Title 31 — COUNTIES AND COUNTY LAW

31-1902. Prerequisites to issuance. For the purpose of extending the time of payment of said outstanding indebtedness, or reducing the interest charged, or when the interests of the county require it, the board may issue said bonds in exchange for bonds, theretofore issued by the…

31-1903. Building, road, bridge, air navigation and open-space bonds. When the interests of the county require it and the board of commissioners of the county deem it for the public good to bond the county to fund or refund the outstanding obligations or indebtedness of the count…

31-1904. Bond tax levies in new counties and segregated areas. Should any part of a county that has incurred a bonded indebtedness be cut off and annexed to another county, or erected into a new or separate county, the assessor of the county to which the segregated portion is att…

31-1905. Conduct of bond election. If the question of bonding the county as herein provided is submitted to the voters, the election shall be held as provided in section 34-106, Idaho Code, and shall be conducted in all respects in conformity with title 34, Idaho Code. The number…

31-2001. County officers enumerated. The officers of a county are: 1. A sheriff. 2. A clerk of the district court, who shall be ex officio auditor and recorder, and ex officio clerk of the board of county commissioners. 3. An assessor. 4. A prosecuting attorney. 5. A county treas…

31-2002. investigations and actions against county elected officers — duties of attorney general. (1) Notwithstanding any provision of law to the contrary, the attorney general may conduct an investigation of any allegation of a violation of state criminal law against a county of…

31-2003. Appointment of deputies. Every county officer except a commissioner may appoint as many deputies as may be necessary for the prompt and faithful discharge of the duties of his office.

31-2004. Deputies — Appointment during absence of officers. Any county officer who may be granted leave of absence from the county wherein he resides and holds office, is required to appoint a deputy to act for him and in his place while absent.

31-2005. Failure to appoint deputy during absence. Should any county officer who is granted leave of absence fail to appoint a deputy as required by this chapter, the act granting such leave of absence is null and void and the office vacant, and the vacancy must be filled by the …

31-2006. Designation of senior deputy. When a county officer has more than one deputy he must designate one, by indorsement upon his appointment, as senior deputy, and in case of a vacancy in the office, by death, resignation, or otherwise, or of the officer’s absence, or inabili…

31-2007. Appointment to be documented and filed. The appointment of deputies and subordinate officers must be documented and filed in the office of the county recorder.

31-2008. Use of official name includes deputies. Whenever the official name of any principal officer is used in any law conferring power, or imposing duties or liabilities, it includes his deputies.

31-2009. Offices to be kept at the county seat — Office hours. Sheriffs, recorders, treasurers, assessors, and in counties having a population of over 7,500, prosecuting attorneys must have their offices at the county seat, and keep them open for the transaction of business on su…

31-2010. Bond liable for penalties. Whenever, except in criminal prosecutions, any special penalty, forfeiture or liability is imposed on any officer for nonperformance or malperformance of official duty, the liability therefor attaches to the official bond of such officer and to…

31-2011. Officers may administer oaths. Every county officer may administer and certify oaths.

31-2013. Absence of officers from the state. No county officer must absent himself from the state for more than twenty (20) days unless with the consent of the board of county commissioners: providing however, that where any elective or appointive county officer is required to ab…

31-2014. Certain officers not to practice law. Sheriffs, clerks of courts and their deputies are prohibited from practicing law or acting as attorneys or counselors-at-law, or having as a partner a lawyer or any one who acts as such. Provided, however, any county elected official…

31-2015. Bonds of officers — Amount of penalty. County and district officers must execute official bonds in the following amounts: (1) County commissioners each in the sum of five thousand dollars ($5,000); (2) County treasurers each in double the probable amount of money that ma…

31-2016. Bond of officers — Amount not fixed. When the amount of the bond to be given by any county, district or precinct officer is not fixed by law the amount must be fixed by the board of commissioners.

31-2017. Limitation on approval of claims in excess of levies. All county, town, municipal, road and school district officials who issue orders or warrants or approve bills or order county warrants to be drawn in excess of the levies made for the different county, town, municipal…

31-2018. County officials — Limitation on personal liability. County officials shall strictly account for all public moneys and property under their care and control while holding public office but shall not be personally liable for loss of any such public moneys or property when…

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…

31-2201. Process and notice defined. "Process" as used in this chapter includes all writs, warrants, summons and orders of courts of justice or judicial officers. "Notice" includes all papers and orders (except process) required to be served in any proceeding before any court, bo…

31-2202. Duties of sheriff. The policy of the state of Idaho is that the primary duty of enforcing all penal provisions and statutes of the state is vested with the sheriff of each county as provided in section 31-2227, Idaho Code. The sheriff shall perform the following: (1) Pre…

31-2203. Process returnable to another county. When process or notices are returnable to another county, he may inclose such process or notice in an envelope addressed to the officer from whom the same emanated, and deposit it in the post-office, prepaying postage.

31-2204. Return is prima facie evidence. The return of the sheriff upon process or notices is prima facie evidence of the facts in such return stated.

31-2205. Penalty for failure to return. If the sheriff does not return a notice or process in his possession with the necessary indorsement thereon without delay, he is liable to the party aggrieved for the sum of $200.00 and for all damages sustained by him.

31-2206. Refusal to levy execution. If the sheriff to whom a writ of execution is delivered neglects or refuses, after being required by the creditor or his attorney, to levy upon or sell any property of the party charged in the writ which is liable to be levied upon and sold, he…

31-2207. Refusal to pay over money. If he neglects or refuses to pay over, on demand, to the person entitled thereto, any money which may come into his hands by virtue of his office (after deducting his legal fees) the amount thereof, with twenty-five per cent (25%) damages and i…

31-2211. Directions must be in writing. No direction or authority by a party or his attorney to a sheriff, in respect to the execution of process or return thereof, or to any act or omission relating thereto, is available to discharge or excuse the sheriff from a liability for ne…

31-2212. Office deemed vacant, when. In addition to the events specified in section 59-901, Idaho Code, when the sheriff is committed under an execution or commitment, for not paying over money received by him by virtue of his office, and remains committed for sixty (60) days, hi…

31-2213. Apparently good process must be executed. A sheriff, or other ministerial officer, is justified in the execution of, and must execute, all process and orders regular on their face and issued by competent authority, whatever may be the defect in the proceedings upon which…