Idaho Attorney General Opinions

Changes in federal tax deductions must be adopted by Idaho Legislature before Idaho taxpayers may use those deductions in state tax returns.

Board of county commissioners is only entity which may exercise legislative powers in unincorporated areas of county.

Cities almost certainly have authority under state law to franchise cable television companies.

Fees charged to students for extracurricular activities or services fall within statutory definition of "fee" and any increase exceeding 105% must be advertised.

Commission for Pardons and Parole has power to commute a sentence during a fixed term.

Department of Health and Welfare must engage in formal rulemaking to implement nutrient management plan, and plan is subject to review by Idaho Legislature and Board of Health and Welfare.

A property tax "developers' discount" on lots held for resale would violate the uniform taxation provisions of the Idaho Constitution.

Tax Commission rules to calculate net profits of mines conflict with statute and are therefore invalid.

Death penalty automatic review statute may be amended to delete provisions mandating proportionality review.

Proposed initiative by Idaho Citizens Alliance violates constitutional equal protection guarantees, free speech rights and equal access to political process.

Individual benefiting from contract between insurance company and school district has pecuniary interest in that contract and may not serve as trustee of school district.

Standard for state intervention for medical treatment of children.

County prosecutor has duty to try civil matters where county is party and to give board of commissioners legal advice.

Tow trucks are "common carriers" and Public Utilities Commission has statutory authority to regulate unless classified under the municipal exemption.

Board of Education may not constitutionally be divided into two councils.

Impact fees assessed by Ada County Highway District may be a tax and may not meet constitutional due process requirements.

Age requirements for kindergarten and first grade.

Commission of Pardons and Parole may commute indeterminate sentence to lesser fixed term for complying with the Prisoner Transfer Treaty between United States and Mexico.

Authority of Dept. of Health and Welfare to investigate child abuse reports within school facilities.

Abortion parental notification provision in I.C. § 18-609(6) is vulnerable to constitutional challenge.

State constitution or statute may preempt the application of county ordinance to a state agency.

Formation of school-community library districts.

Authority of the Board of Professional Engineers and Land Surveyors to institute a legal action for the replacement of damaged land survey monuments.

Contract to perform duties as prosecuting attorney for one county while currently the elected prosecuting attorney for another county in violation of law.

The fixed term of each sentence must be served consecutively before an incarcerated person is eligible for parole.

Durational residency requirements for access to medical care for veterans are unconstitutional.

An initiative, however badly drafted or facially unconstitutional, may be placed on ballot for consideration by voters.

Commission for Pardons and Parole may schedule initial parole haring prior to expiration of inmate's determinate sentence so inmate may be paroled on date he becomes eligible for parole.

Water District 1 (Committee of Nine) is instrumentality of state charged with assisting Department of Water Resources' duty to provide for distribution of public waters.

City of Sun Valley may require vendor of ski lift tickets and retailer of building materials to collect local option sales tax at time of sale to remit same to city.

Changes to state water plan are not changes under art. 15, sec. 7 of the Idaho Constitution.

Idaho Constitution imposes requirements on creation of legislative districts.

State Land Board may look to county land use restriction ordinances for advice and recommendation in determining future use and administration of lands within county but need not abide by those county ordinances.

H.B. 94, limiting production exemption for sales and use taxes, may not withstand separation of powers challenge.

State's compelling interest in protecting potential human life from fetal drug abuse will override woman's interest in personal privacy and permit some degree of state intervention.

School district may sell refunding bonds at a premium without violating art 8, § 3.

Lieutenant Governor is authorized to cast tie-breaking vote in the Senate.

Cities do not have authority to require state to obtain building permit.

Director of Dept. of Law Enforcement is appointing authority of POST Academy.

Director of Dept. of Law Enforcement is appointing authority of Idaho Racing Commission.

Concealed weapon statute violates due process if overly vague.

Transfer fee imposed on delivery and storage of petroleum is not a tax on gasoline or fuel and does not violate art. 7, § 17 of Idaho Constitution.

A legislative appropriation is required in order to credit account with interest earned in prior fiscal year.

Moneys in county vessel funds to be spent only on water-related recreational boating improvements.

Idaho Centennial Commission liability for contract or tort claims arising form local centennial events; volunteer liability.

County cannot unilaterally impose its disaster emergency plan on an incorporated city.

Interest earnings upon funds dedicated to highway purposes by Idaho Const. Art. 7, § 17, must be credited to highway distribution account.

Association of Idaho Cities and Idaho Association of Counties are private entities whose records are not public records.

Duty of Department of Correction to inmates and staff exposed to inmates who are HIV positive or who have ARC or AIDS is to take reasonable measures for safety.

Idaho College Work Study Program is unconstitutional as applied to postsecondary institutions with religious affiliations.