of Idaho, through research, education, screening and treatment. The director of the department of health and welfare is charged with the administration of moneys appropriated from the fund unless otherwise provided by law.

History:

[57-1702, added 1979, ch. 33, sec. 1, p. 48; am. 1987, ch. 339, sec. 6, p. 719; am. 2014, ch. 115, sec. 4, p. 331.]
Idaho Code § 57-135 — Idaho Code / Title 57 / Chapter 1 / Section 57-135
57-135 TREASURER'S MONTHLY REPORT.
Status: in_force

57-135. Treasurer's monthly report. If not otherwise required by statute to report information about the financial affairs of a political subdivision, it shall be the duty of the treasurer to file a report in writing with the governing board no later than the last business day of each month, showing exactly how much cash is in the treasury and in what financial institutions such funds may be deposited or invested as of the last day of the preceding month. Such reports shall be included with materials related to the next governing board meeting agenda at which it may be examined by the governing board. If the governing board shall find that the treasurer has willfully made any false statement therein, he may be suspended or removed from office in accordance with applicable provisions of law.

History:

[57-135, added 1921, ch. 256, sec. 31, p. 557; I.C.A., sec. 55-134; am. 2017, ch. 129, sec. 3, p. 304.]
Idaho Code § 57-1203 — Idaho Code / Title 57 / Chapter 12 / Section 57-1203
57-1203 EXPENDITURE OF FUNDS — PURPOSES.
Status: in_force

57-1203. Expenditure of funds — Purposes. The money deposited in the range improvement fund of any county, or paid to any grazing district treasurer pursuant to the provisions of sections 57-1201 and 57-1202, Idaho Code, shall be expended as directed by the board of district advisors of such grazing district for range improvements and maintenance, predatory animal control, rodent control, poisonous or noxious weed extermination, or for any other purpose that is deemed to be most beneficial to the permittees from whom the funds are derived and for the counties involved in each district.

History:

[57-1203, added 1937, ch. 28, sec. 3, p. 39; am. 1974, ch. 195, sec. 2, p. 1503; am. 1994, ch. 249, sec. 1, p. 793.]
Idaho Code § 57-504 — Idaho Code / Title 57 / Chapter 5 / Section 57-504
57-504 ADVANCE REFUNDING OF BONDS.
Status: in_force

57-504. Advance refunding of bonds. (1) Except where the context otherwise requires, the terms defined in this section shall for all purposes have the meanings herein specified:

(a) "Governing body" means the council, commission, board of commissioners, board of directors, board of trustees, board of regents, or other legislative body of a public body designated herein in which body the legislative powers of the public body are vested.

(b) "Public body" means the state of Idaho, its agencies, institutions, political subdivisions, school districts, authorities, instrumentalities, and municipal and quasi-municipal corporations now or hereafter existing under the laws of the state of Idaho.

(c) "Bond" means any revenue bond or general obligation bond.

(d) "Revenue bond" means any bond, note, warrant, certificate of indebtedness, or other obligation for the payment of money issued by a public body or any predecessor of any public body and which is payable from designated revenues or a special fund but excluding any obligation constituting an indebtedness within the meaning of any applicable statutory debt limitation and any obligation payable solely from special assessments.

(e) "General obligation bond" means any bond, note, warrant, certificate of indebtedness, or other obligation of a public body which constitutes an indebtedness within the meaning of any applicable statutory debt limitation.

(f) "Advance refunding bonds" mean bonds issued for the purpose of refunding outstanding bonds in advance of their maturity.

(g) "Issuer" means the public body issuing any bond or bonds.

(h) "Ordinance" means an ordinance of a city or county or resolution or other instrument by which the governing body of the public body exercising any power hereunder takes formal action and adopts legislative provisions and matters of some permanency.

(i) "Government obligations" mean direct obligations of the United States of America, or other securities, the principal and interest of which are unconditionally guaranteed by the United States of America.

(j) Words used herein importing singular or plural number may be construed so that one number includes both.

(2) The governing body of any public body may by ordinance provide for the issuance of bonds to refund outstanding bonds heretofore or hereafter issued by such public body or its predecessor, only: (1) to pay or discharge all or any part of such outstanding series or issue of bonds, including any interest thereon, in arrears or about to become due and for which sufficient funds are not available; or (2) to achieve a savings or other objective that the governing body finds to be beneficial to the public body. Any bonds issued for refunding purposes may be delivered in exchange for the outstanding bonds being refunded or may be sold in such manner and at such price as the governing body may in its discretion determine advisable. Such bonds may be issued without an election unless an election is required by the constitution of the state of Idaho.

(3) Advance refunding bonds may be issued in a principal amount in excess of the principal amount of the bonds to be refunded as determined by the governing body. Such amount may be equal to the full amount required to pay the principal of and interest on the bonds to be refunded to and including their dates of maturity or principal redemption in accordance with the advance refunding plan adopted by the governing body, together with all costs incurred in accomplishing such refunding. The principal amount of the refunding bonds may be less than or the same as the principal amount of the bonds being refunded so long as provision is duly and sufficiently made for the retirement or redemption of such bonds to be refunded. Any reserves held to secure the bonds to be refunded may be applied to the redemption or retirement of such bonds, or otherwise as the governing body may determine.

(4) Prior to the application of the proceeds derived from the sale of advance refunding bonds to the purposes for which such bonds shall have been issued, such proceeds, together with any other legally available funds including reserve funds, may be invested and reinvested only in government obligations maturing at such time or times as may be required to provide funds sufficient to pay principal, interest and redemption premiums, if any, due in connection with the bonds to be refunded or the advance refunding bonds, or both, in accordance with the advance refunding plan. To the extent incidental expenses have been capitalized, such bond proceeds may be used to defray such expenses.

(5) The governing body may contract with respect to the safekeeping and application of the advance refunding bond proceeds and other funds included therewith and the income therefrom including the right to appoint a trustee which may be any trust company or state or national bank having powers of a trust company within or without the state of Idaho. The governing body may provide in the advance refunding plan that until such moneys are required to redeem or retire the bonds to be refunded, the refunding bond proceeds and other funds, and the income therefrom shall be used to pay and secure payment of principal of, interest on, and redemption premiums, if any, due in connection with all or a portion of the advance refunding bonds or the bonds being refunded, or both.

(6) In computing indebtedness for the purpose of any applicable statutory debt limitation there shall be deducted from the amount of outstanding indebtedness the principal amount of outstanding general obligation bonds for the payment of which there shall have been dedicated and deposited in escrow, government obligations the principal of or interest on which, or both, will be sufficient to provide for the payment of said general obligation bonds as to principal, interest and redemption premiums, if any, when due at maturity or upon some earlier date upon which such bonds shall have been called for redemption in accordance with their terms.

(7) When a public body has irrevocably set aside for and pledged to the payment of bonds to be refunded advance refunding bond proceeds and other moneys in amounts which together with known earned income from the investment thereof will be sufficient in amount to pay the principal of, interest on, and any redemption premiums on such bonds as the same become due and to accomplish the refunding as scheduled, such bonds shall be deemed duly paid and discharged for the purpose of any applicable statutory debt limitation.

(8) Bonds for refunding and bonds for any other purpose or purposes authorized may be issued separately or issued in combination in one or more series or issues by the same issuer.

(9) Except as specifically provided in this section, refunding bonds issued hereunder shall be issued in accordance with the provisions of law applicable to the type of bonds of the issuer being refunded, either at the time of the issuance of the refunding bonds or the bonds to be refunded.

(10) Refunding bonds may be made payable from any taxes or pledged revenues, or both, which might be legally pledged for the payment of the bonds being refunded at the time of the issuance of the advance refunding bonds or at the time of the issuance of the bonds being refunded, as the governing body may determine.

(11) The authority of a public body to issue refunding bonds pursuant to this section is additional to any existing authority to issue such bonds and nothing in this section shall prevent the issuance of such bonds pursuant to any other law, and this section shall not be construed to amend any existing law authorizing the issuance of refunding bonds by a public body.

(12) If any provision of this section, or its application to any person or circumstance is held invalid, the remainder of the section, or the application of the provision to other persons or circumstances is not affected.

History:

[57-504, added 1977, ch. 237, sec. 1, p. 711.]
Idaho Code § 57-233 — Idaho Code / Title 57 / Chapter 2 / Section 57-233
57-233 SALE OF BONDS — ELECTRONIC BIDDING.
Status: in_force

57-233. Sale of bonds — Electronic bidding. Whenever a public entity is authorized to sell bonds, notes or other obligations at public sale, the governing body may, in its discretion, provide for the sale of such bonds, notes or other obligations pursuant to any system of electronic bidding which the governing body, in the exercise of its sound discretion, deems fair to potential bidders which produces the lowest effective interest rate to the issuer.

History:

[57-233, added 2001, ch. 264, sec. 6, p. 970.]
Idaho Code § 57-109 — Idaho Code / Title 57 / Chapter 1 / Section 57-109
57-109 DEPOSITING UNIT IN TWO OR MORE COUNTIES — DESIGNATION OF AUDITOR.
Status: in_force

57-109. Depositing unit in two or more counties — Designation of auditor. If any depositing unit as defined in this chapter, or any part thereof, is located or deemed to be located in two (2) or more counties of the state, then the county auditor of whichever one of such counties as is from time to time designated by the supervising board of such depositing unit, and he alone, shall have, exercise and be vested with all the rights, powers and duties with respect to such depositing unit and the whole thereof, as a county auditor has or exercises under the provisions of this chapter with respect to depositing units located entirely in his own county.

History:

[(57-109) I.C.A., sec. 55-108-A, as added by 1939, ch. 41, sec. 1, p. 83.]
Idaho Code § 57-138 — Idaho Code / Title 57 / Chapter 1 / Section 57-138
57-138 LIABILITY OF COUNTY AUDITOR UNDER PUBLIC DEPOSITORY LAW.
Status: in_force

57-138. Liability of county auditor under public depository law. The county auditor shall not be liable personally or upon his official bond for any losses by reason of his acts under the provisions of the public depository law, except insofar as such acts are in bad faith and have resulted in such loss.

History:

[(57-138) 1921, ch. 256, sec. 33-A, as added by 1927, ch. 154, sec. 13, p. 200; I.C.A., sec. 55-137.]
Idaho Code § 57-1109 — Idaho Code / Title 57 / Chapter 11 / Section 57-1109
57-1109 NET REVENUES RECEIVED FROM ABANDONED PROPERTY DEPOSITED TO CREDIT OF GENERAL FUND.
Status: in_force

57-1109. Net revenues received from abandoned property deposited to credit of general fund. Any net revenues derived under and pursuant to the provisions of chapter 5, title 14, Idaho Code, shall be deposited by the authority collecting the same directly to the credit of the general fund.

History:

[57-1109, added 1961, ch. 43, sec. 4, p. 66; am. 1982, ch. 136, sec. 1, p. 388; am. 2024, ch. 27, sec. 8, p. 219.]
Idaho Code § 57-1401 — Idaho Code / Title 57 / Chapter 14 / Section 57-1401
57-1401 PURPOSE OF LAW.
Status: in_force

57-1401. Purpose of law. It is hereby declared, as a matter of legislative determination, that agriculture in Idaho is in dire need of additional facilities and funds for rural rehabilitation purposes and that in the interest of the public welfare and general prosperity of the people of the state of Idaho that agriculture should be maintained and encouraged by having at its disposal those federal funds allotted to Idaho for rural rehabilitation purposes.

History:

[57-1401, added 1961, ch. 304, sec. 1, p. 565.]
Idaho Code § 57-207 — Idaho Code / Title 57 / Chapter 2 / Section 57-207
57-207 BONDS — DENOMINATION.
Status: in_force

57-207. Bonds — Denomination. The denominations of each such bond shall be one thousand dollars ($1,000) or any even multiple thereof not exceeding one hundred thousand dollars ($100,000) as fixed by ordinance or resolution prior to the issuance thereof; provided, that bond number one (1) of each series or issue may be issued in any denomination not exceeding one hundred thousand dollars ($100,000).

History:

[(57-207) 1927, ch. 262, sec. 4, subd. (d), p. 546; I.C.A., sec. 55-207; am. 1963, ch. 183, sec. 2, p. 542; am. 1984, ch. 135, sec. 1, p. 321.]
Idaho Code § 57-907 — Idaho Code / Title 57 / Chapter 9 / Section 57-907
57-907 CERTIFICATED REGISTERED PUBLIC OBLIGATION — SEAL.
Status: in_force

57-907. Certificated registered public obligation — Seal. When a seal is required or permitted in the execution of any certificated registered public obligation, an authorized officer may cause the seal to be printed, engraved, stamped, or otherwise placed in facsimile thereon. The facsimile seal has the same legal effect as the impression of the seal.

History:

[57-907, added 1983, ch. 98, sec. 1, p. 214.]
Idaho Code § 57-723A — Idaho Code / Title 57 / Chapter 7 / Section 57-723A
57-723A DEPOSIT AND DISTRIBUTION OF EARNINGS RESERVE FUNDS — INCOME FUNDS — ADMINISTRATIVE COSTS.
Status: in_force

57-723A. Deposit and distribution of earnings reserve funds — Income funds — Administrative costs. (1) As directed by the state board of land commissioners, the investment board shall distribute the earnings from the investments or securities in accordance with this act and the laws governing the respective endowment funds. Earnings from the investment of permanent endowment funds related to state land grants shall be deposited into each endowment's respective earnings reserve fund for distribution as provided in this section.

(2) At least annually, the state board of land commissioners shall distribute moneys constituting earnings reserve funds, in excess of the amount necessary to pay administrative costs, to the income funds of the respective endowments, to each endowment's respective permanent endowment fund or maintained as a free fund balance in the earnings reserve funds, in amounts to be determined by the state board of land commissioners.

(3) Moneys in the earnings reserve funds shall be available for appropriation by the legislature to pay for administrative costs incurred managing the assets of the endowments including, but not limited to, real property and monetary assets.

History:

[57-723A, added 1998, ch. 256, sec. 40, p. 840.]
Idaho Code § 57-111 — Idaho Code / Title 57 / Chapter 1 / Section 57-111
57-111 FINANCIAL INSTITUTIONS ELIGIBLE AS DEPOSITORIES — CERTAIN FUNDS OF IRRIGATION DISTRICTS UNDER SECTION 43-118, IDAHO CODE.
Status: in_force

57-111. Financial institutions eligible as depositories — Certain funds of irrigation districts under section 43-118, Idaho Code. Any national bank, state bank, trust company, federal savings and loan association, state savings and loan association, federal credit union or state credit union, located within the geographical boundaries of any depositing unit, may become a depository of the public funds of such depositing unit by making application therefor to its supervising board and may under the provisions of section 57-130, Idaho Code, become the depository of other depositing units within the state.

Provided, that moneys which have been or shall be hereafter derived by irrigation districts organized under and by virtue of the provisions of section 43-118, Idaho Code, from the sale of coupon bonds for the payment of interest on bonds outstanding as provided by chapter 5, title 43, Idaho Code, may be deposited in a depository designated within the state of Idaho as provided by this chapter, or in such other depository within or without the state of Idaho as shall be designated by resolution of the board of directors of the irrigation district, and upon such terms and conditions as shall be agreed upon by the directors of the irrigation district and the purchasers of the outstanding bonds: provided, however, that the funds available as aforesaid shall in no manner be dissipated or used for any purpose other than the payment of interest on outstanding bonds.

History:

[(57-111) 1921, ch. 256, sec. 9, p. 557; am. 1925, ch. 81, sec. 1, p. 115; I.C.A., sec. 55-110; am. 1935, ch. 134, sec. 2, p. 320; am. 1969, ch. 142, sec. 2, p. 448; am. 1986, ch. 74, sec. 5, p. 223.]
Idaho Code § 57-822 — Idaho Code / Title 57 / Chapter 8 / Section 57-822
57-822 INL SETTLEMENT FUND.
Status: in_force

57-822. INL settlement fund. (1) There is hereby established in the state treasury a fund, separate and apart from all other public moneys or funds of this state, to be known as the INL settlement fund.

(2) The fund shall consist of all payments received from the U.S. department of energy, or a successor agency, pursuant to the 1995 court approved settlement between the state of Idaho, the U.S. department of energy and the U.S. navy.

(3) Moneys in the fund may be expended by the office of the governor, consistent with the terms of the court approved settlement, to mitigate the impacts of the Idaho national laboratory workforce restructuring on the Idaho economy by furthering the creation of sustainable jobs and diversification of the southeastern Idaho economy, and for other purposes mutually acceptable to the governor of the state of Idaho and the U.S. department of energy.

(4) All moneys placed in the fund are hereby continuously appropriated to the office of the governor for the purposes described in this section.

(5) Pending use, surplus moneys in the fund shall be invested by the state treasurer in the same manner as provided under section 67-1210, Idaho Code. Interest earned on the investments shall be returned to the fund.

History:

[(57-822) 67-806A, added 1997, ch. 244, sec. 1, p. 708; am. & redesig. 2007, ch. 83, sec. 12, p. 235.]
Idaho Code § 57-143 — Idaho Code / Title 57 / Chapter 1 / Section 57-143
57-143 INSPECTION OF TREASURER'S OFFICE.
Status: in_force

57-143. Inspection of treasurer's office. The supervising board or any person authorized by it in writing, may, during business hours, in the presence of the treasurer or his deputy or clerk, inspect and examine the books of account in the office of its treasurer and all contracts, writings, securities and other papers belonging to the depositing unit or pertaining to the business thereof, held by the treasurer, and may inspect and count the moneys belonging to the county and the several funds thereof in the custody of the treasurer; and it is hereby made the duty of the treasurer to furnish all reasonable facilities for the purpose.

History:

[(57-143) 1921, ch. 256, sec. 38, p. 557; I.C.A., sec. 55-142.]
Idaho Code § 57-403 — Idaho Code / Title 57 / Chapter 4 / Section 57-403
57-403 RECORD OF REGISTERED BONDS.
Status: in_force

57-403. Record of registered bonds. Such treasurer or such other official shall keep in his office, such book or books as may be necessary, so as to show at all times what bonds are registered as to principal only, and what bonds are registered as to both principal and interest.

History:

[(57-403) 1921, ch. 89, sec. 3, p. 167; I.C.A., sec. 55-403.]
Idaho Code § 57-107 — Idaho Code / Title 57 / Chapter 1 / Section 57-107
57-107 TREASURER.
Status: in_force

57-107. Treasurer. "Treasurer" is the official custodian of public moneys as defined in this chapter.

History:

[(57-107) 1921, ch. 256, sec. 6, p. 557; am. 1925, ch. 45, sec. 3, p. 63; I.C.A., sec. 55-107.]
Idaho Code § 57-217 — Idaho Code / Title 57 / Chapter 2 / Section 57-217
57-217 SALE OF BONDS — DISCOUNT OR COMMISSION TO BIDDER PROHIBITED — EMPLOYMENT OF EXPERT SERVICES AUTHORIZED.
Status: in_force

57-217. Sale of bonds — Discount or commission to bidder prohibited — Employment of expert services authorized. No discount or commission shall be allowed or paid on or for any such sale to any purchaser or bidder, directly or indirectly, for or on account of any legal or other services rendered by any such bidder's attorneys or employees in connection with the issuance or sale of such bonds: provided, that the governing body of any such issuer may employ expert legal or other expert services in connection with the authorization and issuance of such bonds if in the judgment of such governing body it will be to the financial interest of the issuer so to do.

History:

[(57-217) 1927, ch. 262, sec. 5, subd. (d), p. 546; I.C.A., sec. 55-217.]
Idaho Code § 57-716 — Idaho Code / Title 57 / Chapter 7 / Section 57-716
57-716 INVESTMENT OF PROCEEDS OF THE SALES OF PUBLIC LANDS.
Status: in_force

57-716. Investment of proceeds of the sales of public lands. The proceeds of the sales of endowment lands of the state, if not deposited into the land bank fund established in section 58-133, Idaho Code, and used to purchase other lands, shall be deposited into the appropriate permanent endowment funds and must be invested for and on account of the specific purposes for which the lands were granted.

History:

[57-716, added 1969, ch. 244, sec. 3, p. 764; am. 1998, ch. 256, sec. 34, p. 838.]
Idaho Code § 57-1601 — Idaho Code / Title 57 / Chapter 16 / Section 57-1601
57-1601 CREATION OF GOVERNOR'S EMERGENCY FUND — USE — DISPOSITION.
Status: in_force

57-1601. Creation of governor's emergency fund — Use — Disposition. There is hereby created in the state treasury the governor's emergency fund, which shall consist of such sums as may be appropriated for that purpose by the legislature. Moneys in the fund may be expended by the governor in any emergency which was not foreseen or reasonably foreseeable by the legislature and which may arise in carrying on the essential functions of state government and in protecting the interests of the state which have been impaired by such emergency. Any unexpended balance in the fund at the end of each fiscal year shall remain in the fund.

Not later than January 15 of each year, the governor shall report to the legislature the expenditures and disbursements made from the fund during the preceding fiscal year, and the expenditures and disbursements and/or commitments made during the current fiscal year to date.

History:

[57-1601, added 1968 (2nd E.S.), ch. 2, sec. 1, p. 11; am. 1973, ch. 130, sec. 1, p. 248.]
Idaho Code § 57-228 — Idaho Code / Title 57 / Chapter 2 / Section 57-228
57-228 BONDS — AMORTIZED MATURITIES.
Status: in_force

57-228. Bonds — Amortized maturities. It shall be proper to provide with respect to any bonds now required to be amortized or payable serially, that the annual maturities for the first five (5) maturities shall be of such annual principal amounts as may be fixed by any such governing authority, and that such amortized or serial annual maturities shall commence to be payable at any time on or before five (5) years after the date of said bonds, and that any bonds, or any part thereof, issued under the authority of this act, shall be redeemable prior to their fixed maturities and at the option of the issuer, as provided by the governing board or authority of any such issuer.

History:

[57-228, added 1935 (1st E.S.), ch. 59, sec. 2, p. 160.]
Idaho Code § 57-1202 — Idaho Code / Title 57 / Chapter 12 / Section 57-1202
57-1202 DEPOSIT OF FUNDS WITH COUNTY TREASURER — GRAZING DISTRICT TREASURER — WARRANTS AGAINST FUND.
Status: in_force

57-1202. Deposit of funds with county treasurer — Grazing district treasurer — Warrants against fund. All money paid to the county or counties in which such grazing district lies, shall be deposited with the county treasurer. The grazing district board of advisors may appoint a grazing district treasurer and the board shall give notice, in writing, to the county treasurer of the appointment. The grazing district board of advisors shall require a bond of the grazing district treasurer and may pay for the same from the fund of the grazing district. The county treasurer shall then pay over to the grazing district treasurer all funds accruing to the grazing district, from time to time, as the county treasurer receives such funds. After payment of the funds to the grazing district treasurer by the county treasurer, the grazing district and the grazing district treasurer shall be liable for such funds and all liability on the part of the state or county or county treasurer shall cease at that time. The grazing district treasurer shall deposit all such funds in a public depository, and shall expend such funds as provided for by law, and shall pay such funds out by checks signed by both the chairman of the board of the district advisors of the district and the district treasurer. In the event the grazing district board of advisors does not appoint a grazing district treasurer the county treasurer of any county in which a grazing district may be located, either in whole, or in part, shall be the ex officio district treasurer of any grazing district located in whole or in part within such county, and shall be liable upon his official bond for all money deposited in fund designated for that purpose. The county treasurer, as ex officio grazing district treasurer shall pay out such money in said fund upon the warrant of the grazing district located in whole, or in part, in his county, signed by the chairman of the board of district advisors of such grazing district and countersigned by the vice chairman. All moneys paid to any county having lands producing such moneys and not within a grazing district, shall be deposited with the county treasurer in a special fund to be known as "Range Improvement Fund" and expended by the board of county commissioners upon warrants for range improvements and maintenance, predatory animal control, rodent control, poisonous or noxious weed extermination or for any similar purpose in cooperation with the federal government or local livestock men's organizations.

History:

[57-1202, added 1937, ch. 28, sec. 2, p. 39; am. 1939, ch. 57, sec. 2, p. 102; am. 1974, ch. 195, sec. 1, p. 1503.]
Idaho Code § 57-810 — Idaho Code / Title 57 / Chapter 8 / Section 57-810
57-810 CASH TRANSFERS FOR PROPERTY TAX RELIEF.
Status: in_force

57-810. CASH TRANSFERS FOR PROPERTY TAX RELIEF. Notwithstanding the provisions of section 57-814, Idaho Code, after the close of each fiscal year in 2023, 2024, and 2025, the state controller shall determine any excess cash balance in the general fund. When calculating any excess cash balance, the state controller shall first provide for the ending balance, as determined by the legislative record, to be carried over into the next fiscal year, plus an amount sufficient to cover encumbrances as approved by the division of financial management and an amount sufficient to cover any reappropriation as authorized by the legislature. On July 1, or as soon thereafter as is practicable, of each such year, there is hereby appropriated one hundred fifty million dollars ($150,000,000) or the balance of the general fund excess cash balance, whichever is less, to be transferred as follows:

(1) The state controller shall transfer the first fifty million dollars ($50,000,000) to the homeowner property tax relief account established pursuant to the provisions of section 63-724, Idaho Code; and

(2) The state tax commission shall transfer the remaining moneys to be used for the purpose of property tax relief in the following manner. Fifty percent (50%) of the remaining moneys shall be distributed to the school district facilities fund established pursuant to section 33-911, Idaho Code, and fifty percent (50%) shall be distributed to the homeowner property tax relief account established pursuant to the provisions of section 63-724, Idaho Code.

History:

[57-810, added 2023, ch. 200, sec. 4, p. 544; am. 2024, ch. 237, sec. 24, p. 834.]
Idaho Code § 57-1306 — Idaho Code / Title 57 / Chapter 13 / Section 57-1306
57-1306 IMPACT FUNDS.
Status: in_force

57-1306. Impact funds.

(1)(a) Upon receipt of any moneys from the federal government from sales, royalties, bonuses, or rentals of oil, gas, or mineral lands of the federal government, the state treasurer shall remit ten percent (10%) of such receipts to the general fund of the several counties from which the resources were extracted. The state treasurer shall compute a particular county's share of such receipts by computing the proportion of the moneys generated by sales, royalties, bonuses, or rentals of federal lands situated within that particular county to the total of moneys received from the federal government from sales, royalties, bonuses, or rentals of all oil, gas, or mineral lands of the federal government within the state of Idaho for the same period. The moneys remitted to the various counties according to the provisions of this section shall be used for the construction and maintenance of public roads or for the support of public schools.

(b) The remaining ninety percent (90%) of any moneys received from the federal government from sales, royalties, bonuses, or rentals of oil, gas, or mineral lands of the federal government shall be deposited into the public school income fund, pursuant to the provisions of section 33-903, Idaho Code.

(2)(a) The state treasurer shall remit ten percent (10%) of any moneys received from the sale, royalties, bonuses, or rental of renewable energy resources on lands of the federal government to the general fund of the several counties from which the resources were developed. The state treasurer shall compute a particular county's share of such receipts by computing the proportion of the moneys generated by sales, royalties, bonuses, or rentals of federal lands situated within that particular county to the total of moneys received from the federal government from sales, royalties, bonuses, or rentals of all renewable energy resource lands of the federal government within the state of Idaho for the same period. The moneys remitted to the various counties according to the provisions of this section shall be used for the construction and maintenance of public roads or for the support of public schools.

(b) The remaining ninety percent (90%) of any moneys received from the sale, royalties, bonuses, or rental of renewable energy resources on lands of the federal government, any moneys from the federal government collected pursuant to the federal power act, 16 U.S.C. 803(e)(1), for the use of lands of the federal government, and such other moneys as may be provided by legislative appropriation, shall be deposited by the state treasurer into the energy resources fund, which is hereby created. Any interest earned on the investment of idle moneys in the energy resources fund shall be returned to the fund. Moneys in the energy resources fund may be expended pursuant to appropriation and may be used by the administrator of the office of species, minerals, and energy coordination consistent with the duties, powers, and authorities of the office.

(c) For the purposes of this subsection, "renewable energy resources" means geothermal, wind, solar, and other sustainable energy resources.

History:

[57-1306, added 1976, ch. 28, sec. 2, p. 63; am. 2008, ch. 206, sec. 1, p. 659.; am. 2025, ch. 161, sec. 1, p. 780; am. 2026, ch. 66, sec. 12, p. 284; am. 2026, ch. 133, sec. 1, p. 630.]
Idaho Code § 57-212 — Idaho Code / Title 57 / Chapter 2 / Section 57-212
57-212 BONDS FOR EACH PURPOSE A DISTINCT SERIES.
Status: in_force

57-212. Bonds for each purpose a distinct series. All bonds authorized by the vote of the electors upon a distinct proposition submitted unto them or authorized by any governing board where no popular election is required by law and for one purpose, shall constitute a distinct series, the bonds of which may be issued by any such governing board in separate issues, if deemed by such governing board to be to the best interest of the issuer so to do. The bonds of each series and of each of the issues thereunder shall be distinguished upon the face of each of such bonds by some distinguishing numbers or letters or descriptive language as may be determined by any such governing board; and the bonds of each such issue shall be numbered from one upwards consecutively.

History:

[(57-212) 1927, ch. 262, sec. 4, subd. (i), p. 546; I.C.A., sec. 55-212.]
Idaho Code § 57-723 — Idaho Code / Title 57 / Chapter 7 / Section 57-723
57-723 INVESTMENT POWERS OF THE BOARD — APPLICATION OF IDAHO UNIFORM PRUDENT INVESTOR ACT.
Status: in_force

57-723. Investment powers of the board — Application of Idaho uniform prudent investor act. Any other sections of the Code notwithstanding, the investment board or its investment manager(s) or custodian(s) shall have the care and control of all investment instruments representing mortgages, bonds, warrants, investments and other securities in which the permanent endowment funds and earnings reserve funds of the state shall be invested.

The investment board and its investment manager(s) shall be governed by the Idaho uniform prudent investor act (chapter 5, title 68, Idaho Code), and shall invest and manage the assets of the respective trusts in accordance with that act and the Idaho constitution.

History:

[57-723, added 1969, ch. 244, sec. 10, p. 764; am. 1972, ch. 69, sec. 6, p. 140; am. 1998, ch. 256, sec. 39, p. 840.]
Idaho Code § 57-111A — Idaho Code / Title 57 / Chapter 1 / Section 57-111A
57-111A TREASURER OF DEPOSITING UNIT SHALL NOT DEPOSIT MONEY IN ANY BANK OR TRUST COMPANY WHICH HAS FAILED TO PAY ALL STATE AND LOCAL TAXES.
Status: in_force

57-111A. Treasurer of depositing unit shall not deposit money in any bank or trust company which has failed to pay all state and local taxes. The treasurer of a depositing unit shall not deposit moneys of a depositing unit in a financial institution which has failed to pay all state and local taxes it owes, including corporate income or franchise taxes upon its corporate income or franchise, sales and use taxes upon its purchases of tangible personal property, and real and personal property taxes upon property owned or leased by such financial institution.

History:

[57-111A, as added by 1969, ch. 141, sec. 1, p. 447; am. 1986, ch. 74, sec. 6, p. 224.]
Idaho Code § 57-131 — Idaho Code / Title 57 / Chapter 1 / Section 57-131
57-131 DEPOSITS SUBJECT TO PAYMENT ON DEMAND.
Status: in_force

57-131. Deposits subject to payment on demand. All deposits in public depositories shall be demand deposits or deposits in accounts upon which negotiable orders of withdrawal may be written, or in similar transaction deposit accounts except for deposits of surplus or idle funds which the said depositing units are authorized to make under section 57-127, Idaho Code, with the approval of their respective supervising boards. The term "surplus or idle funds" shall mean the excess of available moneys in the public treasury, including the reasonably anticipated revenues, over and above the reasonably anticipated expenditures chargeable to those moneys, taking into account the dates at which such revenues and expenditures may be expected to occur, the charges of expenses to revenues being done in such a manner as to produce the maximum amount of excess. This definition shall not apply to idle funds in the state treasury, which funds shall be as defined in section 67-1210, Idaho Code.

History:

[(57-131) 1921, ch. 256, sec. 28, p. 557; am. 1925, ch. 45, sec. 11, p. 63; I.C.A., sec. 55-130; am. 1969, ch. 142, sec. 6, p. 488; am. 1970, ch. 122, sec. 2, p. 295; am. 1971, ch. 133, sec. 1, p. 516; am. 1973, ch. 273, sec. 1, p. 571; am. 1976, ch. 42, sec. 5, p. 94; am. 1981, ch. 2, sec. 1, p. 4; am. 1983, ch. 38, sec. 6, p. 92.]
Idaho Code § 57-909 — Idaho Code / Title 57 / Chapter 9 / Section 57-909
57-909 COSTS — COLLECTION.
Status: in_force

57-909. Costs — Collection. (1) An issuer, prior to or at original issuance of registered public obligations, may provide as part of a system of registration that the transferor or transferee of the registered public obligations pay all or a designated part of the costs of the system as a condition precedent to transfer, that costs be paid out of proceeds of the registered public obligations, or that both methods be used. The portion of the costs of the system not provided to be paid for by the transferor or transferee or out of proceeds shall be the liability of the issuer.

(2) The issuer may as a part of a system of registration provide for reimbursement or for satisfaction of its liability by payment by others. The issuer may enter into agreements with others respecting such reimbursement or payment, may establish fees and charges pursuant to such agreements or otherwise, and may provide that the amount or estimated amount of such fees and charges shall be reimbursed or paid from the same sources and by means of the same collection and enforcement procedures and with the same priority and effect as with respect to the obligation.

History:

[57-909, added 1983, ch. 98, sec. 1, p. 215.]
Idaho Code § 57-1113 — Idaho Code / Title 57 / Chapter 11 / Section 57-1113
57-1113 REFUND OF TAX.
Status: in_force

57-1113. Refund of tax. When it is determined that a taxpayer is entitled to a refund of beer tax, cigarette tax or the income tax filing fee, after such or any portion thereof has been credited to the permanent building fund, the tax collector hereby is empowered to authorize and direct refund of said tax, or portion thereof so credited, from said permanent building fund.

When it is determined that a taxpayer is entitled to a refund of liquor funds after the same has been credited to the permanent building fund, the director of the state liquor division hereby is empowered to authorize and direct refund of said tax, or portion thereof so credited, from said permanent building fund.

History:

[57-1113, as added by 1963, ch. 97, sec. 1, p. 315; am. 2009, ch. 23, sec. 58, p. 70.]
Idaho Code § 57-1204 — Idaho Code / Title 57 / Chapter 12 / Section 57-1204
57-1204 STATE GRAZING DISTRICTS AND BOARDS AUTHORIZED AND CREATED.
Status: in_force

57-1204. State grazing districts and boards authorized and created. (1) For the purpose of receiving, directing and guiding the disposition of the range improvement fund of each grazing district concerned, in those manners most beneficial to the permittees from whom the funds are derived and to the counties concerned, there is hereby created a state board for each bureau of land management grazing district established and existing in Idaho on January 1, 1994, under the provisions of the Taylor grazing act.

(2) Each state board shall be known respectively as the ……… grazing board in accordance with the following designations:

(a) District No. 1 or Boise district;

(b) District No. 2 or Burley district;

(c) District No. 3 or Idaho Falls district;

(d) District No. 4 or Salmon district;

(e) District No. 5 or Shoshone district.

(3) (a) The members and the chairman of each of the state grazing boards for the year 1994, shall be the members and chairmen of each of the boards of district advisers of each grazing district elected, qualified and serving on January 1, 1994, under the provisions of the Taylor grazing act and the regulations promulgated under the provisions of that act. Each board shall be governed for the remainder of 1994, by the existing charter in place on January 1, 1994. Such members shall serve until their successors are elected and qualified as provided in this section.

(b) On and after January 1, 1995, each state grazing board shall consist of not less than five (5) nor more than twelve (12) stockmen who graze livestock upon the public lands within the grazing district for which such state grazing board is created. Each state grazing board may adopt its own charter, rules and regulations, or bylaws, governing the conduct of the board. Officers and directors of corporations and partners of partnerships which conduct such grazing are qualified to be elected to serve on such boards on behalf of such corporation or partnership. The term of each member beginning on or before January 1, 1995, is two (2) years. Beginning January 1, 1997, the term of each member shall be four (4) years.

(c) In November of 1996 and in November of each fourth year thereafter, each state grazing board shall specify the number of members to serve on that state grazing board for the following term. Thereafter, the board shall conduct an election of the members to serve for that term.

(d) If a new grazing district is established, the central committee of Idaho state grazing boards shall, within ninety (90) days from the declared establishment of said district, specify the number of members to serve on the state grazing board for the new district. Thereafter the central committee of the Idaho state grazing boards shall conduct an election of the board members to serve for the balance of the current term.

(e) If any vacancy occurs on a state grazing board for any reason, the remaining board members shall elect a qualified successor to fill the vacancy for the unexpired term.

(f) A duly qualified person elected to serve as a member of a state district grazing board shall assume office after taking an oath for the performance of his duties. The permittees holding section 3, Taylor grazing act permits to graze livestock on the public lands within the grazing district served by a state district grazing board shall elect the members to serve on that state district grazing board, and each permittee or his designated representative is entitled to one (1) vote. Each state district grazing board shall set forth in its charter, rules and regulations, or bylaws, the procedure for the election of board members.

(g) Each state district grazing board shall select its own chairman and vice chairman. The secretary, treasurer, and any other employees, advisers, or consultants, may be appointed, hired, or contracted with by each board. The board shall set the remuneration of each individual or entity retained by the board and the remuneration shall be considered as administrative expense of the board concerned. The members of each state district grazing board may be compensated as provided in section 59-509(b), Idaho Code.

(h) Meetings of a state district grazing board may be called at any time by the chairman or a majority of the members of the board. The board shall meet at least twice each year. Each board may adopt its own rules and regulations for the calling and holding of meetings, but a majority of each board constitutes a quorum for the transaction of business by the board. Action by each board shall be determined by a majority vote of the members present.

History:

[57-1204, added 1994, ch. 249, sec. 2, p. 793; am. 1995, ch. 113, sec. 1, p. 382.]
Idaho Code § 57-914 — Idaho Code / Title 57 / Chapter 9 / Section 57-914
57-914 AMENDMENT OR REPEAL — EFFECT.
Status: in_force

57-914. Amendment or repeal — Effect. The state hereby covenants with the owners of any registered public obligations that it will not amend or repeal this chapter if the effect may be to impair the exemption from income taxation of interest on registered public obligations.

History:

[57-914, added 1983, ch. 98, sec. 1, p. 216.]
Idaho Code § 57-1403 — Idaho Code / Title 57 / Chapter 14 / Section 57-1403
57-1403 AGREEMENTS FOR USE OF FUNDS IN IDAHO.
Status: in_force

57-1403. Agreements for use of funds in Idaho. The director is authorized to enter into agreements with the secretary of agriculture of the United States pursuant to section 2(f) of the aforesaid Act of the Congress of the United States, upon such terms and conditions and for such periods of time as may be mutually agreeable, authorizing the secretary of agriculture of the United States to accept, administer, expend and use in the state of Idaho all or any part of such trust assets or any other funds of the state of Idaho which may be appropriated for such uses for carrying out the purposes of Title I and II of the Bankhead-Jones Farm Tenant Act, in accordance with the applicable provisions of Title IV thereof, as now or hereafter amended, and to do any and all things necessary to effectuate and carry out the purposes of said agreements.

History:

[57-1403, added 1961, ch. 304, sec. 3, p. 565; am. 1974, ch. 18, sec. 228, p. 364.]
Idaho Code § 57-113 — Idaho Code / Title 57 / Chapter 1 / Section 57-113
57-113 REPORT ON CAPITAL AND SURPLUS.
Status: in_force

57-113. Report on capital and surplus. Every financial institution designated as a public depository and holding any deposit of public funds of any depositing unit under the provisions of this chapter shall, on or before beginning to hold such deposits, file with the treasurer and the supervising board of each such depositing unit whose deposit it so holds, the affidavit of one (1) of its officers showing the amount of the capital stock and surplus or reserves and unallocated or undivided earnings, as applicable, of such institution. In the event that such institution has such an affidavit on file with the treasurer and supervising board of each relevant depositing unit on the effective date of this section, such affidavit or affidavits shall satisfy the requirement of this section until January 31 of the year next following the effective date of this act. Such affidavits shall be effective for the purposes of this section to and including January 31 next following the date of their filing, but no longer, and, on or before that date, if such institution is to continue as a designated public depository under this chapter, a like affidavit shall be filed in like manner for the succeeding year on or before the date specified by the state treasurer pursuant to section 67-2739(2), Idaho Code. No such institution shall receive deposits from nor act as depository for the public funds of any depositing unit unless and until an affidavit as is herein required and which still continues in effect is on file with the treasurer and the supervising board of such depositing unit in accordance with this section.

History:

[57-113, added 1983, ch. 38, sec. 2, p. 90; am. 1986, ch. 74, sec. 8, p. 225; am. 2012, ch. 51, sec. 1, p. 147.]
Idaho Code § 57-1402 — Idaho Code / Title 57 / Chapter 14 / Section 57-1402
57-1402 DIRECTOR OF DEPARTMENT OF AGRICULTURE AUTHORIZED TO RECEIVE TRUST FUNDS.
Status: in_force

57-1402. Director of department of agriculture authorized to receive trust funds. The director of the department of agriculture is hereby designated as that official of the state of Idaho authorized to make application to and receive from the secretary of agriculture of the United States, or any other proper federal official, pursuant and subject to the provisions of Public Law 499, 81st Congress, approved May 3, 1950, the trust assets, either funds or property, held by the United States as trustee in behalf of the Idaho Rural Rehabilitation Corporation.

History:

[57-1402, added 1961, ch. 304, sec. 2, p. 565; am. 1974, ch. 18, sec. 227, p. 364.]
Idaho Code § 57-830 — Idaho Code / Title 57 / Chapter 8 / Section 57-830
57-830 EMERGENCY MEDICAL SERVICES VEHICLE AND EQUIPMENT GRANT FUND.
Status: in_force

57-830. emergency medical services vehicle and equipment grant fund. (1) There is hereby created in the state treasury the emergency medical services vehicle and equipment grant fund to be managed by the state treasurer. Moneys in the fund shall consist of:

(a) Moneys transferred to the fund pursuant to section 49-306, Idaho Code;

(b) Legislative appropriations to the fund;

(c) Any bequests or donations to the fund; and

(d) Interest earned on idle moneys in the fund.

(2) On July 1, 2025, or as soon thereafter as is practicable, the state controller shall transfer any unobligated moneys in the emergency medical services fund III established in section 56-1018B, Idaho Code, to the fund created in this section.

(3) Subject to legislative appropriation, the Idaho military division shall use and distribute moneys from the fund as provided in section 46-905, Idaho Code.

History:

[57-830, added 2025, ch. 94, sec. 16, p. 459.]
Idaho Code § 57-205 — Idaho Code / Title 57 / Chapter 2 / Section 57-205
57-205 BONDS — EXECUTION AND SIGNING.
Status: in_force

57-205. Bonds — Execution and signing. Each bond shall be executed and signed in the corporate name as follows, viz: by the mayor of an issuing city; by the chairman of the board of trustees of an issuing village, and by the chairman or president of the governing board of an issuing county or highway district; and each bond shall be countersigned by the treasurer thereof and shall be attested by the signature of the clerk or secretary thereof under the official seal of the issuing corporation.

History:

[(57-205) 1927, ch. 262, sec. 4, subd. (b), p. 546; I.C.A., sec. 55-205.]
Idaho Code § 57-826 — Idaho Code / Title 57 / Chapter 8 / Section 57-826
57-826 TWENTY-SEVENTH PAYROLL FUND.
Status: in_force

57-826. twenty-seventH payroll fund. There is hereby created in the state treasury the twenty-seventh payroll fund for the purpose of meeting the general fund payroll costs for state employees in years in which the state incurs a twenty-seventh payroll. The account shall consist of any moneys made available through legislative transfers, appropriations, or as otherwise provided by law. Interest earnings from the investment of moneys in this fund by the state treasurer shall be returned to the fund.

History:

[(57-826) 57-825, added 2021, ch. 3, sec. 1, p. 4; am. and redesig. 2022, ch. 111, sec. 30, p. 391.]
Idaho Code § 57-501 — Idaho Code / Title 57 / Chapter 5 / Section 57-501
57-501 ISSUANCE OF REFUNDING BONDS AUTHORIZED.
Status: in_force

57-501. Issuance of refunding bonds authorized. In all cases where the state or any county, city, village, school district, highway district, good roads district, irrigation district or drainage district, has issued and sold, or may hereafter issue and sell, its bonds and the same are outstanding and unpaid and which may under the laws of this state be refunded and called for payment, the state, county, school district, city, village, highway district, good roads district, irrigation district or drainage district having issued and sold said bonds, may refund the issue and sell refunding bonds in the manner provided by the law for the purpose of calling and paying said outstanding bonds, and may execute, sell and deliver said refunding bonds and receive the money therefor prior to or subsequent to calling for payment or paying and canceling the bonds so refunded, and such refunding bonds when so sold and delivered shall be legal and binding obligations of the state, county, school district, city, village, highway district, good roads district, irrigation district or drainage district issuing and selling the same.

History:

[(57-501) 1931, ch. 190, sec. 1, p. 328; I.C.A., sec. 55-501.]
Idaho Code § 57-402 — Idaho Code / Title 57 / Chapter 4 / Section 57-402
57-402 CONVERSION INTO FULLY REGISTERED BOND.
Status: in_force

57-402. Conversion into fully registered bond. The registration of such bond as to principal only shall not restrain the negotiability of the coupons by delivery merely, but upon presentation of any such bond to the treasurer or other official of the state or of such corporation, or subdivision, who by law performs the duties of treasurer, with a request for the conversion of such bond into a fully registered bond, such treasurer or such other official, shall cut off and cancel the coupons on any such coupon bonds so presented, and shall stamp, print or write upon such coupon bond, so presented, a statement to the effect that the coupon sheets issued with the bond have been surrendered by the holder of the bond, that the coupons have been canceled by the treasurer, or official acting as such, and that the interest on the bonds is to be paid to the registered holder or order upon the proper acknowledgment of the receipt thereof.

History:

[(57-402) 1921, ch. 89, sec. 2, p. 167; I.C.A., sec. 55-402.]
Idaho Code § 57-1105A — Idaho Code / Title 57 / Chapter 11 / Section 57-1105A
57-1105A AUTHORITY OF LEGISLATURE TO MAKE GRANTS FROM PERMANENT BUILDING FUND TO JUNIOR COLLEGE DISTRICTS.
Status: in_force

57-1105A. Authority of legislature to make grants from permanent building fund to junior college districts. It is hereby declared that upon the recommendation of the permanent building fund advisory council or upon its own motion the legislature is empowered to make grants from the permanent building fund to the junior college districts of the state of Idaho. Said grants may be used by said junior college districts for the construction of physical plant facilities.

History:

[57-1105A, as added by 1969, ch. 249, sec. 1, p. 774.]
Idaho Code § 57-202 — Idaho Code / Title 57 / Chapter 2 / Section 57-202
57-202 APPLICATION OF ACT — DEFINITIONS.
Status: in_force

57-202. Application of act — Definitions. All bonds, including funding and refunding bonds, hereafter issued, under lawful authority, by any county, city, village or highway district of the state of Idaho, excepting local street and sewer improvement bonds issued under the provisions of chapter 41, title 42 and chapter 31, title 50, shall be issued in the form and manner, and be registered, disposed of and redeemed, in accordance with the provisions of this act.

The following expressions are used in this act with the following designated meanings:

(a) "Governing board" or "governing body," as meaning the board of county commissioners of a county, and/or the board of highway district commissioners of a highway district and/or the council and mayor of a city.

(b) "Issuer," "issuing corporation" and "corporation," as meaning each or all of said municipal corporations and bodies corporate named hereinbefore.

(c) Any provision that any action or thing shall be authorized, taken, or done by "ordinance or resolution," shall be taken to mean that any such governing body shall proceed by ordinance or by resolution as required or permitted by law or by the customary mode of proceeding by each such governing body, respectively, not forbidden by law.

History:

[(57-202) 1927, ch. 262, sec. 2, p. 546; I.C.A., sec. 55-202; am. 2010, ch. 79, sec. 35, p. 155.]
Idaho Code § 57-221 — Idaho Code / Title 57 / Chapter 2 / Section 57-221
57-221 SECURITY.
Status: in_force

57-221. Security. The full faith and credit of the issuing corporation, and all taxable property within its limits, as constituted at the time of the issuance of such bonds, are, shall be, and must continue, pledged to the full and prompt payment of the principal and interest thereof. Should any tax for the payment of interest on any bonds issued under the provisions of this act at any time not be levied or collected in time to meet such payments, the interest on such bonds shall be paid out of the current expense, general expense or general fund of such issuing corporation, and the money so used for such payment of interest must thereafter be repaid to the fund from which so taken out of the first taxes collected for the payment of such interest.

History:

[(57-221) 1927, ch. 262, sec. 8, p. 546; I.C.A., sec. 55-221.]
Idaho Code § 57-913 — Idaho Code / Title 57 / Chapter 9 / Section 57-913
57-913 CONSTRUCTION.
Status: in_force

57-913. Construction. This chapter shall be construed in conjunction with the uniform commercial code and the principles of contract law relative to the registration and transfer of obligations.

History:

[57-913, added 1983, ch. 98, sec. 1, p. 216.]
Idaho Code § 57-817 — Idaho Code / Title 57 / Chapter 8 / Section 57-817
57-817 UNITED STATES OLYMPIC ACCOUNT.
Status: in_force

57-817. United States olympic account. (1) There is hereby created in the dedicated fund the United States olympic account. Moneys in the account are continuously appropriated to the United States olympic committee, which is a congressionally chartered corporation under public law 95-606–36 USC 371 et seq. Moneys in the account must be paid at least annually to the United States olympic committee.

History:

[57-817, added 1987, ch. 337, sec. 6, p. 712.]
Idaho Code § 57-1304 — Idaho Code / Title 57 / Chapter 13 / Section 57-1304
57-1304 USE OF SUCH MONEYS.
Status: in_force

57-1304. Use of such moneys. The school portion of this money may be retained, accumulated and expended for the purchase of school sites and for the construction and remodeling of school buildings within the discretion of the trustees of the respective school districts; provided, that when, within the discretion of the trustees of the respective school districts, such moneys are not so needed they may be expended for current expenses.

History:

[57-1304, added 1957, ch. 116, sec. 4, p. 194.]
Idaho Code § 57-1105 — Idaho Code / Title 57 / Chapter 11 / Section 57-1105
57-1105 APPROPRIATION — PURPOSE — LIMITATIONS AND CONDITIONS.
Status: in_force

57-1105. Appropriation — Purpose — Limitations and conditions. All unencumbered and otherwise unappropriated funds now or hereafter placed in the permanent building account are hereby perpetually appropriated to the permanent building fund advisory council and the division of public works, subject to the provisions of chapter 57, title 67, Idaho Code.

History:

[57-1105, added 1947, ch. 116, sec. 5, p. 274; am. 1989, ch. 39, sec. 1, p. 52.]
Idaho Code § 57-819 — Idaho Code / Title 57 / Chapter 8 / Section 57-819
57-819 ALZHEIMER'S DISEASE SERVICES ACCOUNT.
Status: in_force

57-819. Alzheimer's disease services account. There is hereby created in the dedicated fund of the state treasury, the Alzheimer's disease services account. Moneys in the account shall be appropriated to the Idaho chapter of the Alzheimer's disease and related disorders association for use in services for and support of families and victims of Alzheimer's disease who are residents of the state of Idaho.

History:

[57-819, added 1991, ch. 183, sec. 2, p. 448.]
Idaho Code § 57-204 — Idaho Code / Title 57 / Chapter 2 / Section 57-204
57-204 BONDS — FORM AND RECITALS.
Status: in_force

57-204. Bonds — Form and recitals. Each bond shall be numbered consecutively and shall be payable and paid to bearer, in numerical order, lowest numbers first, and shall state and recite upon the face thereof the purpose for which the same is issued, the principal amount thereof, rate of interest thereon, date of issue, time and place or places of payment, and that it is issued in conformity with and after full compliance with the constitution of Idaho and this act and all other laws applicable thereto, and that the full faith, credit and all taxable property within the issuing corporation are and shall continue pledged for and until the full payment of the principal and interest thereof; and there may be set forth upon the face of said bonds such other statements and recitals as are customary and not prohibited by law.

History:

[(57-204) 1927, ch. 262, sec. 4, subd. (a), p. 546; I.C.A., sec. 55-204.]
Idaho Code § 57-222 — Idaho Code / Title 57 / Chapter 2 / Section 57-222
57-222 TAX LEVIES AND SINKING FUND.
Status: in_force

57-222. Tax levies and sinking fund. The governing board of the issuing corporation shall levy and cause to be levied annually at the time when and in the manner in which other general taxes of such issuing corporation are levied, upon all the taxable property within its limits, in addition to all other authorized taxes and assessments, a tax or assessment sufficient to meet the payments of principal and interest on such bonds as the same mature, and to constitute a sinking fund for the payment of the principal amount of said bonds within thirty (30) years from the time of contracting the indebtedness evidenced thereby and in accordance with the provisions made for the payment of the principal and interest of such bonds and also to constitute a sinking fund for the payment of the principal thereof, as theretofore provided by ordinance or by resolution and as required by the constitution and law of Idaho; and such taxes shall be levied, assessed, certified, extended and collected by the proper officers and at the times, all as fixed by law and as other taxes are levied, assessed, certified, extended and collected in, for and by the issuing corporation and by the same officers thereof until the principal and interest of all such bonds and interest thereon shall be fully paid. All of such taxes when collected shall be credited by the proper receiving officers to separate funds distinct from the funds for the payment of principal or interest on bonds of any other series or issue, and apart from any other funds of the issuing corporation.

History:

[(57-222) 1927, ch. 262, sec. 9, p. 546; I.C.A., sec. 55-222; am. 1969, ch. 238, sec. 3, p. 753.]
Idaho Code § 57-720 — Idaho Code / Title 57 / Chapter 7 / Section 57-720
57-720 INVESTMENT AUTHORITY — INVESTMENT POLICIES — ANNUAL AUDIT.
Status: in_force

57-720. Investment authority — Investment policies — Annual audit. (1) The investment board or its investment manager(s) may, and are hereby authorized to, invest the permanent endowment funds and the earnings reserve funds of the state of Idaho and other moneys as required by law. The investment board may, with the approval of the state board of land commissioners, invest other funds that are exempt from section 67-1210, Idaho Code, provided however, that the costs of investment of such funds may be deducted by the investment board from investment proceeds.

(2) The funds invested by the investment board may be combined or pooled for investment.

(3) Earnings reserve funds shall be accounted for separately from permanent endowment funds.

(4) Prior to the annual calculation of gains and losses pursuant to section 57-724, Idaho Code, the investment board shall allocate the end of fiscal year market value between the permanent endowment funds and the earnings reserve funds. This allocation shall be made based upon the proportion that the market value of the permanent endowment funds and the market value of the earnings reserve funds bear to the combined market value of both sets of funds, at the end of the fiscal year.

(5) The investment board shall formulate investment policies governing the investment of permanent endowment funds and earnings reserve funds and the investment of other funds accepted for investment by the investment board pursuant to subsection (1) of this section. The policies shall pertain to the types, kinds or nature of investment of any of the funds, and any limitations, conditions or restrictions upon the methods, practices or procedures for investment, reinvestments, purchases, sales or exchange transactions, provided such policies shall not conflict with nor be in derogation of any Idaho constitutional provision or of the provisions of this chapter.

(6) Annually, the investment board shall cause an audit to be conducted of the investment of permanent endowment funds and earnings reserve funds, such audit to be conducted by a recognized certified public accountant. The certified public accountant conducting the audit shall not be an employee of the state. The expense of such audit shall be paid from earnings reserve funds.

(7) The state treasurer shall invest the income funds of the respective endowment funds and distribute the moneys in the income funds according to legislative appropriation.

History:

[57-720, added 1969, ch. 244, sec. 7, p. 764; am. 1972, ch. 69, sec. 3, p. 140; am. 1975, ch. 197, sec. 1, p. 549; am. 1998, ch. 256, sec. 36, p. 839; am. 2001, ch. 254, sec. 1, p. 919; am. 2004, ch. 96, sec. 1, p. 341; am. 2004, ch. 132, sec. 1, p. 451; am. 2007, ch. 263, sec. 2, p. 780.]
Idaho Code § 57-818 — Idaho Code / Title 57 / Chapter 8 / Section 57-818
57-818 EQUINE EDUCATION ACCOUNT.
Status: in_force

57-818. Equine education account. There is hereby created in the state treasury the equine education account. Moneys in the account shall be appropriated only to the university of Idaho social science research unit for the purpose of funding the Idaho horse census survey, and as provided for in this section. Each periodic update of the survey shall be initiated by the Idaho horse council and a negotiated contract agreed upon between the university of Idaho social science research unit and the Idaho horse council. The social science research unit will invoice the equine education account for distribution. Any unexpended appropriation balances after contractual obligations are satisfied may be expended on education or research projects by the university of Idaho as agreed upon by the Idaho horse council.

History:

[57-818, added 1990, ch. 399, sec. 2, p. 1120; am. 1994, ch. 180, sec. 116, p. 501; am. 2014, ch. 47, sec. 1, p. 124.]
Idaho Code § 57-401 — Idaho Code / Title 57 / Chapter 4 / Section 57-401
57-401 REGISTRATION AS TO PRINCIPAL ONLY — DISCHARGE FROM REGISTRATION.
Status: in_force

57-401. Registration as to principal only — Discharge from registration. Whenever the holder of any coupon bond, already issued or hereafter issued by the state of Idaho, or by any county, city, town, township, board of education, school district or other subdivision, now or hereafter existing in this state, shall present any such bond to the treasurer or other officer of the state or of such corporation, or subdivision, who by law performs the duties of treasurer, with a request for the registration of such bond as to principal only, in the name of such holder, it shall be the duty of such treasurer or such other official, to register such bond in the name of such holder, as to principal only, on the treasurer's books, which registration shall be similarly noted on the bond. After registration as to principal only, such bond may be discharged from registration by being transferred to bearer, after which it shall be transferable by delivery, but it may be again registered as before.

History:

[(57-401) 1921, ch. 89, sec. 1, p. 167; I.C.A., sec. 55-401.]
Idaho Code § 57-904 — Idaho Code / Title 57 / Chapter 9 / Section 57-904
57-904 SYSTEMS OF REGISTRATION.
Status: in_force

57-904. Systems of registration. (1) Each issuer is authorized to establish and maintain a system of registration with respect to each obligation which it issues. The system may either be (a) a system pursuant to which only certificated registered public obligations are issued, or (b) a system pursuant to which only uncertificated registered public obligations are issued, or (c) a system pursuant to which both certificated and uncertificated registered public obligations are issued. The issuer may amend, discontinue and reinstitute any system, from time to time, subject to covenants.

(2) The system shall be established, amended, discontinued, or reinstituted for the issuer by, and shall be maintained for the issuer as provided by, the official or official body.

(3) The system shall be described in the registered public obligation or in the official actions which provide for original issuance of the registered public obligation, and in subsequent official actions providing for amendments and other matters from time to time. Such description may be by reference to a program of the issuer which is established by the official or official body.

(4) The system shall define the method or methods by which transfer of the registered public obligation shall be effective with respect to the issuer, and by which payment of principal and any interest shall be made. The system may permit the issuance of registered public obligations in any denomination to represent several registered public obligations of smaller denominations. The system may also provide for the form of any certificated registered public obligation or of any writing relating to an uncertificated registered public obligation, for identifying numbers or other designations, for a sufficient supply of certificates for subsequent transfers, for record and payment dates, for varying denominations, for communications to holders or owners of obligations, and for accounting, cancelled certificate destruction, registration and release of security interests and other incidental matters. Unless the issuer otherwise provides, the record date for interest payable on the first or fifteenth days of a month shall be the fifteenth day or the last business day of the preceding month, respectively, and for interest payable on other than the first or fifteenth days of a month, shall be the fifteenth calendar day before the interest payment date.

(5) Under a system pursuant to which both certificated and uncertificated registered public obligations are issued, both types of registered public obligations may be regularly issued, or one type may be regularly issued and the other type issued only under described circumstances or to particular described categories of owners and provision may be made for registration and release of security interests in registered public obligations.

(6) The system may include covenants of the issuer as to amendments, discontinuances, and reinstitutions of the system and the effect of such on the exemption of interest from the income tax provided for by the code.

(7) Whenever an issuer shall issue an uncertificated registered public obligation, the system of registration may provide that a true copy of the official actions of the issuer relating to the uncertificated registered public obligation be maintained by the issuer and by the person, if any, maintaining the system on behalf of the issuer, so long as the uncertificated registered public obligation remains outstanding and unpaid. A copy of the official actions, verified by an authorized officer, shall be admissible before any court of record, administrative body or arbitration panel without further authentication.

(8) Nothing in this chapter shall preclude a conversion from one of the forms of registered public obligations provided for by this chapter to a form of obligation not provided for by this chapter if interest on the obligation so converted will continue to be exempt from the income tax provided for by the code.

(9) The rights provided by other laws with respect to obligations in forms not provided for by this chapter shall, to the extent not inconsistent with this chapter, apply with respect to registered public obligations issued in forms authorized in this chapter.

History:

[57-904, added 1983, ch. 98, sec. 1, p. 212.]
Idaho Code § 57-213 — Idaho Code / Title 57 / Chapter 2 / Section 57-213
57-213 BONDS — REGISTRATION.
Status: in_force

57-213. Bonds — Registration. After the sale of any such bonds and before the issuance by delivery to the purchaser thereof, the same shall be registered as required hereinafter, and the officer or officers making such registration shall certify the fact of such registration by him upon the back of each bond.

History:

[(57-213) 1927, ch. 262, sec. 4, subd. (j), p. 546; I.C.A., sec. 55-213.]
Idaho Code § 57-139 — Idaho Code / Title 57 / Chapter 1 / Section 57-139
57-139 OFFENSES BY TREASURER — PENALTY.
Status: in_force

57-139. Offenses by treasurer — Penalty. The making of profit, directly or indirectly, by the treasurer of any depositing unit out of any money in the treasury, belonging to the depositing unit, the custody of which the treasurer is charged with, by loaning or otherwise using it, or depositing the same in any manner contrary to law, or the removal by the treasurer or by his consent, of such moneys, or a part thereof, out of the vault or safe of the treasurer's department, after the same shall have been provided by the depositing unit, or out of any legal depository of such moneys, except for the payment of warrants, legally drawn, or for the purpose of depositing the same, under the provisions of this law, in any designated depositories, shall constitute a felony, and on conviction thereof, shall subject the treasurer to imprisonment in the state penitentiary for a term of not exceeding two (2) years, or a fine not exceeding five thousand dollars ($5,000), or to both such fine and imprisonment, and the treasurer shall be liable upon his official bond for all profits realized from such unlawful use of such funds.

History:

[(57-139) 1921, ch. 256, sec. 34, p. 557; I.C.A., sec. 55-138; am. 1986, ch. 74, sec. 15, p. 228.]
Idaho Code § 57-128 — Idaho Code / Title 57 / Chapter 1 / Section 57-128
57-128 DESIGNATION OF DEPOSITORY.
Status: in_force

57-128. Designation of depository. The supervising board shall designate one or more financial institutions within the boundaries of the depositing unit which are qualified public depositories as defined by section 57-110, Idaho Code, and which is in compliance with section 57-113, Idaho Code, as depository or depositories for the moneys required to be kept by the treasurer. Such designation shall be determined by competitive bidding or by other means generally accepted as standard business practice. In no case shall the deposit or deposits of public funds of any depositing unit in any public depository, exceed at any one (1) time in the aggregate the total of the capital and surplus or reserves and unallocated or undivided earnings, as applicable, of such public depository. In the event that any financial institution has been designated as a depository under this chapter, such designation shall continue in force until revoked by the supervising board of the depositing unit.

History:

[57-128, added 1983, ch. 38, sec. 5, p. 91; am. 1986, ch. 74, sec. 11, p. 226.]
Idaho Code § 57-105 — Idaho Code / Title 57 / Chapter 1 / Section 57-105
57-105 PUBLIC MONEYS.
Status: in_force

57-105. Public moneys. "Public moneys" are all moneys coming into the hands of any treasurer of a depositing unit, and in the case of any county shall also include all moneys coming into the hands of its tax collector or public administrator.

History:

[(57-105) 1921, ch. 256, sec. 4a, as added by 1925, ch. 45, sec. 2, p. 63; I.C.A., sec. 55-105.]
Idaho Code § 57-227 — Idaho Code / Title 57 / Chapter 2 / Section 57-227
57-227 ISSUANCE AND SALE OF BONDS AND SECURITIES TO UNITED STATES GOVERNMENT — INTEREST RATE.
Status: in_force

57-227. Issuance and sale of bonds and securities to United States government — Interest rate. Bonds and securities of all kinds heretofore or hereafter authorized, issued by any issuing corporation or district (hereinafter called the "issuer" and as hereinafter specified), whether such bonds and securities be issued for such issuer itself or for any other taxing or assessment district within its limits, and whether payable in whole or in part out of and from general taxes or payable in whole or in part out of and from the earnings to be derived from any utility, system, construction, work, or works, belonging to or operated by any such issuer, or payable in whole or in part out of and from "local" or "benefit" assessments upon lands within any assessment district or assessment subdivision within any such issuer, or payable from any other source, may be sold to the United States Government or to any department, corporation or agency thereof or to any department, corporation, agency or body, created, organized or existing under or pursuant to any act of congress, by private sale without giving any prior notice thereof by publication or otherwise and in such manner as the governing authority of such issuer may provide; provided, only, that all bonds and securities sold and issued under the authority of this act shall be sold, if now required by existing law, at not less than par and accrued interest.

History:

[57-227, added 1935 (1st E.S.), ch. 59, sec. 1, p. 160; am. 1970, ch. 133, sec. 19, p. 309.]
Idaho Code § 57-218 — Idaho Code / Title 57 / Chapter 2 / Section 57-218
57-218 FUNDING AND REFUNDING BONDS — ISSUANCE AFTER APPLICATION OF AVAILABLE MONEYS TO PAYMENT OF OUTSTANDING BONDS.
Status: in_force

57-218. Funding and refunding bonds — Issuance after application of available moneys to payment of outstanding bonds. If any governing body shall determine that the outstanding indebtedness of any such corporation may be funded or refunded, to the profit and benefit of such corporation and without incurring any additional liability by the issuance of funding or refunding bonds, it may provide by ordinance or resolution for the issuance of such funding or refunding bonds in an amount equal to the unpaid principal and interest of such outstanding bonds or other indebtedness: provided, that before any such governing body shall issue any bonds to refund the outstanding bonded indebtedness or to fund any of the other outstanding indebtedness of any such issuing corporation as in this section specially provided and in this act elsewhere provided, it shall cause all moneys on hand in the corporate treasury available for the payment and discharge of any such outstanding bonded indebtedness, or to the payment and discharge of any such unpaid other indebtedness of said corporation, to be applied in payment and discharge thereof, and shall issue such refunding bonds, or funding bonds, respectively, for the remainder only of the bonded indebtedness, or other indebtedness, respectively.

History:

[(57-218) 1927, ch. 262, sec. 5, subd. (e), p. 546; I.C.A., sec. 55-218.]
Idaho Code § 57-144 — Idaho Code / Title 57 / Chapter 1 / Section 57-144
57-144 INSPECTION OF AUDITOR'S OFFICE.
Status: in_force

57-144. Inspection of auditor's office. The supervising board or any person authorized by it in writing, may, during business hours, in the presence of the county auditor or his deputy, inspect and examine the contracts, writings, securities, bonds and other papers belonging to the depositing unit, or pertaining to the business thereof in the custody of the auditor, and it is hereby made the duty of the county auditor to furnish all reasonable facilities for the purpose.

History:

[(57-144) 1921, ch. 256, sec. 39, p. 557; I.C.A., sec. 55-143.]
Idaho Code § 57-1301 — Idaho Code / Title 57 / Chapter 13 / Section 57-1301
57-1301 APPORTIONMENT OF FOREST RESERVE FUNDS.
Status: in_force

57-1301. Apportionment of forest reserve funds. It shall be the duty of the state treasurer to receive any and all moneys paid or offered to be paid to him as such treasurer by the treasurer of the United States on account of the moneys received from such forest reserves, under and by virtue of the Act of Congress of June 30, 1906, and to keep a separate account of the sums received from each reserve, and to apportion the distributive shares of the same among the several counties in which such forest reserves are situated in proportion to the area of such reserve in such county, and to pay the same over to the several county treasurers of such counties as soon after the same is received as such apportionment can be made.

History:

[57-1301, added 1957, ch. 116, sec. 1, p. 194; am. 1980, ch. 137, sec. 2, p. 302.]
Idaho Code § 57-1706 — Idaho Code / Title 57 / Chapter 17 / Section 57-1706
57-1706 CONFIDENTIALITY.
Status: in_force

57-1706. Confidentiality. (1) The department and authorized contractor will take measures to ensure that all identifying information is kept confidential.

(2) The department and authorized contractor may enter into agreements to exchange confidential information with other states' cancer registries in order to obtain complete reports of Idaho residents diagnosed or treated in other states and to provide information to other states regarding their residents diagnosed or treated in Idaho.

(3) The department and authorized contractor may furnish confidential information to other cancer registries, federal cancer control programs, or health researchers in order to collaborate research studies. Disclosure of confidential information for research purposes must comply with policies and protocols of the department and/or authorized contractor of the department.

History:

[57-1706, added 1995, ch. 67, sec. 6, p. 172.]
Idaho Code § 57-302 — Idaho Code / Title 57 / Chapter 3 / Section 57-302
57-302 SUMMARY OF OUTSTANDING BONDS TO BE INCLUDED IN RECORDER'S FINANCIAL STATEMENT.
Status: in_force

57-302. Summary of outstanding bonds to be included in recorder's financial statement. It is hereby made the duty of the county recorder to include in the annual financial statement to the board of county commissioners, provided for in section 31-2307, Idaho Code, a classified summary of all outstanding bonds of the county and of each included bonded district and the total amount in the bond redemption funds of the county and of each included bonded district.

History:

[(57-302) 1921, ch. 171, sec. 2, p. 366; am. 1925, ch. 132, sec. 2, p. 185; I.C.A., sec. 55-302; am. 1994, ch. 180, sec. 110, p. 499.]
Idaho Code § 57-1503 — Idaho Code / Title 57 / Chapter 15 / Section 57-1503
57-1503 WATERWAYS IMPROVEMENT FUND ADVISORY COMMITTEE.
Status: in_force

57-1503. Waterways improvement fund advisory committee. The park and recreation board of the department of parks and recreation shall appoint a six (6) member advisory committee which shall be compensated as provided in section 59-509(f), Idaho Code. The committee shall act in an advisory capacity to the department on matters relating to evaluation of applications for grants to be awarded from the state waterways improvement fund. Criteria for determining awards shall be as prescribed by the department. One (1) member shall be chosen from each of the districts described in section 67-4221, Idaho Code. Each member shall be an active recreational boater and be a resident of the region. The terms of the appointment shall be three (3) years, except that the initial appointees shall commence on the date of appointment and shall be of staggered lengths so that the term of two (2) members will expire annually.

History:

[57-1503, added 1994, ch. 68, sec. 2, p. 140; am. 2006, ch. 229, sec. 1, p. 683.]
Idaho Code § 57-306 — Idaho Code / Title 57 / Chapter 3 / Section 57-306
57-306 VIOLATION A MISDEMEANOR.
Status: in_force

57-306. Violation a misdemeanor. Any person or officer violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor.

History:

[(57-306) 1921, ch. 171, sec. 5, p. 366; am. 1925, ch. 132, sec. 5, p. 185; I.C.A., sec. 55-306.]
Idaho Code § 57-824 — Idaho Code / Title 57 / Chapter 8 / Section 57-824
57-824 IDAHO FOOD BANK FUND.
Status: in_force

57-824. idaho food bank fund. There is hereby created in the state treasury, the Idaho food bank fund. Moneys in the fund shall be appropriated to the Idaho food bank to provide food, information and support services to hungry people throughout this state through partnerships with nonprofit agencies, the food industry, government, volunteers, corporations and individuals by serving as a central clearinghouse for donated and purchased food.

History:

[57-824, added 2009, ch. 63, sec. 3, p. 174.]
Idaho Code § 57-216 — Idaho Code / Title 57 / Chapter 2 / Section 57-216
57-216 SALE OF BONDS — CONTENTS OF NOTICE — BIDS — DEPOSIT BY BIDDER — ACCEPTANCE OR REJECTION OF BIDS.
Status: in_force

57-216. Sale of bonds — Contents of notice — Bids — Deposit by bidder — Acceptance or rejection of bids. A notice of public sale shall set forth the intention of the issuing corporation to sell such bonds or a specified part thereof and shall request and require sealed or electronic bids therefor and require bidders to submit bids specifying (a) the lowest rate of interest and premium, if any above par, at which the bidder will purchase such bonds, or (b) the lowest rate of interest at which the bidder will purchase such bonds at par, and shall require each such bid (except any bid which may be received from the state of Idaho or its department of finance) to be accompanied by a cashier's check, a certified check, or surety bond made payable to the issuing corporation in such amount as the governing body deems necessary or by a cash deposit in like amount, which such cashier's check, certified check, surety bond or cash deposit shall be returned to any such bidder if his bid be not accepted, and which cashier's check, certified check, surety bond or cash deposit of any successful bidder who shall fail, neglect, or refuse to accept the bonds so sold to complete and to pay therefor in accordance with the terms of such successful bid within thirty (30) days following the acceptance thereof, shall be forfeited to the issuing corporation. Such notice shall state the maximum rate of interest which such bonds may legally bear and that none of the bonds shall be sold for less than par and accrued interest to date of delivery thereof, and shall specify the place and designate the day and hour, respectively, as the place where, and the time prior to which, any such sealed or electronic bids will be received for the purchase of such bonds; and at said place and time so specified in such notice and fixed or approved by the governing body as the place and time for the consideration of any such bids the said governing body and the mayor, chairman, or other chief executive officer or presiding officer of the governing body shall meet in public special or regular meeting for the purpose of considering such bids, awarding the bonds, or rejecting any and all bids therefor. At such meeting or at an adjournment thereof the said bonds shall be sold to the bidder making the best bid therefor, subject, as aforesaid, to the right of any such governing body to reject any and all bids and to readvertise any such bonds for sale in the manner herein prescribed, or at private sale, until said bonds have been sold.

History:

[(57-216) 1927, ch. 262, sec. 5, subd. (c), p. 546; I.C.A., sec. 55-216; am. 1951, ch. 45, sec. 1, p. 55; am. 2001, ch. 264, sec. 4, p. 969.]
Idaho Code § 57-134 — Idaho Code / Title 57 / Chapter 1 / Section 57-134
57-134 ACCOUNTING FOR MONEYS DEPOSITED.
Status: in_force

57-134. Accounting for moneys deposited. The treasurer shall require, and it is hereby made the duty of every such depository to keep accurate accounts of all such moneys deposited with it, showing the amount deposited, and when deposited, and to render, at the beginning of each and every month, to the treasurer and auditor a statement, in duplicate, showing the daily balance of the public moneys of the depositing unit held by it during the month next preceding.

History:

[(57-134) 1921, ch. 256, sec. 30, p. 557; am. 1927, ch. 154, sec. 12, p. 200; I.C.A., sec. 55-133; am. 1937, ch. 98, sec. 2, p. 142.]
Idaho Code § 57-728 — Idaho Code / Title 57 / Chapter 7 / Section 57-728
57-728 CREDIT ENHANCEMENT PROGRAM FOR SCHOOL DISTRICT BONDS.
Status: in_force

57-728. Credit enhancement program for school district bonds. (1) The endowment fund investment board shall administer a school district bond credit enhancement program in accordance with this section and in conjunction with chapter 53, title 33, Idaho Code. This program applies to voter approved bonds issued by school districts. The program is intended to benefit school districts by authorizing the board to purchase notes issued by the state of Idaho for the purpose of making debt service payments under the Idaho school bond guaranty program established in chapter 53, title 33, Idaho Code.

(2) The board shall promulgate rules to implement the program. Rules may include the imposition of guaranty and administrative fees upon school districts participating in the program. Rules shall include:

(a) The application materials school districts must provide to the board; and

(b) The application procedures, submission deadlines, and the time periods for review and approval or denial of an application.

(3) A school district that seeks credit enhancement under this program shall first apply to the state treasurer to participate in the Idaho school bond guaranty program established in chapter 53, title 33, Idaho Code. If approved to participate in the Idaho school bond guaranty program, a school district may apply for credit enhancement, as provided in section 33-5310, Idaho Code. The board shall approve or deny applications as set forth in rule but not longer than twenty (20) days following the submission of a complete application to the board. Nothing contained herein shall prohibit a school district from reapplying following a rejected application.

(4) Upon approval of a school district's application to participate in the credit enhancement program, the following shall be in effect in the event moneys from the sales tax account or from the provisions of section 33-5309, Idaho Code, are insufficient to pay a debt service payment under the Idaho school bond guaranty program:

(a) The board may purchase on behalf of the public school endowment fund, or from other funds administered by the board, notes from the state issued by the state treasurer, in accordance with section 33-5308, Idaho Code, under such terms as are negotiated between the board and the state treasurer; or

(b) Upon the request of the state treasurer pursuant to section 33-5308, Idaho Code, the board shall purchase on behalf of the public school endowment fund notes issued by the state treasurer, the proceeds of which shall be sufficient to pay the debt service payments as they become due.

(5) Notes purchased by the board pursuant to subsection (4)(b) of this section shall be subject to the following terms and conditions:

(a) The notes shall bear interest at a rate equal to the annual rate of one (1) year treasury bills, as published by the federal reserve board as of the date of the request of the state treasurer, plus four hundred (400) basis points, plus, for the first six (6) months of the term of the note, an amount, as determined by the board, up to a maximum of fifty (50) basis points, to cover all additional administrative and transaction costs related to the purchase of the notes;

(b) The notes will have a maximum term of one (1) year, and may be renewed at the request of the state treasurer;

(c) The notes, including principal and interest, shall be repaid from the school district's next payments pursuant to section 33-5307, Idaho Code, as collected by the state treasurer;

(d) The state may make additional payments on the note;

(e) The board may require the state treasurer to compel the school district to modify its fiscal practices and its general operations if the board determines that there is a substantial likelihood that the school district will not be able to make future payments required under this section.

(6) The provisions of this section shall not be deemed to interfere with the state treasurer's ability in chapter 53, title 33, Idaho Code, to obtain repayment of a delinquent obligation.

(7) For purposes of administering the provisions of this section, the board shall make available the sum of three hundred million dollars ($300,000,000) from the public school endowment fund, for purposes of purchasing notes as authorized by this section. Nothing in this section shall require the board to hold at any time in excess of three hundred million dollars ($300,000,000) in notes issued pursuant to the credit enhancement program. The principal amount of bonds guaranteed by the credit enhancement program shall not be greater than four (4) times the amount made available by the board from the public school endowment fund for the purpose of purchasing notes.

(8) The aggregate principal amount of school district bonds outstanding that may be guaranteed by the credit enhancement program shall not exceed forty million dollars ($40,000,000) per school district. In the event school districts consolidate, the maximum credit enhancement of the bonds of the newly consolidated school district shall be the sum of the maximum limit of each school district participating in the consolidation. The state treasurer shall monitor the principal amounts of each school district participating in the credit enhancement program and provide such information to the board.

(9) Any bond originally guaranteed under this chapter shall no longer be considered guaranteed from and after the date on which that bond no longer has the benefit of the Idaho school bond guaranty program established in chapter 53, title 33, Idaho Code.

History:

[57-728, added 1999, ch. 328, sec. 3, p. 850; am. 2002, ch. 147, sec. 1, p. 424; am. 2003, ch. 269, sec. 1, p. 719; am. 2007, ch. 89, sec. 1, p. 243; am. 2009, ch. 185, sec. 6, p. 605; am. 2016, ch. 136, sec. 1, p. 400.]
Idaho Code § 57-604 — Idaho Code / Title 57 / Chapter 6 / Section 57-604
57-604 LIMITATION ON APPLICATION OF PRECEDING SECTION.
Status: in_force

57-604. Limitation on application of preceding section. Section 57-603 shall not affect the right of taxing districts to invest sinking fund moneys pursuant to law.

History:

[(57-604) 1929, ch. 159, sec. 2, p. 289; I.C.A., sec. 55-604.]
Idaho Code § 57-220 — Idaho Code / Title 57 / Chapter 2 / Section 57-220
57-220 APPLICATION OF PROCEEDS.
Status: in_force

57-220. Application of proceeds. The proceeds of any such bonds shall not be applied to, or used for, any purpose or purposes, other than that for which such bonds are issued, and such proceeds shall, until properly disbursed, be kept in a fund separate and apart from all proceeds of other bond issues and other funds of the issuing corporation; provided, however, that when, in the judgment of the governing board of the issuing corporation, the proceeds of any bond issue should be temporarily invested pending application of such proceeds to the purposes for which the bonds were issued, the governing board of the issuing corporation may invest the proceeds of such issue or any part thereof in registered securities of the United States. Any unexpended balance remaining after the accomplishment of such purpose or purposes shall be used and applied only to and for the payment and redemption of such bonds and the payment of interest thereon, pro tanto.

History:

[(57-220) 1927, ch. 262, sec. 7, p. 546; I.C.A., sec. 55-220; am. 1949, ch. 210, sec. 1, p. 444.]
Idaho Code § 57-829 — Idaho Code / Title 57 / Chapter 8 / Section 57-829
57-829 EMERGENCY MEDICAL SERVICES FUND.
Status: in_force

57-829. emergency medical services fund. (1) There is hereby created in the state treasury the emergency medical services fund to be managed by the state treasurer. Moneys in the fund shall consist of:

(a) Moneys transferred to the fund pursuant to section 49-452, Idaho Code;

(b) Moneys transferred to the fund pursuant to section 49-306, Idaho Code;

(c) Legislative appropriations to the fund;

(d) Any bequests or donations to the fund; and

(e) Interest earned on idle moneys in the fund.

(2) On July 1, 2025, or as soon thereafter as is practicable, the state controller shall transfer any unobligated moneys in the emergency medical services fund established in section 56-1018, Idaho Code, and the emergency medical services fund II established in section 56-1018A, Idaho Code, to the fund created in this section.

(3) Subject to legislative appropriation, the Idaho military division shall use and distribute moneys from the fund as provided in section 46-905, Idaho Code.

History:

[57-829, added 2025, ch. 94, sec. 15, p. 459.]
Idaho Code § 57-601A — Idaho Code / Title 57 / Chapter 6 / Section 57-601A
57-601A INCOME FROM INVESTMENT OF SINKING FUND.
Status: in_force

57-601A. Income from investment of sinking fund. Any income or profit that may be realized from the investment of the funds referred to in section 57-601, Idaho Code, shall, as the same are received, be deposited to the sinking fund from which such excess funds were invested, and in no event shall any of such said income or profits from said investment be deposited to the general fund or any operating fund of such investing entity. Any member of any taxing board or any disbursing officer described in section 57-601, Idaho Code, who fails, refuses, or neglects to return the interest or income from investments to the proper sinking fund shall be proceeded against in the manner prescribed by section 57-603, Idaho Code.

History:

[57-601A, added 1975, ch. 24, sec. 1, p. 39.]
Idaho Code § 57-127A — Idaho Code / Title 57 / Chapter 1 / Section 57-127A
57-127A DEPOSIT FOR SAFEKEEPING — RESPONSIBILITY.
Status: in_force

57-127A. Deposit for safekeeping — Responsibility. The treasurer may deposit for safekeeping with a designated depository or a federal reserve bank any bonds, notes, bills, debentures, obligations, or certificates of indebtedness in which the moneys of the taxing unit or its agencies are invested pursuant to law; provided the treasurer shall take from the designated depository a receipt for the securities deposited. A treasurer may accept securities in authorized book entry form. The treasurer shall not be responsible for securities so deposited until they are withdrawn by the treasurer from the designated depository, except insofar as a violation by the treasurer of the prudent man investment rule contributes to any loss.

History:

[57-127A, added 1974, ch. 148, sec. 1, p. 1366; am. 1983, ch. 38, sec. 5, p. 91; am. 1986, ch. 74, sec. 1, p. 226.]
Idaho Code § 57-142 — Idaho Code / Title 57 / Chapter 1 / Section 57-142
57-142 EXPENSES — AUDIT AND PAYMENT.
Status: in_force

57-142. Expenses — Audit and payment. Any expense incurred in carrying out the provisions of the public depository law shall be audited by the supervising board and paid out of the current revenues of the depositing unit.

History:

[(57-142) 1921, ch. 256, sec. 37, p. 557; I.C.A., sec. 55-141.]
Idaho Code § 57-127 — Idaho Code / Title 57 / Chapter 1 / Section 57-127
57-127 DEPOSIT OF PUBLIC FUNDS — DUTIES OF TREASURER AND SUPERVISING BOARD.
Status: in_force

57-127. Deposit of public funds — Duties of treasurer and supervising board. Except where the public moneys of a depositing unit in the custody of the treasurer at any one (1) time are less than one thousand dollars ($1000), the treasurer shall deposit, and at all times keep on deposit, subject to the provisions of this law, in designated depositories, all public moneys coming into his hands, and it is hereby made the duty of said supervising board not less than once every six (6) months to certify to the treasurer the capital and surplus or reserves and unallocated or undivided earnings, as applicable, of each public depository, a copy of which certificate shall immediately be served on the treasurer by the supervising board or its clerk; provided, that with the approval of the supervising board of the depositing unit, the treasurer is authorized and empowered to invest surplus or idle funds of the depositing unit in investments permitted by section 67-1210, Idaho Code, and interest received on all such investments, unless otherwise required by law, shall be paid into the general fund of the depositing unit: and provided further, that as to all public moneys in the custody of the treasurer of a depositing unit for which there is no legal depository available under this chapter, it shall be the duty of the supervising board of the depositing unit to designate and place for the safekeeping of such public moneys, and until such designation it shall be the duty of the treasurer to deposit such excess sums on special deposit in any public depository, and the expense of such service shall be borne by the depositing unit.

History:

[(57-127) 1921, ch. 256, sec. 24, p. 557; am. 1925, ch. 45, sec. 10, p. 63; am. 1927, ch. 154, sec. 10, p. 154; I.C.A., sec. 55-126; am. 1935, ch. 134, sec. 4, p. 320; am. 1961, ch. 148, sec. 1, p. 213; am. 1969, ch. 142, sec. 3, p. 448; am. 1981, ch. 15, sec. 1, p. 26; am. 1986, ch. 74, sec. 9, p. 225.]
Idaho Code § 57-1305 — Idaho Code / Title 57 / Chapter 13 / Section 57-1305
57-1305 SCHOOL DISTRICTS TO KEEP RECORDS AND REPORT.
Status: in_force

57-1305. School districts to keep records and report. Each school district receiving such moneys shall keep an accurate record of receipts thereof and expenditures therefrom and shall report the same annually to the state department of education in the format prescribed by the state board of education.

History:

[57-1305, added 1957, ch. 116, sec. 5, p. 194; am. 1979, ch. 297, sec. 1, p. 779.]
Idaho Code § 57-815 — Idaho Code / Title 57 / Chapter 8 / Section 57-815
57-815 IDAHO AG IN THE CLASSROOM.
Status: in_force

57-815. Idaho ag in the classroom. (1) There is hereby created an independent body corporate and politic to be known as Idaho ag in the classroom for the purpose of developing and presenting through the joint efforts of the United States department of agriculture, the state department of agriculture, educators at all levels, and representatives of agricultural organizations statewide and nationwide, an educational program that will provide students in kindergarten through grade twelve (12) with a better understanding of the crucial role of agriculture in all aspects of society and of how Idaho agriculture relates to the rest of the world.

(2) Moneys transferred by the Idaho transportation department to Idaho ag in the classroom pursuant to section 49-417B, Idaho Code, shall be used by Idaho ag in the classroom for the purpose of developing and presenting educational programs pursuant to subsection (1) of this section and all moneys so transferred are hereby continuously appropriated for this purpose. The right is reserved to the state of Idaho to audit the funds of Idaho ag in the classroom at any time.

History:

[57-815, added 1986, ch. 85, sec. 1, p. 249; am. 1996, ch. 1, sec. 1, p. 3; am. 2008, ch. 205, sec. 1, p. 659; am. 2009, ch. 114, sec. 2, p. 369.]
Idaho Code § 57-210 — Idaho Code / Title 57 / Chapter 2 / Section 57-210
57-210 BONDS — MAXIMUM TERM.
Status: in_force

57-210. Bonds — Maximum term. No bonds shall be issued to run for a longer term than thirty (30) years from the date of the bonds.

History:

[(57-210) 1927, ch. 262, sec. 4, subd. (g), p. 546; I.C.A., sec. 55-210; am. 1963, ch. 183, sec. 3, p. 542; am. 1969, ch. 238, sec. 2, p. 753.]
Idaho Code § 57-825 — Idaho Code / Title 57 / Chapter 8 / Section 57-825
57-825 STATE-DIRECTED OPIOID SETTLEMENT FUND — USE OF FUND MONEYS — RECOMMENDATIONS.
Status: in_force

57-825. state-directed opioid settlement fund — use of fund moneys — recommendations. (1) There is hereby established in the state treasury the state-directed opioid settlement fund, to be managed by the state treasurer. Moneys in the fund shall consist of:

(a) Moneys received by the state of Idaho pursuant to settlements and judgments obtained by the state relating to opioids;

(b) Legislative appropriations to the fund;

(c) Any bequests or donations to the fund; and

(d) Interest earned on idle moneys in the fund.

(2) Moneys in the state-directed opioid settlement fund shall be used as determined by legislative appropriation, provided that such moneys must be used only in accordance with the terms of the applicable settlement or judgment and for purposes relating to opioid abuse prevention and recovery programs.

(3) The Idaho behavioral health council shall meet as necessary and make recommendations to the governor and the joint finance-appropriations committee as to how moneys from the state-directed opioid settlement fund should be used. Such recommendations must be submitted to the governor on or before September 1 in the year before the legislative session in which the Idaho behavioral health council recommendations are presented to the joint finance-appropriations committee.

History:

[57-825, added 2021, ch. 268, sec. 1, p. 817; am. 2022, ch. 289, sec. 1, p. 920.]
Idaho Code § 57-215 — Idaho Code / Title 57 / Chapter 2 / Section 57-215
57-215 SALE OF BONDS — NOTICE AND REQUEST FOR BIDS — PUBLICATION.
Status: in_force

57-215. Sale of bonds — Notice and request for bids — Publication. (1) If bonds are sold at public sale, notice of the intention to sell any such bonds and requesting bids therefor shall be published in the name of the governing body of any such issuer in the official newspaper thereof for at least three (3) consecutive publications therein at weekly intervals. The date of sale thereof, as therein designated, shall be after the lapse of at least twenty-one (21) full days from and after the date of the first publication of such notice, counting the date of the first publication as the first of such twenty-one (21) days; and if said corporation shall not have designated an official newspaper the publication shall be had in any newspaper published and of general circulation within the corporate limits of said issuing corporation as specially designated or approved by any such governing body; and if there shall be no newspaper published within the corporate limits of any such issuing corporation, such notice shall be published in a newspaper of general circulation in the county of such issuing corporation as designated or approved by any such governing body. The mayor or chairman or presiding officer of any such corporation and the clerk or secretary thereof shall cause such publication to be made and given as prescribed herein, subject to the direction, designation or approval of any such governing body as herein set forth. It shall be proper to commence the publication of such notice of sale prior to, or contemporaneous with, the publication of the notice of the election at which the proposition of the issuance of any such bonds shall be submitted; provided only that such bonds shall not be sold until their issuance shall have been duly authorized.

(2) If bonds are sold at private sale, notice of the intention to sell such bonds at private sale shall be published once in the name of the issuer in a newspaper of general circulation within the issuer's boundaries at least three (3) days prior to the time scheduled by the issuer for approving the private sale of such bonds. Failure to comply with this requirement shall not invalidate the sale of the bonds, so long as the issuer has made a good faith effort to comply.

History:

[(57-215) 1927, ch. 262, sec. 5, subd. (b), p. 546; I.C.A., sec. 55-215; am. 1977, ch. 244, sec. 1, p. 721; am. 2001, ch. 264, sec. 3, p. 968.]
Idaho Code § 57-219 — Idaho Code / Title 57 / Chapter 2 / Section 57-219
57-219 REGISTRATION OF BONDS — LIABILITY OF TREASURER.
Status: in_force

57-219. Registration of bonds — Liability of treasurer. After the sale of any such bonds and before the issuance by delivery to the purchaser thereof, and before the delivery of any funding or refunding bonds which may be issued by way of exchange for any outstanding indebtedness or bonds funded or refunded thereby, all of such bonds shall be duly registered by the county auditor or by the clerk or secretary of the issuing corporation in numerical order in a permanent public record book kept by him in his said office for that purpose, and thereafter the governing body or governing board of the issuing corporation may from time to time in accordance with the terms of sale of such bonds deliver or cause to be delivered any or all of such bonds to the treasurer of such issuer, who shall file his receipt therefor in the office of such auditor, clerk or secretary of the issuing corporation. Such treasurer shall, as and when such bonds are delivered to him as aforesaid, forthwith also register the same in a permanent public record book kept by him in his said office for that purpose, and thereafter such treasurer shall deliver such bonds to the purchaser or purchasers thereof as directed by the governing body of the issuing corporation and upon receipt by him of the purchase price thereof, and shall note in such register the name or names of the purchasers to whom such bonds are delivered and date of delivery thereof. All registration of bonds shall show the number, date, and amount of each bond, rate of interest thereon, date of maturity thereof, place or places of payment, and the number and denominations of attached coupons, together with any other proper data describing such bonds for the purpose of future identification thereof.

The treasurer shall be liable upon his official bond for any loss or damage suffered by the issuing corporation by reason of any delivery by him of any such bond in violation of the provisions of this section.

History:

[(57-219) 1927, ch. 262, sec. 6, p. 546; I.C.A., sec. 55-219.]
Idaho Code § 57-1704 — Idaho Code / Title 57 / Chapter 17 / Section 57-1704
57-1704 ESTABLISHMENT OF CANCER REGISTRY.
Status: in_force

57-1704. Establishment of cancer registry. (1) The department, or an authorized contractor of the department, shall maintain a uniform statewide population-based cancer registry system for the collection of data pertaining to the incidence, prevalence, management, survival, mortality, geographic distribution and risk factors associated with cancer and reportable benign tumors.

(2) All cancers and reportable benign tumors diagnosed or treated in the state shall be reported to the department or the authorized contractor of the department.

(3) Data reported to the cancer registry shall be available for use in aggregate form for analysis, benchmarking, and reports of Idaho's cancer incidence, prevalence, management, survival, mortality, health status, geographic distribution, and risk factors in comparison to the nation.

History:

[57-1704, added 1995, ch. 67, sec. 4, p. 171.]
Idaho Code § 57-1801 — Idaho Code / Title 57 / Chapter 18 / Section 57-1801
57-1801 CREATION OF PARK AND RECREATION CAPITAL IMPROVEMENT ACCOUNT — PURPOSE.
Status: in_force

57-1801. Creation of park and recreation capital improvement account — Purpose. There is hereby created and established in the state treasury an account to be known as the "park and recreation capital improvement account" to which shall be credited or deposited all moneys accruing for the purposes of the account. The purposes for which moneys in the account may be used shall be to acquire, purchase, maintain, improve, repair, furnish, and equip parks and recreation facilities and sites in the state of Idaho. The park and recreation board is charged with the administration of the account for the purposes specified herein. The provisions of section 67-4228, Idaho Code, are made applicable for the provisions of this section. All claims against the account shall be examined, audited and allowed in the same manner now or hereafter provided by law for claims against the state.

History:

[57-1801, added 1973, ch. 297, sec. 1, p. 625; am. 1983, ch. 158, sec. 7, p. 458; am. 1988, ch. 253, sec. 2, p. 489.]
Idaho Code § 57-1405 — Idaho Code / Title 57 / Chapter 14 / Section 57-1405
57-1405 POWERS OF DIRECTOR OF THE DEPARTMENT OF AGRICULTURE.
Status: in_force

57-1405. Powers of director of the department of agriculture. The director of agriculture is authorized and empowered to:

(a) Collect, compromise, adjust or cancel claims and obligations arising out of or administered under this act or under any mortgage, lease, contract or agreement entered into or administered pursuant to this act and, if in his judgment, necessary and advisable, pursue the same to final collection in any court having jurisdiction.

(b) Bid for and purchase at any execution, foreclosure or other sale, or otherwise to acquire property upon which the director has a lien by reason of a judgment or execution, or which is pledged, mortgaged, conveyed or which otherwise secures any loan or other indebtedness owing to or acquired by the director under this act, and

(c) Accept title to any property so purchased or acquired; to operate or lease such property for such period as may be deemed necessary to protect the investment therein; and to sell or otherwise dispose of such property in a manner consistent with the provisions of this act.

The authority herein contained shall be delegated to the secretary of agriculture of the United States with respect to funds or assets authorized to be administered and used by him under agreements entered into pursuant to section 57-1403, Idaho Code.

History:

[57-1405, added 1961, ch. 304, sec. 5, p. 565; am. 1974, ch. 18, sec. 230, p. 364.]
Idaho Code § 57-206 — Idaho Code / Title 57 / Chapter 2 / Section 57-206
57-206 BONDS — INTEREST COUPONS — FORM AND RECITALS.
Status: in_force

57-206. Bonds — Interest coupons — Form and recitals. The interest coupons which shall be attached to each such bond shall be numbered from one upwards consecutively commencing with that coupon first maturing, and all such interest coupons shall state on the face thereof the amount thereof, name of the issuing corporation, the identifying series and issue and number of the bond to which it is attached and each such coupon shall provide for the payment of the interest accruing semiannually upon said bond and said interest coupons shall be payable semiannually, and at the same place or places of payment as fixed in such bond and shall be signed by the treasurer of the issuer by his written or facsimile signature: provided, however, that the first and last coupons of any bond series or issue may provide for the payment of interest for a shorter or longer period than six (6) months but not in excess of one (1) year.

History:

[(57-206) 1927, ch. 262, sec. 4, subd. (c), p. 546; I.C.A., sec. 55-206.]
Idaho Code § 57-102 — Idaho Code / Title 57 / Chapter 1 / Section 57-102
57-102 SCOPE OF ACT.
Status: in_force

57-102. Scope of act. This chapter is designed to safeguard and protect the funds of all political subdivisions and of all municipal and quasi-municipal corporations of the state, having power to levy taxes or assessments, now existing or hereafter created and whether organized under the general laws or any special law of the state.

History:

[(57-102) 1921, ch. 256, sec. 2, p. 557; I.C.A., sec. 55-102.]
Idaho Code § 57-133 — Idaho Code / Title 57 / Chapter 1 / Section 57-133
57-133 DEMAND DEPOSITS — PAYMENT OF SERVICE CHARGES — INTEREST ON TIME DEPOSITS.
Status: in_force

57-133. Demand deposits — Payment of service charges — Interest on time deposits. A public depository may pay interest to the depositing unit upon demand deposits, deposit accounts upon which negotiable orders of withdrawal may be written, and similar transaction deposit accounts made with it by such depositing unit as allowed by state or federal law.

The supervising boards of all depositing units are authorized in their discretion and from time to time to adopt, amend, and/or repeal rules and regulations not inconsistent with other provisions of this act providing for the payment by such depositing unit to its designated depository or depositories of reasonable charges for their services rendered in acting as such depositories. The rate of such charges and the terms and conditions thereof shall be fixed by such supervising boards in such rules and regulations, and shall be uniformly applicable to all designated depositories for such depositing unit under like circumstances and conditions. Such charges shall be allowed and paid from the funds of such depositing unit available for the payment of its general expenses as other claims against said funds are allowed and paid.

Every public depository shall pay interest upon time deposits made by the public depositing unit at rates not less than those paid to investors for deposits of the same amount and under like circumstances and conditions; provided, however, that such time deposits shall bear interest at a rate not in excess of the maximum rate permitted by any applicable governmental regulation.

History:

[(57-133) 1921, ch. 256, sec. 29, p. 557; am. 1925, ch. 45, sec. 13, p. 63; I.C.A., sec. 55-132; am. 1933, ch. 90, sec. 3, p. 142; am. 1937, ch. 98, sec. 1, p. 142; am. 1969, ch. 142, sec. 8, p. 488; am. 1970, ch. 142, sec. 2, p. 423; am. 1971, ch. 134, sec. 1, p. 518; am. 1973, ch. 273, sec. 2, p. 571; am. 1974, ch. 149, sec. 1, p. 1367; am. 1981, ch. 2, sec. 2, p. 4; am. 1981, ch. 146, sec. 1, p. 251; am. 1983, ch. 38, sec. 7, p. 92.]
Idaho Code § 57-901 — Idaho Code / Title 57 / Chapter 9 / Section 57-901
57-901 SHORT TITLE.
Status: in_force

57-901. Short title. This act may be cited as the "Registered Public Obligations Act of Idaho."

History:

[57-901, added 1983, ch. 98, sec. 1, p. 211.]
Idaho Code § 57-719 — Idaho Code / Title 57 / Chapter 7 / Section 57-719
57-719 BOARD — APPOINTMENT OF MEMBERS — TERM — REMOVAL — VACANCIES — ORGANIZATION — QUORUM — MEETINGS — COMPENSATION.
Status: in_force

57-719. Board — Appointment of members — Term — Removal — Vacancies — Organization — Quorum — Meetings — Compensation. The members of the board appointed by the governor shall serve for terms of four (4) years, provided that for the first term the governor shall appoint three (3) members who shall serve for a term of two (2) years, two (2) members who shall serve for a term of three (3) years, and two (2) members who shall serve for a term of four (4) years. Members of the board shall serve until their successors have been selected and qualified.

A member of the board appointed by the governor shall not hold an office, position, or employment in a political party, with the exception of those members from the house of representatives and the senate. An appointed member may be removed from the board for cause by a two-thirds (2/3) vote of the full board.

A vacancy in the appointive membership of the board during a term thereof shall be filled by appointment by the governor for the unexpired term.

There shall be a chairman of the board elected by a majority of the members of the board. A majority of the members of the board shall constitute a quorum for the transaction of business.

The meetings of the board shall be held at least quarterly and at other times upon the call of the chairman or a majority of the board. The board members appointed hereunder shall be compensated as provided by section 59-509(p), Idaho Code.

History:

[57-719, added 1969, ch. 244, sec. 6, p. 764; am. 1975, ch. 244, sec. 2, p. 655; am. 1980, ch. 247, sec.77, p. 645; am. 1992, ch. 109, sec. 1, p. 338; am. 2000, ch. 65, sec. 1, p. 146; am. 2009, ch. 19, sec. 1, p. 45; am. 2017, ch. 90, sec. 1, p. 237; am. 2018, ch. 65, sec. 1, p. 156.]
Idaho Code § 57-811 — Idaho Code / Title 57 / Chapter 8 / Section 57-811
57-811 TAX RELIEF FUND.
Status: in_force

57-811. TAX RELIEF FUND. (1) There is hereby created in the state treasury the tax relief fund to which shall be credited all moneys remitted from sections 63-3620F and 63-3638, Idaho Code, from federal grants, donations, or any other source. Moneys in the fund are intended to fund future tax relief statutes enacted by the legislature and may be expended pursuant to appropriation. All interest earned on the investment of idle moneys in the fund shall be returned to the fund.

(2) For each fiscal year, no later than August 31, the state controller shall transfer fifty million dollars ($50,000,000) from the tax relief fund to the school district facilities fund established pursuant to section 33-911, Idaho Code. At the end of each fiscal year, the state controller shall transfer twenty percent (20%) of annual distributions to the tax relief fund to the school district facilities fund established pursuant to section 33-911, Idaho Code.

(3) At the end of each fiscal year, the state controller shall transfer thirty-nine million dollars ($39,000,000) from the tax relief fund to the state public defense fund established pursuant to section 57-827, Idaho Code.

(4) For each fiscal year, no later than August 31, the state controller shall transfer fifty million dollars ($50,000,000) from the tax relief fund to the homeowner property tax relief account established pursuant to section 63-724, Idaho Code.

(5) After the state controller makes all transfers in subsections (1), (2), (3), and (4) of this section, the state controller shall transfer the remaining balance of the tax relief fund or two hundred thirty-six million dollars ($236,000,000), whichever is less, to the general fund.

History:

[57-811, added 2023, ch. 200, sec. 8, p. 545; am. 2024, ch. 237, sec. 25, p. 834; am. 2025, ch. 175, sec. 2, p. 826; am. 2025, ch. 302, sec. 7, p. 1293.]
Idaho Code § 57-304 — Idaho Code / Title 57 / Chapter 3 / Section 57-304
57-304 COUNTY RECORDER NOT TO CHARGE FEES.
Status: in_force

57-304. County recorder not to charge fees. There shall be no fee charged by the county recorder for filing any such lists or making the copies for transmission to the board of county commissioners or for any other services herein required of the county recorder.

History:

[(57-304) 1921, ch. 171, sec. 3, p. 366; am. 1925, ch. 132, sec. 3, p. 185; I.C.A., sec. 55-304; am. 1994, ch. 180, sec. 111, p. 499.]
Idaho Code § 57-209 — Idaho Code / Title 57 / Chapter 2 / Section 57-209
57-209 BONDS AND INTEREST COUPONS — WHERE PAYABLE.
Status: in_force

57-209. Bonds and interest coupons — Where payable. Such bonds and interest coupons shall be made payable and be payable at the office of the treasurer of the issuer or at the office of the treasurer of the State of Idaho, or at some bank or trust company in the state of Idaho or in the city and state of New York, which place or places of payment shall be designated by the governing board of the issuer prior to the issuance of such bonds, and such places of payment may be made and expressed in the alternative upon the face of the bonds and coupons and the bonds and coupons may be made payable at such alternative places of payment at the option of the holder thereof.

History:

[(57-209) 1927, ch. 262, sec. 4, subd. (f), p. 546; I.C.A., sec. 55-209; am. 1935, ch. 45, sec. 1, p. 83.]
Idaho Code § 57-110 — Idaho Code / Title 57 / Chapter 1 / Section 57-110
57-110 DESIGNATED DEPOSITORY.
Status: in_force

57-110. Designated depository. "Designated depository" is any national bank, state bank, trust company, federal savings and loan association, state savings and loan association, federal credit union or state credit union, located in the state and designated as a depository by the supervising board.

History:

[(57-110) 1921, ch. 256, sec. 8, p. 557; I.C.A., sec. 55-109; am. 1935, ch. 134, sec. 1, p. 320; am. 1986, ch. 74, sec. 4, p. 223.]
Idaho Code § 57-1302 — Idaho Code / Title 57 / Chapter 13 / Section 57-1302
57-1302 RECORDS OF COUNTY AUDITOR.
Status: in_force

57-1302. Records of county auditor. The county treasurer shall at once notify the county auditor of said apportionment, and county auditor shall enter the same in the appropriate records of his office, showing the status of such moneys in each school district in said county.

History:

[57-1302, added 1957, ch. 116, sec. 2, p. 194.]
Idaho Code § 57-230 — Idaho Code / Title 57 / Chapter 2 / Section 57-230
57-230 POWERS OF ISSUER.
Status: in_force

57-230. Powers of issuer. It shall be optional with any such issuer, at its discretion, to exercise all or any of the powers conferred by this act in connection with the adoption and exercise by any such issuer of the provisions and powers granted by existing law.

History:

[57-230, added 1935 (1st E.S.), ch. 59, sec. 4, p. 160.]
Idaho Code § 57-1901 — Idaho Code / Title 57 / Chapter 19 / Section 57-1901
57-1901 CREATION OF OFF-ROAD MOTOR VEHICLE ACCOUNT — PURPOSE.
Status: in_force

57-1901. Creation of off-road motor vehicle account — Purpose. There is hereby created and established in the state treasury an account to be known as the "off-road motor vehicle account" to which shall be credited or deposited all moneys accruing for the purposes of the account. The purposes for which moneys in the account may be used shall be to acquire, purchase, improve, repair, maintain, furnish, and equip off-road motor vehicle facilities and sites or areas used by off-road vehicles on public or private land, and to assist with the enforcement of laws and regulations governing the use of off-road vehicles in the state of Idaho. The park and recreation board is charged with the administration of the account for the purposes specified herein. The provisions of section 67-4228, Idaho Code, are made applicable for the provisions of this section. All claims against the account shall be examined, audited and allowed in the same manner now or hereafter provided by law for claims against the state, except that the board is hereby empowered to enter into agreements with legal governmental agencies in Idaho, for the disbursement of funds to them on a project by project basis.

History:

[57-1901, added 1973, ch. 297, sec. 2, p. 625; am. 1976, ch. 258, sec. 1, p. 877; am. 1988, ch. 253, sec. 3, p. 490.]
Idaho Code § 57-1404 — Idaho Code / Title 57 / Chapter 14 / Section 57-1404
57-1404 RECEIPT OF FUNDS BY DIRECTOR — USE.
Status: in_force

57-1404. Receipt of funds by director — Use. Notwithstanding any other provisions of law, funds and the proceeds of the trust assets which are not authorized to be administered by the secretary of agriculture of the United States under the provisions of section 57-1403, Idaho Code, shall be received by the director and deposited by him in the state treasury in a special fund for obligation and expenditure by the director for the purposes of section 57-1403, Idaho Code, or for use by the director for such of the rural rehabilitation purposes permissible under the charter of the now dissolved Idaho Rural Rehabilitation Corporation as may from time to time be agreed upon by the director and the secretary of agriculture of the United States, subject to the applicable provisions of said Public Law 499.

History:

[57-1404, added 1961, ch. 304, sec. 4, p. 565; am. 1974, ch. 18, sec. 229, p. 364.]
Idaho Code § 57-820 — Idaho Code / Title 57 / Chapter 8 / Section 57-820
57-820 THE IDAHO GUARD AND RESERVE FAMILY SUPPORT FUND.
Status: in_force

57-820. The Idaho guard and reserve family support fund. There is hereby created in the state treasury, the Idaho guard and reserve family support fund. Moneys in the fund shall be continuously appropriated to the "Idaho Guard and Reserve Family Support Fund, Inc." for support of members and families of members of the national guard and reserve who are residents of the state of Idaho or members of national guard or reserve units located in Idaho. The state treasurer shall invest idle moneys in the fund and interest earned from such investments shall be returned to the fund.

History:

[57-820, added 2005, ch. 104, sec. 2, p. 329; am. 2006, ch. 370, sec. 1, p. 1108.]
Idaho Code § 57-832 — Idaho Code / Title 57 / Chapter 8 / Section 57-832
57-832 AMERICA250 COMMEMORATION FUND — AMERICA250 ADVISORY COMMITTEE.
Status: in_force

57-832. America250 Commemoration Fund — America250 advisory committee. [Effective until july 1, 2027] (1) There is hereby created in the state treasury the America250 commemoration fund for the purpose of funding Idaho's participation in celebrating the two hundred fiftieth anniversary of America's founding. All moneys in the fund are to be used only for the purposes provided in this section, and shall be expended only as directed and approved by the America250 advisory committee pursuant to the provisions of subsection (4) of this section.

(2) Moneys in the fund shall include:

(a) Any remaining amounts appropriated by the legislature during the 2024 legislative session for the purposes described by this section; and

(b) Gifts, grants, and other donations.

(3) The state treasurer shall invest the idle moneys of the America250 commemoration fund, and the interest earned on such investments shall be retained by such fund. All unobligated funds remaining in the America250 commemoration fund on June 30, 2027, shall be transferred by the state controller on such date into the general fund.

(4)(a) There is hereby created the America250 advisory committee that shall be comprised of seven (7) members, and shall include the director of the state historical society, the state treasurer, one (1) member appointed by the governor, and four (4) members appointed by the legislative council. The legislative council shall select the chair of the America250 advisory committee. The America250 advisory committee shall direct and approve all distributions of funds from the America250 commemoration fund. The America250 advisory committee shall meet at least annually at such place and time as it determines and may meet as often as necessary to discharge the duties imposed on it.

(b) Notwithstanding any provision of law to the contrary, the division of financial management shall approve the spending authority of the America250 commemoration fund for any spending directive that is approved by the America250 advisory committee for any state entity in the same manner as the approval process for funds that are not cognizable pursuant to section 67-3516(2), Idaho Code. Spending authority approved pursuant to this subsection shall only be made for each state entity that does not have sufficient authority within such entity's current appropriation from its miscellaneous revenue fund or other allowable fund to comply with the America250 advisory committee's spending directive. If a state entity does not have an allowable miscellaneous fund from which to expend moneys, the state entity shall establish a miscellaneous revenue fund to facilitate the spending directive of the America250 advisory committee.

(c) The state treasurer, on behalf of the America250 advisory committee, shall record and track all revenues and expenditures by fund sources pursuant to subsection (2) of this section for each approved purpose and to ensure that moneys are not allocated in excess of available revenue.

History:

[(57-832) 57-829, added 2025, ch. 256, sec. 1, p. 1123; am. and redesig. 2026, ch. 251, sec. 27, p. 1082.]
Idaho Code § 57-214 — Idaho Code / Title 57 / Chapter 2 / Section 57-214
57-214 SALE OF BONDS — PROCEDURE — MINIMUM PRICE.
Status: in_force

57-214. Sale of bonds — Procedure — Minimum price. Funding and refunding bonds shall be sold as provided in sections 57-214 through 57-218, Idaho Code, or they may be issued by way of exchange for unpaid indebtedness or outstanding bonds to be funded or refunded thereby, as may be determined by any such governing body.

All other bonds shall be sold, after notice given as provided in section 57-215, Idaho Code, at private sale as provided in section 57-232, Idaho Code, or after notice given as herein provided, at public sale at a regular or special meeting of the governing body of the issuer corporation, and any funding or refunding bonds shall be sold in like manner, if so ordered by any such governing body. No bonds shall be sold for less than par and accrued interest to date of delivery. Any bonds, notes or other obligations may be sold by electronic bidding as provided in section 57-233, Idaho Code.

History:

[(57-214) 1927, ch. 262, sec. 5, subd. (a), p. 546; I.C.A., sec. 55-214; am. 2001, ch. 264, sec. 2, p. 968.]
Idaho Code § 57-201 — Idaho Code / Title 57 / Chapter 2 / Section 57-201
57-201 TITLE OF ACT.
Status: in_force

57-201. Title of act. This act shall be known as the "Municipal Bond Law" of the state of Idaho.

History:

[(57-201) 1927, ch. 262, sec. 1, p. 262; I.C.A., sec. 55-201.]
Idaho Code § 57-908 — Idaho Code / Title 57 / Chapter 9 / Section 57-908
57-908 AGENTS — DEPOSITORIES.
Status: in_force

57-908. Agents — Depositories. (1) An issuer may appoint for such term as may be agreed, including for so long as a registered public obligation may be outstanding, corporate or other authenticating agents, transfer agents, registrars, paying or other agents and specify the terms of their appointment, including their rights, their compensation and duties, limits upon their liabilities and provisions for their payment of liquidated damages in the event of breach of certain of the duties imposed, which liquidated damages may be made payable to the issuer, the owner or a financial intermediary. None of such agents need have an office or do business within this state.

(2) An issuer may agree with custodian banks and financial intermediaries, and nominees of any of them, in connection with the establishment and maintenance by others of a central depository system for the transfer or pledge of registered public obligations. Any such custodian banks and financial intermediaries, and nominees, may, if qualified and acting as fiduciaries, also serve as authenticating agents, transfer agents, registrars, paying or other agents of the issuer with respect to the same issue of registered public obligations.

(3) Nothing shall preclude the issuer from itself performing, either alone or jointly with other issuers, any transfer, registration, authentication, payment or other function described in this section.

History:

[57-908, added 1983, ch. 98, sec. 1, p. 214.]
Idaho Code § 57-301 — Idaho Code / Title 57 / Chapter 3 / Section 57-301
57-301 TREASURER TO FILE LISTS IN RECORDER'S OFFICE — CONTENTS — STATEMENT UPON REDEMPTION OR PAYMENT OF BOND.
Status: in_force

57-301. Treasurer to file lists in recorder's office — Contents — Statement upon redemption or payment of bond. The treasurer of every county, good road district, highway district, city, village, including all special improvement district bonds of cities and villages, school district, drainage district and irrigation district, shall file a list of all bonds of every kind which have heretofore been issued and are now outstanding as obligations of such political subdivision, and those which may hereafter be issued by any such political subdivision, in the office of the county recorder of the county in which such bonds have been or are issued. The treasurer of such political subdivision shall within sixty (60) days after the taking effect of this chapter, file list of all such bonds in the office of the county recorder with the information as herein specified concerning such bonds; within thirty (30) days after the sale or delivery of any bonds issued by any such political subdivision herein enumerated after the taking effect of this chapter, the treasurer of such political subdivision shall file in the office of the county recorder a list of such bonds with the information as herein provided.

The lists of bonds herein required to be filed shall contain the following information: (a) the amount of the bond issued; (b) the purpose of the bond issue; (c) the dates of issuance; (d) the rate of interest; (e) length of time such bonds are to exist; (f) the serial numbers of the bonds; (g) a statement of the amount of bonded indebtedness outstanding.

When any bonds are redeemed or paid in any such political subdivision, the treasurer of such subdivision shall within thirty days after the payment of redemption of such bonds, file in the office of the county recorder a statement showing the following facts: (a) the amount of bonds paid or redeemed; (b) designate what bonds were so paid or redeemed.

History:

[(57-301) 1921, ch. 171, sec. 1, p. 366; am. 1925, ch. 132, sec. 1, p. 188; I.C.A., sec. 55-301.]
Idaho Code § 57-724A — Idaho Code / Title 57 / Chapter 7 / Section 57-724A
57-724A EARNINGS DEFINED.
Status: in_force

57-724A. Earnings defined. "Earnings" shall mean all revenues generated from the management of endowment lands and their related endowment funds including, but not limited to, timber sale proceeds, lease fees, interest, dividends, and gains as defined in section 57-724, Idaho Code; provided however, for the permanent fund of each endowment, on and after July 1 of the calendar year following the first calendar year in which gains, as calculated under the provisions of section 57-724, Idaho Code, have been achieved by the permanent fund of such endowment fund, dividends and interest shall be incorporated into the calculation of gains as defined in section 57-724, Idaho Code, and shall not be a separate item of earnings for such permanent fund. "Earnings" does not include mineral royalties or land sale proceeds.

History:

[57-724A, added 1998, ch. 256, sec. 43, p. 841; am. 2001, ch. 254, sec. 3, p. 920; am. 2004, ch. 132, sec. 3, p. 453; am. 2006, ch. 44, sec. 2, p. 134.]
Idaho Code § 57-814 — Idaho Code / Title 57 / Chapter 8 / Section 57-814
57-814 BUDGET STABILIZATION FUND.
Status: in_force

57-814. BUDGET STABILIZATION FUND. (1) There is hereby created in the state treasury the budget stabilization fund for the purpose of meeting general fund revenue shortfalls and to meet expenses incurred as the result of a major disaster declared by the governor. All moneys in the budget reserve account at the date of approval of this act shall be transferred to the budget stabilization fund. Interest earnings from the investment of moneys in this fund by the state treasurer shall be credited to the permanent building account subject to the provisions of section 67-1210, Idaho Code.

(2) Subject to the requirements of section 63-3203, Idaho Code, the state controller shall annually transfer moneys from the general fund to the budget stabilization fund subject to the following criteria:

(a) If the state controller certifies that the receipts to the general fund for the fiscal year just ending have exceeded the receipts of the previous fiscal year by more than four percent (4%), then the state controller shall transfer all general fund collections in excess of said four percent (4%) increase to the budget stabilization fund, up to a maximum of one percent (1%) of the actual general fund collections of the prior fiscal year. The state controller shall make the transfer upon the financial close of the current fiscal year.

(b) The amount of moneys in the budget stabilization fund shall not exceed fifteen percent (15%) of the total general fund receipts for the fiscal year just ending.

(c) The state controller shall transfer moneys in the budget stabilization fund in excess of the limit imposed in subsection (2)(b) of this section to the general fund.

(3) If a majority of the membership of each house of the legislature adopt a concurrent resolution requesting the amount of the transfer specified in subsection (2) of this section be reduced, the state controller shall reduce the amount of the transfer.

(4) Appropriations of moneys from the budget stabilization fund in any year shall be limited to fifty percent (50%) of the fund balance after the fund balance has reached ten percent (10%) of total general fund receipts for the fiscal year just ending.

History:

[57-814, added 2015, ch. 341, sec. 9, p. 1287; am. 2020, ch. 112, sec. 1, p. 355.]
Idaho Code § 57-816 — Idaho Code / Title 57 / Chapter 8 / Section 57-816
57-816 DRUG AND DRIVING WHILE UNDER THE INFLUENCE ENFORCEMENT DONATION FUND.
Status: in_force

57-816. Drug and driving while under the influence enforcement donation fund. (1) There is hereby created in the state operating fund the drug and driving while under the influence enforcement donation fund. Moneys in the fund may be appropriated only for programs designed to control or eliminate illicit drug traffic or to enforce statutory provisions related to driving while under the influence, and for law enforcement functions associated with such control or enforcement.

(2) Separate and apart from any other moneys in the fund, moneys deposited in the fund pursuant to section 37-2735A, Idaho Code, shall be used exclusively to support a twenty-four (24) hour anonymous hotline and reward system, including any advertising for and about such system, for the reporting of drug violations.

History:

[57-816, added 1987, ch. 337, sec. 5, p. 712; am. 2006, ch. 113, sec. 2, p. 308; am. 2009, ch. 108, sec. 8, p. 359.]
Idaho Code § 57-1707 — Idaho Code / Title 57 / Chapter 17 / Section 57-1707
57-1707 LIABILITY.
Status: in_force

57-1707. Liability. (1) No action for damages arising from the disclosure of confidential or privileged information may be maintained against any reporting entities or employees of such entities that participate in good faith in the reporting of cancer registry data in accordance with this chapter.

(2) No license of a health care facility or health care provider may be denied, suspended or revoked for the good faith disclosure of confidential or privileged information in accordance with this chapter.

(3) The immunity granted in subsections (1) and (2) of this section shall not be construed to apply to the unauthorized disclosure of confidential or privileged information when such disclosure is due to gross negligence or willful misconduct of the reporting entities.

History:

[57-1707, added 1995, ch. 67, sec. 7, p. 173.]
Idaho Code § 57-1201 — Idaho Code / Title 57 / Chapter 12 / Section 57-1201
57-1201 DISTRIBUTION OF FUNDS TO COUNTIES BY STATE TREASURER.
Status: in_force

57-1201. Distribution of funds to counties by state treasurer. All funds received by the state of Idaho, as its distributive share of the amounts collected by the United States Government under the provisions of the Congress of June 28, 1934 (48 Stat. 1269) known as the Taylor Grazing Act, and any act amendatory thereof, shall be deposited with the state treasurer. Upon receipt of said money, the state treasurer shall distribute the same to the several counties of the state in which grazing districts, or lands producing such moneys are located, by warrant drawn on the state treasurer. The state treasurer, shall, upon the date this act becomes effective, and annually thereafter, ascertain from the proper United States officers having the records of receipt from grazing permits, the amount of receipts from such sources in the state of Idaho for each year for which money is received by the state of Idaho, keep a separate account of the sums received from lands producing such moneys, and apportion the distributive shares of the same among the several counties in which said grazing district is located; and if any such grazing district lies in more than one county of the state, each such county shall receive such proportionate amount of said sum as the area of such grazing district included within the boundary of such county shall bear to the total area of such grazing district.

History:

[57-1201, added 1937, ch. 28, sec. 1, p. 39; am. 1939, ch. 57, sec. 1, p. 102; am. 1980, ch. 137, sec. 1, p. 301.]
Idaho Code § 57-130 — Idaho Code / Title 57 / Chapter 1 / Section 57-130
57-130 DEPOSIT IN FINANCIAL INSTITUTIONS OUTSIDE OF DEPOSITING UNIT.
Status: in_force

57-130. Deposit in financial institutions outside of depositing unit. Where there are no approved depositories in the depositing unit, or where the money in the treasury exceeds the amount which the designated depositories in the depositing unit are willing to accept, the said excess moneys may be deposited in financial institutions outside of the depositing unit, but within the state of Idaho, which may be designated by the supervising board under the same conditions and subject to the same requirements as if in the depositing unit, and where the money in the treasury exceeds the amount which all designated depositories in the state are willing to accept, such excess may in that event and not otherwise, be deposited in banks outside the state, which banks shall be designated by the supervising board under the same conditions and subject to the same requirements as for designated depositories in the depositing unit.

History:

[(57-130) 1921, ch. 256, sec. 27, p. 557; am. 1929, ch. 193, sec. 5, p. 357; I.C.A., sec. 55-129; am. 1933, ch. 90, sec. 2, p. 142; am. 1933, ch. 102, sec. 1, p. 162; am. 1935, ch. 134, sec. 5, p. 320; am. 1969, ch. 142, sec. 5, p. 488; am. 1986, ch. 74, sec. 12, p. 226.]
Idaho Code § 57-1107 — Idaho Code / Title 57 / Chapter 11 / Section 57-1107
57-1107 CONSTRUCTION OF IMPROVEMENT UPON APPROVAL — PAYMENT.
Status: in_force

57-1107. Construction of improvement upon approval — Payment. Upon legislative appropriation from the permanent building account, it shall be the duty of the permanent building fund advisory council to cause the approved construction, acquisition or improvement to be promptly completed in accordance with the terms of the approving legislation, and to be paid for on claims presented against the state out of the permanent building fund herein created and appropriated for that purpose.

History:

[57-1107, added 1947, ch. 116, sec. 7, p. 274; am. 1947, ch. 196, sec. 2, p. 472; am. 1989, ch. 39, sec. 3, p. 53.]
Idaho Code § 57-203 — Idaho Code / Title 57 / Chapter 2 / Section 57-203
57-203 AUTHORIZATION OF BONDS.
Status: in_force

57-203. Authorization of bonds. Whenever the governing board of any such corporation shall deem it advisable to issue the negotiable coupon bonds thereof for any authorized purpose, such governing board shall provide therefor by ordinance or resolution, duly passed and adopted and spread at length on the permanent record of its proceedings, which ordinance or resolution shall specify and state the amount and purpose of such proposed bond issue, the ultimate maturity of such bond issue, and that the annual bond maturities thereof shall be payable in accordance with the provisions of this act. If such issue will create a new debt the object thereof must be stated; and if the purpose thereof shall be the funding or refunding of an existing indebtedness, such existing indebtedness shall be described sufficiently for identification and all bonds, warrants or other securities thus to be funded or refunded shall be described by setting forth their identifying numbers, dates and amounts and the fund or funds out of which the same, according to their terms, are payable; and said ordinance or resolution, or a subsequent ordinance or resolution which shall be passed or adopted before or at the time of incurring such bond indebtedness, shall specify the provisions to be made for the payment of principal and interest of such bonds and also to constitute a sinking fund for the payment of the principal thereof within thirty (30) years from the time of contracting such bond indebtedness as required by law: provided, that where such bonds shall be required by law to be authorized by an election upon the question of the authorization thereof, the ordinance or resolution providing for and calling such election thereon shall comply with the foregoing provisions and requirements of this section in the ordinance or resolution. The governing body of the issuing corporation shall prescribe the bond form and coupon form by ordinance or resolution at any time prior to the delivery of such bonds to the purchaser thereof.

History:

[(57-203) 1927, ch. 262, sec. 3, p. 546; I.C.A., sec. 55-203; am. 1963, ch. 183, sec. 1, p. 542; am. 1969, ch. 238, sec. 1, p. 753.]
Idaho Code § 57-828 — Idaho Code / Title 57 / Chapter 8 / Section 57-828
57-828 ATTORNEY COSTS FOR GUARDIAN AD LITEM ACCOUNT.
Status: in_force

57-828. ATTORNEY COSTS FOR GUARDIAN AD LITEM ACCOUNT. (1) There is hereby created in the state treasury the attorney costs for guardian ad litem account. The account shall be used solely to reimburse counties for representation of a guardian ad litem pursuant to section 16-1614(4), Idaho Code.

(2) For fiscal year 2025 and each fiscal year thereafter, immediately after the transfer made pursuant to section 57-811(3), Idaho Code, the state controller shall transfer the amount required for the account to have a beginning fiscal year balance of five hundred thousand dollars ($500,000) from the state public defense fund established pursuant to section 57-827, Idaho Code.

(3) All moneys placed in the account are hereby perpetually appropriated for reimbursing counties for representation of guardians ad litem pursuant to section 16-1614(4), Idaho Code. All expenditures from the account shall be paid out in warrants drawn by the state controller upon presentation of proper vouchers from the office of the state public defender. Pending use, surplus moneys in the account shall be invested by the state treasurer in the same manner as prescribed in section 67-1210, Idaho Code, with respect to surplus or idle moneys in the state treasury. Interest earned on the investments shall be returned to the account.

History:

[57-828, added 2024, ch. 270, sec. 6, p. 940.]
Idaho Code § 57-229 — Idaho Code / Title 57 / Chapter 2 / Section 57-229
57-229 “ISSUER” DEFINED.
Status: in_force

57-229. "Issuer" defined. The issuing corporations, districts, and subdivisions hereinbefore referred to and described as "issuer," shall include any county, city, village, school district, highway district, irrigation district, drainage district, taxing district, assessment district or any public corporation or municipal corporation authorized by existing law to issue bonds, securities or other evidences of indebtedness for itself or for any other taxing or assessment district therein or department thereof.

History:

[57-229, added 1935 (1st E.S.), ch. 59, sec. 3, p. 160.]