reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1414 - ELECTION FOR THE CONSOLIDATION OF DISTRICTS.

31-1414. ELECTION FOR THE CONSOLIDATION OF DISTRICTS. (1) Any two (2) or more fire districts may, in the discretion of the fire district commissioners, or shall, upon a petition signed by ten percent (10%) or more of the electors in the last general election residing in each of the fire protection districts proposed for consolidation, conduct an election in the manner provided in section 31-1405, Idaho Code, at which the following question shall be submitted to the electorate: "Shall ….. fire protection districts be consolidated?" or words equivalent thereto. At least one (1) public hearing shall be held by the boards of fire district commissioners prior to the election. If a majority of the votes cast in each district proposed for consolidation are in favor of consolidation, the districts shall be deemed consolidated and an agreement of consolidation in conformity with the provisions of section 31-1413, Idaho Code, shall be entered into by the fire protection district boards involved, except that an agreement of consolidation entered into pursuant to an election as provided in this section shall not thereafter be subject to an election upon objection as provided in subsection (2) of section 31-1413, Idaho Code.
(2) If two (2) districts are proposed for consolidation and less than a majority of the votes cast in any one (1) of the districts are in favor of the consolidation, the consolidation shall not become effective. If more than two (2) districts are proposed for consolidation, the consolidation may proceed with respect to those districts in which a majority of the votes cast are in favor of the consolidation.
History:
[(31-1414) 31-1411B, added 1997, ch. 372, sec. 2, p. 1186; am. and redesig. 2006, ch. 318, sec. 10, p. 997.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1415 - ORGANIZATION OF BOARD — MEETINGS — OFFICERS — OFFICIAL BONDS.

31-1415. ORGANIZATION OF BOARD — MEETINGS — OFFICERS — OFFICIAL BONDS. Immediately after qualifying, the board of fire protection commissioners shall meet and organize as a board, and at that time, and whenever thereafter vacancies in the respective offices may occur, they shall elect a president from their number, and shall appoint a secretary and treasurer who may also be from their number, all of whom shall hold office during the pleasure of the board, or for terms fixed by the board. The offices of secretary and treasurer may be filled by the same person. Certified copies of all such appointments, under the hand of each of the commissioners, shall be forthwith filed with the clerk of the board of county commissioners and with the tax collector of the county.
As soon as practicable after the organization of the first board of fire protection commissioners, and thereafter when deemed expedient or necessary, such board shall designate a day and hour on which regular meetings shall be held and a place for the holding thereof, which shall be within the district. Regular meetings shall be held at least quarterly. The minutes of all meetings must show what bills are submitted, considered, allowed or rejected. The secretary shall make a list of all bills presented, showing to whom payable, for what service or material, when and where used, amount claimed, allowed or disallowed. Such list shall be acted on by the board. All meetings of the board must be public, and a majority shall constitute a quorum for the transaction of business. All fire protection districts shall meet the financial audit filing requirements as provided in section 67-450B, Idaho Code. All meetings of fire protection boards shall be noticed and run in accordance with the open meeting law provided for in chapter 2, title 74, Idaho Code, inclusive. All records of fire protection districts shall be available to the public in accordance with the provisions of public records law as provided for in chapter 1, title 74, Idaho Code.
The officers of the district shall take and file with the secretary, an oath for faithful performance of the duties of the respective offices. The treasurer shall on his appointment execute and file with the secretary an official bond in compliance with section 41-2604, Idaho Code, in such an amount as may be fixed by the fire protection board but in no case less than ten thousand dollars ($10,000).
History:
[(31-1415) 31-1413, added 1943, ch. 161, sec. 13, p. 324; am. 1982, ch. 331, sec. 1, p. 838; am. and redesig. 2006, ch. 318, sec. 12, p. 1000; am. 2015, ch. 141, sec. 54, p. 419.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1416 - FIRE PROTECTION DISTRICTS ARE GOVERNMENTAL SUBDIVISIONS OF IDAHO AND BODIES POLITIC AND CORPORATE.

31-1416. FIRE PROTECTION DISTRICTS ARE GOVERNMENTAL SUBDIVISIONS OF IDAHO AND BODIES POLITIC AND CORPORATE. Every fire protection district upon being organized as provided by this chapter shall be a governmental subdivision of the state of Idaho and a body politic and corporate, and as such has the power specified in this chapter. Its powers can be exercised only by the fire protection board or by agents and officers acting under their authority, or authority of law. The name of the district designated in the order of the board of county commissioners declaring the territory duly organized as a fire protection district, shall be the corporate name of such district, and it must be known and designated thereby in all actions and proceedings touching its corporate right, property and duties.
History:
[(31-1416) 31-1414, added 1943, ch. 161, sec. 14, p. 324; am. 1978, ch. 336, sec. 1, p. 867; am. and redesig. 2006, ch. 318, sec. 13, p. 1000.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1417 - CORPORATE POWERS AND DUTIES OF BOARD OF FIRE PROTECTION COMMISSIONERS.

31-1417. CORPORATE POWERS AND DUTIES OF BOARD OF FIRE PROTECTION COMMISSIONERS. A board of fire protection commissioners shall have discretionary powers to manage and conduct the business and affairs of the district. The discretionary powers shall include, but not be limited to, the following:
(1) To sue and be sued.
(2) To purchase, hold, sell and convey real property, make such contracts, and purchase, hold, sell and dispose of such personal property as may be necessary or convenient for the purposes of this chapter.
(3) To levy and apply such taxes for purposes under its exclusive jurisdiction as are authorized by law, and to approve the annual district budget by resolution of the board.
(4) To make and execute all necessary contracts.
(5) To adopt such rules and resolutions as may be necessary to carry out their duties and responsibilities.
(6) To hire, pay, promote, discipline and terminate district employees, contractors and agents, or delegate such powers.
(7) To set compensation and benefit levels for employees, commissioners, contractors and agents.
(8) To appoint members of district appeals boards and investigatory boards for the purpose of handling personnel matters or disputes concerning fire code enforcement issues, and to appoint other boards or committees that commissioners deem necessary for carrying out the purposes and policies of this chapter.
(9) To enforce the fire code and rules adopted by the state fire marshal pursuant to chapter 2, title 41, Idaho Code.
(10) To charge and collect reasonable fees for services provided to residents of the fire protection district or city, in accordance with the provisions of sections 63-1311 and 63-1311A, Idaho Code.
History:
[(31-1417) 31-1415, added 1943, ch. 161, sec. 15, p. 324; am. 1965, ch. 19, sec. 1, p. 32; am. 1996, ch. 360, sec. 4, p. 1214; am. and redesig. 2006, ch. 318, sec. 14, p. 1001.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1419 - FIRE PROTECTION DISTRICT HAS LEGAL TITLE TO PROPERTY.

31-1419. FIRE PROTECTION DISTRICT HAS LEGAL TITLE TO PROPERTY. The legal title to all property acquired under the provisions of this chapter shall immediately and by operation of law, vest in such fire protection district, and shall be held by such district in trust for and is hereby dedicated and set apart to the uses and purposes set forth in this chapter. Said board is hereby authorized and empowered to hold, use, acquire, manage, occupy, possess, sell, convey and dispose of said property, whether real or personal, as in this chapter provided; and to institute and maintain any and all actions and proceedings, suits at law or in equity necessary or proper in order to fully carry out the provisions of this chapter, or to enforce, maintain, protect or preserve any and all rights, privileges and immunities created by this chapter or acquired in pursuance thereof. In all courts, actions, suits or proceedings, the said board may sue, appear and defend, in person or by attorneys, and in the name of such fire protection district.
History:
[(31-1419) 31-1417, added 1943, ch. 161, sec. 17, p. 324; am. 1965, ch. 19, sec. 2, p. 32; am. and redesig. 2006, ch. 318, sec. 16, p. 1002.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1421 - COMPENSATION AND BENEFITS — EXPENSES — LIABILITY.

31-1421. COMPENSATION AND BENEFITS — EXPENSES — LIABILITY. (1) Fire protection district commissioners may receive reasonable compensation for their services as commissioners. The fire protection board shall fix commissioner benefits and compensation for the fiscal year. Compensation for performing district business shall not exceed one hundred dollars ($100) per day. If a city, county, state or federal declaration of emergency or disaster exists within the boundaries of the fire protection district, the board may set special compensation for commissioners by a resolution that shall be applied to commissioner compensation only upon a majority vote of the board and shall continue only for as long as the city, county, state or federal declaration of emergency or disaster remains in effect within the boundaries of the fire protection district. District business shall include time spent preparing for and attending regular and special board meetings and meetings of committees established by the board. Additional compensation, if approved by a majority of the fire protection board, may be calculated for commissioners who attend county or state agency meetings, educational classes, seminars and other miscellaneous district business. Commissioners may also participate in the district’s employee benefit package in the same manner as employees or volunteers. Any proposed commissioner benefits and annual compensation shall be published as a separate line item in the annual budget of the fire protection district.
(2) Actual expenses of commissioners for travel, and other district expenses approved by the board, shall be paid to the commissioners in addition to their annual compensation and benefits. The payment for expenses shall be paid from the funds of the fire protection district on either a per diem basis or upon the presentation of itemized receipts to the treasurer.
(3) The board shall fix the annual compensation and benefits to be paid to the other officers, agents and employees of the fire district, which shall be paid out of the treasury of the fire district.
(4) The district shall be liable and responsible for the actions and omissions of the commissioners, officers, agents and employees of the district, when the commissioners, officers, agents and employees are performing their duties within the course and scope of their employment with the district and on behalf of the district.
History:
[31-1421, added 2006, ch. 318, sec. 19, p. 1004; am. 2018, ch. 18, sec. 1, p. 30.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1422 - BUDGET AND HEARING — NOTICE OF HEARING — PUBLIC INSPECTION.

31-1422. BUDGET AND HEARING — NOTICE OF HEARING — PUBLIC INSPECTION. (1) The fire protection district board shall adopt a budget and shall cause a public hearing to be held upon such budget, prior to certifying a tax levy to the board of county commissioners of each county within the district, or having a portion of its territory within the district.
(2) Notice of the budget hearing meeting shall be posted at least ten (10) full days prior to the date of said meeting in at least one (1) conspicuous place in each fire protection district to be determined by the board; a copy of such notice shall also be published in a daily or weekly newspaper published within such district, in one (1) issue thereof, during such ten (10) day period. The place, hour and day of such hearing shall be specified in said notice, as well as the place where such budget may be examined prior to such hearing. A full and complete copy of such proposed budget shall be published with and as a part of the publication of such notice of hearing.
(3) Such budget shall be available for public inspection from and after the date of the posting of notices of hearing as in this section provided, at such place and during such business hours as the board may direct.
(4) A quorum of the board shall attend such hearing and explain the proposed budget and hear any and all objections thereto.
(5) The fiscal year of a fire protection district shall commence either on the first day of October of each calendar year, or on the first day of January of each calendar year, as established by resolution of the fire protection district board of commissioners.
History:
[(31-1422) 31-1419A, added 1982, ch. 362, sec. 1, p. 913; am. 2005, ch. 26, sec. 1, p. 132; am. and redesig. 2006, ch. 318, sec. 20, p. 1004.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1424 - DUTIES OF COUNTY COMMISSIONERS.

31-1424. DUTIES OF COUNTY COMMISSIONERS. The board of county commissioners, at the time of making the annual county levies, shall make a levy upon all the taxable property not exempt from taxation within each district within the county in the same amount as the levy made by the board of commissioners of each fire protection district, and shall certify such levy or levies to the county auditor, and said auditor shall extend such levy on the rolls of the county, as other county taxes are extended; such special taxes so levied, as aforesaid, shall constitute a lien upon the property so assessed and shall be due and payable at the same time and in all respects are to be collected in the same manner as the state and county taxes, except that the tax collector must keep a separate list thereof and must list said tax in his receipt to the taxpayers and must pay to the county treasurer as he pays other taxes, specify to the treasurer what taxes they are and take a separate receipt therefor, and keep separate accounts thereof.
History:
[(31-1424) 31-1421, added 1943, ch. 161, sec. 21, p. 324; am. 1947, ch. 219, sec. 2, p. 525; am. 1984, ch. 202, sec. 5, p. 497; am. and redesig. 2006, ch. 318, sec. 22, p. 1005.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1425 - EXEMPTIONS.

31-1425. EXEMPTIONS. (1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under the provisions of this chapter and shall not be entitled to the privileges or protection hereby provided without their consent in writing filed with the clerk of the board of county commissioners. Provided however, the board of fire protection commissioners, may enter into an agreement with a public utility for the purpose of affording the privileges or protection provided by the fire protection district to all, or such portion, of the property of the public utility as may be agreed upon between the parties and upon such terms and conditions as may be mutually agreed upon between the parties to the agreement.
(2) The board of county commissioners, upon application and recommendation of the board of fire protection commissioners, may, by an ordinance enacted by not later than the second Monday of July, exempt all or a portion of the unimproved real property within the district from taxation, and may exempt all or a portion of the taxable personal property within the district from taxation. Any ordinance of the board of county commissioners granting an exemption from taxation under the provisions of this section must provide that each category of property is treated uniformly. Notice of intent to adopt an ordinance which exempts unimproved real property shall be provided to property owners of record in substantially the same manner as required in section 67-6511(2)(b), Idaho Code, as if the ordinance were making a zoning district boundary change.
History:
[(31-1425) 31-1422, added 1943, ch. 161, sec. 22, p. 324; am. 1985, ch. 153, sec. 1, p. 410; am. 1996, ch. 105, sec. 1, p. 407; am. and redesig. 2006, ch. 318, sec. 23, p. 1006; am. 2013, ch. 216, sec. 4, p. 510.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1426 - HANDLING OF DISTRICT FUNDS.

31-1426. HANDLING OF DISTRICT FUNDS. (1) The tax receipts collected by the county as provided for in section 31-1424, Idaho Code, and other funds shall immediately be paid over by the county treasurer to the treasurer of the fire protection district, who shall deposit the same in a bank and be handled in the manner prescribed by the state depository law and all other funds received, by or on behalf of the district, shall be deposited by the treasurer to the credit of the district fund and shall be drawn only upon voucher and by check bearing the signature of the treasurer and at least one (1) commissioner, or in the event that the treasurer is unavailable, checks may be signed by two (2) commissioners. Provided however, upon written resolution of the board, checks may be signed by designated representatives who have been bonded in amounts deemed appropriate by the board.
(2) It is hereby made the duty of the treasurer of the fire protection district to keep account of the district’s funds; to place to the credit of the district all moneys received by him from the collector of taxes or from any other officer charged with the collection of taxes as the proceeds of taxes levied by the fire protection board, or from any other sources, and of all other moneys belonging to the district and to pay over all moneys belonging to the district on legally drawn warrants or orders of the district officers entitled to draw the same.
(3) No checks or warrants shall be signed until it is determined that the payment has been legally authorized, that the money has been duly appropriated by the board, and that such appropriation has not been exhausted. No checks or warrants shall be drawn in excess of the moneys actually in the district treasury. Provided however, warrants may be issued in anticipation of a levy except as otherwise provided in this chapter. The district shall pay warrants presented for payment provided there is money in the treasury for that purpose.
(4) All warrants for the payment of an indebtedness of a fire protection district which are unpaid due to lack of funds shall bear interest at a rate to be fixed by the fire protection board from the date of the registering of such unpaid warrants with the treasurer. Provided however, that the dollar amount of the warrants shall not exceed the revenue provided for the year in which the indebtedness was incurred.
History:
[(31-1426) 31-1423, added 1943, ch. 161, sec. 23, p. 324; am. 1996, ch. 360, sec. 6, p. 1215; am. and redesig. 2006, ch. 318, sec. 24, p. 1006.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1428 - CARRY OVER — FUND BALANCE.

31-1428. CARRY OVER — FUND BALANCE. The board of commissioners of a fire protection district may accumulate fund balances at the end of a fiscal year and carry over those fund balances into the ensuing fiscal year budget for equipping and maintaining the district. A "fund balance" is the excess of the assets of a fund over its liabilities and reserves.
History:
[(31-1428) 31-1424A, added 1993, ch. 329, sec. 1, p. 1228; am. and redesig. 2006, ch. 318, sec. 26, p. 1008.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1429 - INCLUSION, ANNEXATION OR WITHDRAWAL OF AREA IN CITIES.

31-1429. INCLUSION, ANNEXATION OR WITHDRAWAL OF AREA IN CITIES. Except as otherwise provided in section 50-224, Idaho Code, any area embraced within the limits of any city may, with the consent of the governing boards of such city and the respective fire protection district, expressed by ordinance or resolution, be included within the limits of a fire protection district, when formed, or be subsequently annexed thereto. Any area in any city embraced within the limits of a fire protection district, shall, upon the consent of the governing boards of such city and fire protection district, expressed by ordinance or resolution, be withdrawn from such fire district.
History:
[31-1429, added 1943, ch. 161, sec. 29, p. 324; am. 1949, ch. 82, sec. 1, p. 144; am. 1984, ch. 202, sec. 6, p. 497; am. 1996, ch. 360, sec. 8, p. 1215; am. 2006, ch. 318, sec. 28, p. 1008.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1430 - COOPERATION AND RECIPROCATING USE OF FIREFIGHTING FORCES AND APPARATUS OF DISTRICTS AND CITIES.

31-1430. COOPERATION AND RECIPROCATING USE OF FIREFIGHTING FORCES AND APPARATUS OF DISTRICTS AND CITIES. (1) Fire protection districts shall have all of the powers given to political subdivisions of the state of Idaho as set forth in section 67-2339, Idaho Code, and sections 67-2326 through 67-2333, Idaho Code, inclusive, to enter into intra-agency and mutual aid agreements with other political subdivisions, including but not limited to counties, ambulance service districts, and municipalities in Idaho and in other states for the purposes of protecting property against loss by fire, protecting life, and for all other purposes of this chapter.
(2) Any fire protection district or city fire department extinguishing a fire or responding to a call for emergency assistance to persons or property not situated within the taxing authority of the fire district or city fire department is authorized to charge a reasonable fee for the services provided and shall have a lien upon property serviced, which lien shall be filed of record against the property in the name of the district or city in the time and manner provided by section 45-507, Idaho Code, for liens of original contractors. Fire districts and cities are also authorized to charge reasonable fees for services provided to residents located within the fire district or city in accordance with the requirements and procedures contained in sections 63-1311 and 63-1311A, Idaho Code, and shall have a lien upon the property serviced as provided in this section.
History:
[31-1430, added 2006, ch. 318, sec. 29, p. 1008; am. 2020, ch. 183, sec. 1, p. 574.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1431 - CONTRACTS BETWEEN FIRE PROTECTION DISTRICTS AND INDIVIDUAL PROPERTY OWNERS OUTSIDE OF DISTRICT.

31-1431. CONTRACTS BETWEEN FIRE PROTECTION DISTRICTS AND INDIVIDUAL PROPERTY OWNERS OUTSIDE OF DISTRICT. Fire protection districts subject to the conditions hereinafter set forth may, pursuant to the discretion of the fire protection board, contract with individual property owners whose property is situated outside of the external boundaries of the fire protection district within the state of Idaho or within any neighboring state to provide for the same measure of fire protection to such contracting property owner as is provided to property owners within the boundaries of such contracting fire protection districts. All such contracts shall be for a term of one (1) year and shall commence at 12:01 a.m. on January 1 of such year and expire at 12 midnight on December 31 of such year. Contracts shall provide for a monetary consideration to be paid in advance by such property owner and the monetary consideration shall be based upon the cost of providing such service to such property owner, including, but not limited to, covering the district’s administrative and contract preparation costs, including legal fees for preparation and review of the contracts, and shall also take into consideration the distance between such property and the fire station or other facility wherein the firefighting equipment of such fire protection district is kept. Monetary consideration shall in no event be less than the amount that would have been paid in taxes that would have been levied and assessed under the provisions of this chapter, if such property had been included within the boundaries of said fire protection district. The power herein granted is subject to the limitation that no such contract may be entered into with any property owner whose house and outbuildings are situate further distant from the firehouse or other facility wherein such district’s fire protection equipment is kept than the point on the external boundary of such district that is furthest distant from the firehouse or other facility wherein such district’s fire protection equipment is kept. Provided further, however, that all of the contiguous lands of any contracting property owner must be included in said contract unless a portion of such property owner’s lands are further distant from the firehouse where such district’s firefighting equipment is kept than the point on the external boundary of such fire protection district that is furthest distant from the firehouse, in which case such portion of said lands must be excluded. For the purpose of determining value of eligible property situate outside the state of Idaho, the board of commissioners of such fire protection district shall determine as nearly as possible what the assessed value of such lands outside the state of Idaho would be if the same were situate within the state of Idaho.
History:
[(31-1431) 31-1430B, as added by 1973, ch. 54, sec. 1, p. 88; am. and redesig. 2006, ch. 318, sec. 31, p. 1009.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1432 - CONSTRUCTION OF CHAPTER.

31-1432. CONSTRUCTION OF CHAPTER. The provisions of this chapter shall be liberally construed to effect the purposes thereof.
History:
[(31-1432) 31-1431, added 1943, ch. 161, sec. 31, p. 324; am. and redesig. 2006, ch. 318, sec. 32, p. 1010.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1433 - CONTINUATION OF EXISTING DISTRICTS — VALIDATING ACTS OF OFFICERS.

31-1433. CONTINUATION OF EXISTING DISTRICTS — VALIDATING ACTS OF OFFICERS. Nothing in this chapter shall be construed as impairing the legality or organization of any fire protection district heretofore organized pursuant to law, nor the legality of any act of such district done in accordance with the prior law, nor shall it be deemed to affect the legality of the election of any officer of any such existing fire protection district, and all directors and officers duly elected, qualified and holding office at the time of the taking effect of this chapter shall continue to serve in such office until the expiration of their present terms; provided, however, that such fire protection districts as have existed heretofore shall comply with the provisions of this chapter as soon as they can conveniently do so and thereafter be governed by the provisions of this chapter. Nor shall anything in this chapter be deemed in any way to affect the existing indebtedness of any fire protection district created under and by virtue of the provisions of chapter 30, title 30, Idaho Code. All such existing fire protection districts, and the lawful acts of their officers and agents, are hereby declared prima facie lawful as de facto fire protection districts; provided, however, that such districts shall comply with the provisions of this chapter as soon as they can conveniently do so and thereafter be governed by the provisions of this chapter.
History:
[(31-1433) 31-1434, added 1943, ch. 161, sec. 34, p. 324; am. 1980, ch. 197, sec. 26, p. 452; am. and redesig. 2006, ch. 318, sec. 34, p. 1010; am. 2017, ch. 58, sec. 13, p. 109.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1435 - SEPARABILITY.

31-1435. SEPARABILITY. The several parts and provisions of this chapter are hereby declared independent and severable and the invalidity of any part or feature thereof shall not affect, impair, or invalidate the remainder of said section, or any part thereof.
History:
[(31-1435) 31-1436, added 1943, ch. 161, sec. 36, p. 324; am. and redesig. 2006, ch. 318, sec. 36, p. 1013.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1436 - NONLIABILITY OF AGENCY FOR DELAY IN REPORT OF FIRE — EXCEPTION.

31-1436. NONLIABILITY OF AGENCY FOR DELAY IN REPORT OF FIRE — EXCEPTION. No person, corporation, partnership or association which is authorized by any city fire department, fire protection district or by any volunteer fire company to receive any report of fire or which agrees to receive and transmit the report to the fire department, fire protection district or volunteer fire company, shall be liable in any civil action for damage to property or persons, including death, caused by delay in reporting or failure to report the fire, unless the delay or failure is the result of the gross negligence of the person, corporation, partnership or association.
History:
[(31-1436) 31-1437, added 1955, ch. 188, sec. 1, p. 410; am. 1984, ch. 202, sec. 8, p. 498; am. and redesig. 2006, ch. 318, sec. 37, p. 1013.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 14 - FIRE PROTECTION DISTRICT › Section 31-1437 - LIABILITY FOR INDEBTEDNESS OF FIRE PROTECTION DISTRICTS AFTER BOUNDARY CHANGES.

31-1437. LIABILITY FOR INDEBTEDNESS OF FIRE PROTECTION DISTRICTS AFTER BOUNDARY CHANGES. Territory withdrawn from any fire protection district shall continue to be subject to taxation for the payment of the principal of and interest on any indebtedness, whether evidenced by bonds, notes, or other similar evidences of indebtedness created by election outstanding upon the effective date of withdrawal as fully as though the territory had not been withdrawn. For the purpose of discharging the indebtedness and interest thereon and other obligations, the territory shall be considered a part of the district the same as though not withdrawn. All provisions which could have been used to compel the payment by the withdrawn territory of its portion of the indebtedness and interest thereon had the withdrawal not occurred can be used to compel the payment on the part of the withdrawn territory of the portion for which it is liable. Provided, however, by mutual agreement, the entity annexing or withdrawing territory from the district may acquire the capital assets which represent the proceeds of the indebtedness and pay off or assume the indebtedness to the extent otherwise permitted by law and the terms of the underlying obligation.
History:
[(31-1437) 31-1438, added 1989, ch. 133, sec. 1, p. 299; am. and redesig. 2006, ch. 318, sec. 38, p. 1013.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1501 - CLAIMS PRESENTED TO BE ACCOMPANIED BY RECEIPTS.

31-1501. CLAIMS PRESENTED TO BE ACCOMPANIED BY RECEIPTS. The board of commissioners must not hear or consider any claim against the county unless accompanied by a receipt or documentation giving all items of the claim, duly certified by the authorized county official that the amount claimed is justly due or services were rendered. No claim shall be paid if not presented to the board within a year from the date the bill was generated.
History:
[(31-1501) 1868, p. 100, sec. 12; R.S., sec. 1773; reen. R.C. & C.L., sec. 1947; C.S., sec. 3506; am. 1923, ch. 153, sec. 1, p. 223; I.C.A., sec. 30-1105; am. 1973, ch. 288, sec. 1, p. 612; am. and redesig. 1995, ch. 61, sec. 6, p. 136.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1502 - CHECK LIST OF BILLS ALLOWED.

31-1502. CHECK LIST OF BILLS ALLOWED. The board must require their clerk to furnish them with a list of all bills and accounts of every nature, giving the name of each person in whose favor an account or bill has been allowed, with the amount allowed him and out of what fund the same is to be paid. The board must review the list and certify to its correctness. The county treasurer must pay no warrant that does not correspond with said list.
History:
[(31-1502) R.S., sec. 1766; reen. R.C. & C.L., sec. 1943; C.S., sec. 3502; I.C.A., sec. 30-1101; am. and redesig. 1995, ch. 61, sec. 7, p. 136.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1503 - PROHIBITIONS ON ALLOWANCE OF CLAIMS.

31-1503. PROHIBITIONS ON ALLOWANCE OF CLAIMS. The board must not for any purpose contract debts or liabilities, except in pursuance of law. They must not allow any account of any county officer while he neglects or refuses to perform any duty required of him by law or is liable upon any official or other bond.
History:
[(31-1503) R.S., sec. 1771; modified by 1899, p. 405, sec. 4; compiled and reen. R.C. & C.L., sec. 1945; C.S., sec. 3504; I.C.A., sec. 30-1103; am. 1933, ch. 43, sec. 1, p. 57; am. 1995, ch. 61, sec. 8, p. 137.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1504 - BURIAL OF COUNTY POOR — CORONERS RELEASED FROM LIABILITY.

31-1504. BURIAL OF COUNTY POOR — CORONERS RELEASED FROM LIABILITY. Claims of county coroners for the burial of the county poor heretofore paid by the counties are hereby declared to be legal claims and the county coroners are hereby released from any liability to reimburse the counties for the payment of the same.
History:
[(31-1504) I.C.A., sec. 30-1104a, as added by 1937, ch. 115, sec. 1, p. 172; am. and redesig. 1995, ch. 61, sec. 9, p. 137.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1505 - PARTIAL ALLOWANCE AND RECONSIDERATION.

31-1505. PARTIAL ALLOWANCE AND RECONSIDERATION. When the board finds that any claim presented is not payable by the county, or is not a proper county charge, it must be rejected. If they find it to be a proper county charge, but greater in amount than is justly due, the board may allow the claim in part and draw a warrant for the portion allowed, on the claimant filing a receipt in full for his account. If the claimant is unwilling to receive such amount in full payment, the claim may be again considered at the next regular succeeding session of the board, but not afterward.
History:
[(31-1505) R.S., sec. 1775; reen. R.C. & C.L., sec. 1949; C.S., sec. 3508; I.C.A., sec. 30-1107; am. and redesig. 1995, ch. 61, sec. 10, p. 137.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1506 - JUDICIAL REVIEW OF BOARD DECISIONS.

31-1506. JUDICIAL REVIEW OF BOARD DECISIONS. (1) Unless otherwise provided by law, judicial review of any final act, order or proceeding of the board as provided in chapter 52, title 67, Idaho Code, shall be initiated by any person aggrieved thereby within the same time and in the same manner as provided in chapter 52, title 67, Idaho Code, for judicial review of actions.
(2) Venue for judicial review of final board actions shall be in the district court of the county governed by the board.
History:
[[31-1506] 31-1509. added 1993, ch. 103, sec. 2, p. 262; am. 1994, ch. 241, sec. 1, p. 760; am. and redesig. 1995, ch. 61, sec. 11, p. 138; am. 2013, ch. 282, sec. 1, p. 731.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1507 - PROCEDURES FOR REDEEMING REGISTERED WARRANTS.

31-1507. PROCEDURES FOR REDEEMING REGISTERED WARRANTS. If the board of county commissioners declares an emergency pursuant to section 31-1608, Idaho Code, the process of funding registered warrants shall conform with current banking and accounting requirements.
When necessary, the county treasurer shall identify ways of redeeming warrants, including short term borrowing from other county funds at market interest rates, until a warrant redemption levy is established as provided in section 63-806(1), Idaho Code. To this end, the county treasurer may contact local financial institutions about currently available interim financing options. After reviewing the alternatives provided by the county treasurer, the board of county commissioners shall, by resolution, select the method of financing and the interest rate to be paid and direct the county auditor to establish the warrant redemption fund. The county treasurer shall complete necessary arrangements to secure sufficient funds to redeem registered warrants.
History:
[(31-1507) I.C., sec. 31-1512, as added by 1994, ch. 35, sec. 2, p. 54; am. and redesig. 1995, ch. 61, sec. 12, p. 138; am. 1996, ch. 322, sec. 11, p. 1040.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1508 - TRANSFER OF MONEYS — ORDER OF PAYMENT.

31-1508. TRANSFER OF MONEYS — ORDER OF PAYMENT. The board must not transfer any money from one fund to another nor in any manner divert the money in any fund to other uses, except in cases expressly provided and permitted by law: provided, that when any money shall have been assessed and collected in any of the counties of this state, and the same set apart as a separate fund, for special purpose, and from any cause the money in said fund shall have become inoperative for the purpose for which said fund was created, it shall be lawful for the board of county commissioners in such cases to transfer the money in said fund to such fund as the board of county commissioners may deem best. No transfer of money from one (1) county fund to another county fund shall be made upon the books of the county auditor and county treasurer unless the same is so authorized and so ordered by resolution of the board entered upon the records of its proceedings and certified copies of such resolution filed in the office of the county auditor and county treasurer.
The board shall not make any preferred creditor, nor cause any warrant to be drawn payable out of its order except on the order of the district court in cases provided by law, and the county treasurer shall in all things observe these instructions.
History:
[(31-1508) 1868, p. 100, sec. 10; R.S., sec. 1767; reen. R.C. & C.L., sec. 1944; C.S., sec. 3503; I.C.A., sec. 30-1102; am. 1989, ch. 10, sec. 1, p. 12; am. and redesig. 1995, ch. 61, sec. 13, p. 138; am. 1996, ch. 322, sec. 12, p. 1040.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1509 - ACCOUNTING SYSTEM.

31-1509. ACCOUNTING SYSTEM. The system for accounting of receipts, expenditures, and reporting in each county shall meet the criteria of generally accepted accounting principles or the governmental accounting standards board and as the same may be hereafter amended and revised and, upon notification by the state controller, shall conform to the provisions of the uniform accounting manual for local governmental entities as authorized by section 67-1075, Idaho Code.
History:
[31-1509, added 1995, ch. 61, sec. 14, p. 139; am. 2021, ch. 89, sec. 7, p. 304.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1510 - DEFINITIONS.

31-1510. DEFINITIONS. (1) A "warrant" is an order drawn by the board of county commissioners directing the county treasurer to pay a specified amount to a person named or to the bearer. It may be payable on demand or it may be issued as a short-term obligation payable. Determination of warrant type in each county shall be set by the board of county commissioners after consultation with the county treasurer and county auditor.
(2) A "registered warrant" is a warrant drawn on a fund which has insufficient funds to pay it and has been identified and logged by the county treasurer and county auditor and thereafter paid in the order of its presentation.
History:
[31-1510, added 1994, ch. 35, sec. 2, p. 54.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 15 - COUNTY FINANCES AND CLAIMS AGAINST COUNTY › Section 31-1511 - SIGNATURES REQUIRED ON WARRANTS AND METHOD OF PAYMENT.

31-1511. SIGNATURES REQUIRED ON WARRANTS AND METHOD OF PAYMENT. Warrants payable on demand and drawn by order of the board of county commissioners on the county treasury shall be jointly issued and signed by the county auditor and the county treasurer. If the board of commissioners chooses to issue warrants not payable upon demand, they shall be issued by the county auditor and redeemed by the county treasurer. Warrants must specify the liability for which they are drawn, when accrued, and must be paid in the order of presentation to the county treasurer. If the fund is insufficient to pay any warrant, it must be registered and thereafter paid in the order of its registration.
History:
[31-1511, added 1994, ch. 35, sec. 2, p. 54.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1601 - COMMENCEMENT OF COUNTY FISCAL YEAR.

31-1601. COMMENCEMENT OF COUNTY FISCAL YEAR. The fiscal year of each county of this state shall commence on the first day of October of each year.
History:
[(31-1601) 1931, ch. 122, sec. 1, p. 210; I.C.A., sec. 30-1201; am. 1976, ch. 45, sec. 9, p. 127.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1603 - SUGGESTED BUDGET — CONTENTS.

31-1603. SUGGESTED BUDGET — CONTENTS. Upon the receipt by the county budget officer of the estimates and information from all offices, departments, services, agencies and institutions of the county, or the preparation thereof by said budget officer, as hereinabove provided, said county budget officer shall prepare and file with the board of county commissioners a suggested budget of said county for the ensuing fiscal year. Said suggested budget shall show, so far as practicable, the complete financial program of the county for the ensuing fiscal year by showing all contemplated expenditures and the source of revenues with which to pay the same.
History:
[(31-1603) 1931, ch. 122, sec. 3, p. 210; I.C.A., sec. 30-1203; am. 1976, ch. 45, sec. 11, p. 129; am. 1978, ch. 271, sec. 2, p. 629; am. 1995, ch. 61, sec. 16, p. 140.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1605A - AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS.

31-1605A. AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS. Counties may accumulate fund balances at the end of a fiscal year and carry over such fund balances into the ensuing fiscal year sufficient to achieve or maintain county operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. Upon resolution by the board of county commissioners, such funds may be carried over for the use of specific county departments as an additional appropriation in the next fiscal year.
History:
[31-1605A, added 1976, ch. 45, sec. 14, p. 133; am. 1995, ch. 61, sec. 19, p. 143.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1606 - EXPENDITURE LIMITED BY APPROPRIATIONS — ROAD AND BRIDGE APPROPRIATIONS — INCREASE OF SALARIES.

31-1606. EXPENDITURE LIMITED BY APPROPRIATIONS — ROAD AND BRIDGE APPROPRIATIONS — INCREASE OF SALARIES. (1) The estimates of expenditures as classified in each of the three (3) general classes, "salaries," "benefits" and "detail of other expenses," required in section 31-1602, Idaho Code, as finally fixed and adopted as the county budget by said board of county commissioners, shall constitute the appropriations for the county for the ensuing fiscal year. Each and every county official or employee shall be limited in making expenditures or the incurring of liabilities to the respective amounts of such appropriations. Provided, in the case of road and bridge appropriations, other than "salaries" and "benefits," any lawful transfer deemed necessary may be made by resolution formally adopted by the board of county commissioners at a regular or special meeting thereof, which action must be entered upon the minutes of said board; provided, further, that no salary may be increased during the ensuing year after the final budget is adopted without resolution of the board of county commissioners, which resolution shall be entered in the minutes.
(2) Upon notification by the state controller, budget and appropriations information shall conform to the standards established in the uniform accounting manual for local governmental entities pursuant to section 67-1075, Idaho Code.
History:
[(31-1606), added 1931, ch. 122, sec. 6, p. 210; I.C.A., sec. 30-1206; am. 1976, ch. 45, sec. 15, p. 133; am. 1995, ch. 61, sec. 20, p. 143; am. 2021, ch. 89, sec. 10, p. 306.]
2023 Idaho Code › Title 31 - COUNTIES AND COUNTY LAW › Chapter 16 - COUNTY BUDGET LAW › Section 31-1607 - EXPENDITURES FINANCED BY BOND ISSUE — EXPENDITURES IN EXCESS OF APPROPRIATIONS — LIABILITY OF OFFICERS.

31-1607. EXPENDITURES FINANCED BY BOND ISSUE — EXPENDITURES IN EXCESS OF APPROPRIATIONS — LIABILITY OF OFFICERS. Where any budget shall contain an expenditure program to be financed from a bond issue to be authorized thereafter, no such expenditures shall be made or incurred until such bonds have been duly authorized and the proceeds therefrom are available.
Expenditures made, liabilities incurred or warrants issued in excess of any of the budget appropriations or as revised by transfer as herein provided, shall not be a liability of the county, but the official making or incurring such liability, expenditure, or issuing such warrant shall be liable therefor personally and upon his official bond, as is hereinafter provided. The county auditor shall issue no warrant and the county commissioners shall approve no claim for any expenditure in excess of said budget appropriations or as revised under the provisions hereof, except upon an order of a court of competent jurisdiction, or for emergencies as hereinafter provided. Any county officer creating any liability or any county commissioner or commissioners, or county auditor approving any claim or issuing any warrant in excess of any such budget appropriation, except as above provided, shall be liable to the county for the amount of such claim or warrant which amount shall be recovered by action against such county official, elective or appointive, county commissioner or commissioners or auditor, or all of them and their several sureties on their official bonds. It shall be the duty of the prosecuting attorney of such county to bring such action in the name of said county in any court of competent jurisdiction; provided, that no action shall be maintained or prosecuted for any liability heretofore or hereafter incurred under the provisions of chapter 232 of the Idaho Session Laws, 1927, as amended by chapter 138 of the Idaho Session Laws, 1929, upon any state of facts which will not support an action under the provisions of this act.
History:
[(31-1607) 1931, ch. 122, sec. 7, p. 210; I.C.A., sec. 30-1207.]