Title 31 — COUNTIES AND COUNTY LAW

31-2101. Duties of county treasurer. The county treasurer must: (1) Receive all moneys belonging to the county and all other moneys by law directed to be paid to him, safely keep the same, and apply and pay them out, rendering account thereof as required by law; (2) File and keep…

31-2102. Ex officio tax collector and ex officio public administrator. (1) The county treasurer is ex officio tax collector with duties relating to the collection of tax revenue as prescribed in title 63, Idaho Code. (2) The county treasurer is ex officio public administrator and…

31-2103. Receipt of money. He must receive no money into the treasury unless documented by the certificate of the auditor. However, this procedure shall not prohibit electronic transfers followed by documented information as required by the county auditor and county treasurer.

31-2104. Treasurer must receipt for money. When any money is paid to the county treasurer he must give to the person paying the same a receipt therefor, which must forthwith be deposited with the county auditor, who must charge the treasurer therewith and give the person paying t…

31-2112. Monthly settlements and statements — Annual settlement. The treasurer must settle his accounts relating to the collection, care and disbursement of public revenue, of whatsoever nature and kind, with the auditor, on the first Monday of each month. For the purpose of maki…

31-2113. Quarterly report. Each county treasurer must make a detailed report at every regular meeting of the board of commissioners of his county, of all moneys received by him and the disbursement thereof, and of all debts due to and from county, and of all other proceedings in …

31-2114. Neglect to settle or report. If any county treasurer neglects or refuses to settle or report as required in the two (2) preceding sections, he forfeits and must pay to the county the sum of $500.00 for every such neglect or refusal, and the board of commissioners must in…

31-2115. Action against defaulting prosecuting attorney. If the prosecuting attorney refuses or neglects to account for and pay over money received by him as required by law, the county treasurer must bring an action against him for the recovery thereof in the name of the county,…

31-2117. Disposal of money or property found on dead body. The coroner or other public official must notify the county treasurer, within seventy-two (72) hours of knowledge of a death and upon verification of no legal next of kin or administrator of the decedent’s estate, of mone…

31-2118. Money found on dead bodies — Demand by legal representatives. If the money in the treasury is demanded within six (6) years by the legal representatives of the decedent, the treasurer must pay it to them, after deducting the fees and expenses of the coroner and of the co…

31-2119. Custody of county money. The county treasurer must keep all moneys belonging to this state or to any county of this state in his own possession until disbursed according to law. He must not place the same in the possession of any person to be used for any purpose; nor mu…

31-2120. Suspension of treasurer pending action. Whenever an action based upon official misconduct is commenced against any county treasurer, the commissioners may, in their discretion, suspend him from office until such suit is determined, and may appoint some person to fill the…

31-2121. Delivery of money and papers after death. In case of the death of any county treasurer, all official moneys, books, accounts, papers and documents shall be delivered to the treasurer’s successor by the board of county commissioners.

31-2122. Inspection of books. The books, accounts and vouchers of the treasurer are at all times subject to the inspection and examination of the board of commissioners and grand jury.

31-2123. Examination of books. The treasurer must permit the county commissioners and auditor to examine his books and count the money in the treasury whenever they may wish to make an examination or counting.

31-2124. Warrants of municipal or quasi-municipal corporations — Interest rate after presentment for payment. The supervising board of every municipal or quasi-municipal corporation of any kind or class, specially chartered cities, school districts, of any kind or class, speciall…

31-2125. Indorsement of warrants when not paid upon presentation. When any warrant of any municipal or quasi-municipal corporation, specially chartered city, school district of any kind or class, specially chartered school district, drainage district, stumpage district, highway d…

31-2126. Redeeming of registered warrants. It is the duty of the county treasurer to comply with the requirements of section 31-1507, Idaho Code, if the board of county commissioners declares an emergency pursuant to section 31-1608, Idaho Code.

31-2127. INVESTMENT OF FUNDS. The county treasurer is authorized and empowered to invest surplus or idle funds pursuant to section 57-127, Idaho Code, in investments permitted by section 67-1210, Idaho Code. The county treasurer may also invest in investments listed in section 67…