Title 57 — PUBLIC FUNDS IN GENERAL

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…

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 fu…

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 st…

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 th…

57-814A. Transfer from budget stabilization fund to general fund. At the end of the fiscal year, if the state board of examiners determines that insufficient general fund moneys are available to meet the level of general fund appropriations authorized by the legislature for that …

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 depar…

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 con…

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 la…

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 …

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 associati…

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…

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 pr…

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 …

57-823. Special olympics idaho fund. There is hereby created in the state treasury the "Special Olympics Idaho Fund." Moneys in the fund shall be appropriated to the Idaho chapter of special olympics for athletic programs and health screenings for Idaho children and adults with d…

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 wit…

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…

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 …

57-827. STATE PUBLIC DEFENSE FUND. (1) There is hereby established in the state treasury the state public defense fund to be managed by the state treasurer. Moneys in the fund shall consist of: (a) Moneys transferred to the fund pursuant to section 57-811, Idaho Code; (b) Legisla…

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…

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)…

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…

57-831. time sensitive emergency registry fund. There is hereby created and established in the state treasury the time sensitive emergency registry fund to which shall be deposited the revenues derived from grants, appropriations or other sources of funds. All moneys now or herea…

TITLE 57 PUBLIC FUNDS IN GENERAL CHAPTER 8 FUNDS CONSOLIDATION ACT 57-829 [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 …

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

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 unce…

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 …

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, o…

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…

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 su…

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. T…

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…

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 sy…

57-910. Deposits for security. Obligations issued by public entities under the laws of one or more states, territories, possessions, or the District of Columbia, which are in registered form, whether or not represented by an instrument, and which, except for their form, satisfy t…

57-911. Public records — Locations. (1) Records, with regard to the ownership of or security interests in registered public obligations shall be subject to disclosure according to chapter 1, title 74, Idaho Code. (2) Registration records of the issuer may be maintained at such lo…

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, notwith…

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.

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.

57-1101. Creation of permanent building fund. There is hereby created in the state treasury, a permanent building fund.

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 pub…

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 t…

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 com…

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 mon…

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 gene…

57-1110. Additional tax on filing income tax credited to permanent building fund. The state tax commission of the state of Idaho is hereby directed to deposit ten dollars ($10.00) for each tax return it processes in regard to which the taxpayer is required to pay the tax imposed …

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, 63-3…

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 an…

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 Gr…

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 g…

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 advi…

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…