Title 59 — PUBLIC OFFICERS IN GENERAL

59-1327. Making a false claim — Misdemeanor. Any person making a false claim for allowance of benefits or payment of money under the provisions of this chapter, knowing the same to be false, shall be guilty of a misdemeanor and shall be punished pursuant to the provisions of sect…

59-1328. Administrative penalties for failure to comply with reporting requirements. The board may assess actual costs including staff salaries and benefits and miscellaneous costs such as computer programming and processing, as an administrative penalty against any employer whic…

59-1329. Board regulations. The board is authorized to promulgate rules providing for imposition of interest on delinquent employee contributions.

59-1331. Contributions. (1) Beginning on or after the later of the date of establishment or employment, each active member shall contribute toward the cost of the benefits provided under this chapter. This contribution shall be made in the form of a deduction from salary to be tr…

59-1332. Pick up of employee contributions. (1) An employer, pursuant to the provisions of section 414(h)(2) of the Internal Revenue Code of 1954, as amended, shall pick up and pay the contributions which would be payable by the employees as members under sections 59-1331 and 72-…

59-1333. Contributions from employees. The contribution for a member who is not classified as a police officer, firefighter, or school employee shall be sixty percent (60%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the ne…

59-1334. Contributions — From policemen and firefighters. The contribution for a member who is classified as a police officer or firefighter shall be seventy-two percent (72%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, and rounded to the…

59-1335. Contributions — From School Employees. The contribution for a member who is classified as a school employee as defined in section 59-1302(31A), Idaho Code, shall be sixty percent (60%) of the employer contribution rate determined pursuant to section 59-1322, Idaho Code, …

59-1341. Conditions of eligibility for service retirement. A vested member is eligible for service retirement as indicated below, based upon his service retirement ratio. A member’s service retirement ratio shall, at retirement, be equal to the ratio of (1) to (2) as follows: (1)…

59-1342. Computation of service retirement allowances — Minimum benefits. (1) The annual amount of accrued retirement allowance for each month of credited service for which a member was not classified as a police member or firefighter shall equal one and two-thirds percent (1 2/3…

59-1343. Conversion and commutation of certain payments. Unless the retirement board establishes a different level by rule, benefit payments of less than twenty dollars ($20.00) per month shall be commuted into an actuarially equivalent single sum.

59-1344. Time for payment of service retirement or early retirement. A service retirement allowance or early retirement allowance shall become payable to a member on the first of the month following his ceasing to be an employee while eligible for service retirement or early reti…

59-1345. Vested member eligible for early retirement. A vested member who is not eligible for either service retirement or disability retirement is eligible for early retirement if he is within ten (10) years of being eligible for service retirement. Additionally, a vested member…

59-1346. Computation of early retirement allowances. (1) The annual amount of initial early retirement allowance of a member shall be a percentage of the member’s accrued retirement allowance. Such percentage shall be one hundred percent (100%) if the sum of the number of years a…

59-1350. Deferral of early retirement. Early retirement may be deferred by a member until the date he would have been eligible for service retirement had he remained an active member.

59-1351. Conversion of service retirement or early retirement allowances into optional retirement allowances — Form of optional retirement. (1) The service retirement allowance, or the early retirement allowance of a member who, at time of retirement, so elects shall be converted…

59-1352. Eligibility for disability retirement. (1) An active member with five (5) years of membership service is eligible for disability retirement. (2) A police officer member, general member, school employee member, or a paid firefighter hired on or after July 1, 1993, who is …

59-1352A. public safety officer permanent disability benefit. (1) A public safety officer who is ruled by the retirement system to be permanently disabled, as provided in sections 59-1302(12) and 59-1352, Idaho Code, on or after July 1, 2009, as a result of bodily injury or disea…

59-1352B. PUBLIC SAFETY OFFICER catastrophic Line of Duty benefits. (1) For purposes of this section: (a) "Catastrophic injury" means a sudden, violent, life-threatening, duty-related injury sustained by an active member within the scope of the public safety officer’s duties and …

59-1353. Computation of disability retirement allowances. (1) The base disability retirement allowance of any member shall be equal to an initial service retirement allowance, as defined in section 59-1342, Idaho Code, based upon the years of service which would have been credite…

59-1354. Time for payment of disability retirement allowance. (1) A disability retirement allowance shall become payable to a member on the first of the month next following the later of: (a) The day salary, sick leave or other temporary compensation benefits terminate under any …

59-1354A. members receiving a disability retirement returning to work. (1) A retired member receiving a disability retirement allowance may return to work under the following conditions: (a) The retired member must notify the executive director in writing in advance of the return…

59-1355. postretirement allowance adjustments. (1) Each retirement allowance payment shall, subject to the provisions of this section, equal the inflation factor for the adjustment year of payment multiplied by the amount of the retirement allowance payment for March of the previ…

59-1356. Reemployment of retired members. (1) If an early retired member, except as provided in subsection (6) of this section, is reemployed with an employer participating in the public employee retirement system of Idaho within ninety (90) days from retiring, or the early retir…

59-1358. Computation of separation benefits. The separation benefit shall equal the excess, if any, of the member’s accumulated contributions at the time the benefit becomes payable over the aggregate of all retirement allowance payments ever made to the member.

59-1359. Separation benefits. (a) The separation benefit, if any, shall become payable upon the written request of an inactive member who has been separated from employment. If the person who received a separation benefit is reemployed or reinstated by the same employer within ni…

59-1360. Cessation of membership — Reinstatement. A person shall cease to be a member when the person’s accumulated contributions are paid to the person. After again becoming an employee the member may reinstate previous credited service by repaying to the retirement fund the ful…

59-1361. Computation of death benefits — Method of payment — Optional death benefit. (1) The death benefit of an active or inactive member not vested at time of death shall equal the excess, if any, of the member’s accumulated contributions at the time the benefit becomes payable…

59-1361A. Public safety officer death benefits. (1) On and after July 1, 2003, in the event a public safety officer dies as the direct and proximate result of a personal injury sustained in the line of duty, a death benefit in the amount of one hundred thousand dollars ($100,000)…

59-1362. Purchase of active duty service in the armed forces. (1) If a member is entitled to reemployment rights related to the member’s active duty service under the uniformed services employment and reemployment rights act of 1994 (USERRA), as amended, any period of that active…

59-1363. Purchase of membership service. (1) Notwithstanding any other provision of this chapter, an active or inactive member who is vested may purchase up to forty-eight (48) months of membership service within ninety (90) days prior to the date of retirement as defined in sect…

59-1365. Voluntary unused sick leave pool. The board is authorized to establish and administer an unused sick leave pool for the voluntary participation of employer units not eligible to participate in other statutorily created sick leave arrangements. The pool shall be funded en…

59-1381. Merger of city systems into state employee system — Definitions. As used in this chapter, each of the terms defined shall have the meaning given in this section or in section 59-1302, Idaho Code, unless a different meaning is clearly required by the context. (a) "Board" …

59-1382. City ordinance electing merger — Contract with board. Any city having a city system may elect to merge its city system with the employee system by the enactment of an ordinance declaring such intention; the provisions of section 50-1503, Idaho Code, and section 50-1524, …

59-1383. Transfer of assets, liabilities, duties, and rights to state employee system — Governing board of city system abolished. On its date of establishment all of the funds, assets, liabilities, duties, obligations and rights of the governing board of the city system and of al…

59-1384. Benefits not reduced. Benefits paid city members or their beneficiaries shall never be less than the benefits they would have received from the city systems if such systems had not been integrated with the employee system.

59-1385. Contributions by employer — Adjustment to equalize benefits payable and assets transferred — Corporate tax by city to pay contributions. (a) Each employer shall contribute to the cost of benefits under the system, pursuant to section 59-1322, Idaho Code. On the date of e…

59-1391. Definitions. As used in sections 59-1391 through and including 59-1399, Idaho Code, each of the terms defined shall have the meaning given in this section or in section 59-1302, Idaho Code, unless a different meaning is clearly required by the context. (a) "Board" means …

59-1392. Transfer of all assets, liabilities, duties, obligations and rights of the firefighters’ retirement fund to the employee system. All of the funds, assets, liabilities, duties, obligations and rights provided for by chapter 14, title 72, Idaho Code, shall be transferred t…

59-1393. Contributions. (1) Employers shall deduct, withhold and remit contributions from the salaries of paid firefighters who were employed as paid firefighters prior to October 1, 1980, as provided by section 72-1431, Idaho Code. (2) Employers shall make payments required by t…

59-1394. Excess costs — Additional contributions. (1) In addition to the employee and employer contributions required by chapter 14, title 72, Idaho Code, additional contributions shall be required to fund the provisions of section 59-1397, Idaho Code. These costs shall be borne …

59-1395. Membership rights and duties. The rights, benefits, memberships, payments, duties and obligations of paid firefighters whose employment begins on or after October 1, 1980, with respect to membership and participation in the employee system shall be governed by the provis…

59-1396. Limit on separation benefit. (1) When a firefighter member who was employed prior to October 1, 1980, terminates employment and seeks return of his or her accumulated contributions, such contributions shall be returned as provided under the provisions of section 72-1444,…

59-1397. Benefits payable. The combined rights and benefits of paid firefighters who were employed prior to October 1, 1980, shall not be less than the rights and benefits they would have received from the firefighters’ retirement fund, had the fund not been integrated with the e…

59-1398. Membership in social security. The provisions of the federal social security system are hereby made applicable to all paid firefighters hired for the first time on or after October 1, 1980.

59-1399. Cooperation of state insurance fund. The director of the state insurance fund is hereby authorized and directed to cooperate with and furnish necessary information to the board to accomplish the purposes of this chapter.

59-1401. Short title. This act shall be known and may be cited as the "Emergency Interim Executive and Judicial Succession Act."

59-1402. Declaration of policy. Because of the existing possibility of attack upon the United States of unprecedented size and destructiveness, and in order, in the event of such an attack, to assure continuity of government through legally constituted leadership, authority and r…

59-1403. Definitions. Unless otherwise clearly required by the context, as used in this act: (a) Unavailable means either that a vacancy in office exists and there is no deputy authorized to exercise all of the powers and discharge the duties of the office, or that the lawful inc…

59-1404. Additional successors to office of governor. In the event that the governor, for any of the reasons specified in the constitution, is not able to exercise the powers and discharge the duties of his office, or is unavailable, and in the event the lieutenant governor, pres…