Title 73, GENERAL CODE PROVISIONS

73-105. CERTAIN OFFICES TO CEASE. When any office is abolished by the repeal of any act, and such act is not in substance re-enacted or continued in the compiled laws, such office ceases at the time the compiled laws take effect.

73-106. ACCRUED RIGHTS AND PENDING ACTIONS NOT AFFECTED. No action or proceeding commenced before the compiled laws take effect, and no right accrued, is affected by their provisions, but the proceedings therein must conform to the requirements of the compiled laws as far as appl…

73-107. LIMITATIONS NOT TOLLED. When a limitation or period of time prescribed in any existing statute for acquiring a right, or barring a remedy, or for any other purpose, has begun to run before these compiled laws go into effect, and the same or any limitation is prescribed in…

73-108. HOLIDAYS ENUMERATED. Holidays, within the meaning of these compiled laws, are: Every Sunday; January 1 (New Year's Day); Third Monday in January (Martin Luther King, Jr.-Idaho Human Rights Day); Third Monday in February (Washington's Birthday); Last Monday in May (Memoria…

73-108A. CHILDREN'S DAY. April 30 shall be designated as Children's Day/El Dia de los Ninos commemorative day in recognition of the importance of children to families and to communities. It is a day to celebrate the value of children and to focus on the importance of creating a f…

73-108B. CONSTITUTIONAL COMMEMORATIVE DAY. September 17 shall be designated as constitutional commemorative day. The superintendent of public instruction shall be responsible for developing programs and suitable recognition of the constitution of the United States in conjunction …

73-108C. IDAHO DAY. March 4 shall be designated as Idaho day. If March 4 falls on a Sunday, the following Monday shall be celebrated as Idaho day; and if March 4 falls on a Saturday, the preceding Friday shall be celebrated as Idaho day. The governor of the state of Idaho shall i…

73-109. COMPUTATION OF TIME. The time in which any act provided by law is to be done is computed by excluding the first day, and including the last unless the last is a holiday and then it is also excluded.

73-110. COMPUTATION OF TIME -- OBLIGATIONS MATURING ON HOLIDAYS. Whenever any act of a secular nature, other than a work of necessity or mercy, is appointed by law or contract to be performed upon a particular day, which day falls upon a holiday, such act may be performed upon th…

73-111. SEAL DEFINED. When the seal of a court, public officer or person is required by law to be affixed to any paper, the word "seal" includes an impression of such seal upon the paper, alone, as well as upon wax or a wafer affixed thereto; or, alternatively, the seal may be th…

73-112. JOINT AUTHORITY CONSTRUED. Words giving a joint authority to three (3) or more public officers, or other persons, are construed as giving such authority to a majority of them, unless it is otherwise expressed in the act giving the authority.

73-113. CONSTRUCTION OF WORDS AND PHRASES. (1) The language of a statute should be given its plain, usual and ordinary meaning. Where a statute is clear and unambiguous, the expressed intent of the legislature shall be given effect without engaging in statutory construction. The …

73-114. STATUTORY TERMS DEFINED. (1) Unless otherwise defined for purposes of a specific statute: (a) Words used in these compiled laws in the present tense, include the future as well as the present; (b) Words used in the masculine gender, include the feminine and neuter; (c) Th…

73-114A. LEGISLATIVE INTENT ON RESPECTFUL LANGUAGE. (1) It is the intent of the legislature that the Idaho Code be amended to remove certain archaic language related to the condition of individuals. Certain terms, such as "idiots," "handicap," "retarded," "lunatic" and "deficient…

73-115. GENERAL REPEAL OF EXISTING LAW. No statute law is continued in force because it is consistent with the provisions of the compiled laws on the same subject, but in all cases provided for therein all statute laws heretofore in force in this state, whether consistent or not …

73-116. COMMON LAW IN FORCE. The common law of England, so far as it is not repugnant to, or inconsistent with, the constitution or laws of the United States, in all cases not provided for in these compiled laws, is the rule of decision in all courts of this state.

73-117. PRIOR LEGISLATION REPEALED. All general acts and parts and clauses of acts of a general nature passed prior to the fifteenth session of the state legislature, are hereby repealed, and these compiled laws are in force in lieu thereof; but such repeal does not affect any ac…

73-118. PAST OFFENSES MAY BE PROSECUTED. All offenses committed and all penalties or forfeitures incurred prior to said repeal, may be prosecuted and punished in the same manner and with the same effect as if said repeal had not been made.

73-119. SPECIAL AND LOCAL LAWS CONTINUED. The following acts and parts of acts are the local and special statutes which are continued in force, except insofar as the same have been modified, amended, superseded or repealed by other legislation. All others are hereby repealed. 1. …

73-121. ENGLISH THE OFFICIAL STATE LANGUAGE. (1) English is hereby declared to be the official language of the state of Idaho. (2) Except as provided in this section, the English language is the sole language of the government. (3) Except as provided in subsection (4) of this sec…

73-122. SOCIAL SECURITY NUMBER. (1) The social security number of an applicant shall be recorded on any application for a professional, occupational or recreational license. (2) The requirement that an applicant provide a social security number shall apply only to applicants who …

73-201. PURPOSE OF ACT. The intent and purpose of this act is to keep current so far as practicable the compilation known as Idaho Code, by authorizing publication of pocket parts to the volumes of the Idaho Code, or as necessary, the republication of single or more volumes, or t…

73-202. DEFINITION OF TERMS. "Code Commission" as used in this act shall be deemed to mean and refer to the code commission created by this act. "Compilation" as used in this act shall be deemed to be the compilation known as the "Idaho Code" authorized and published pursuant to …

73-203. CODE COMMISSION CREATED -- APPOINTMENT OF MEMBERS. A continuing code commission is hereby created in the office of the secretary of state, to be known as the "Code Commission," to consist of three (3) persons, members of the Idaho state bar, who are actively engaged in th…

73-204. COMPENSATION AND EXPENSE OF COMMISSION -- EMPLOYMENT OF ASSISTANCE. Each member of the commission shall receive as compensation for his services the sum of twenty-five dollars ($25.00) for each day's attendance at a meeting and each day's performance of the duties of the …

73-205. POWERS AND DUTIES OF COMMISSION. The commission is hereby authorized, empowered and directed to enter into and execute contracts it may deem necessary and proper with any publishing company, with respect to general laws, repeals and amendments which may be enacted by each…

73-206. NUMBER OF SETS -- SALE PRICE. The contract shall require the publishing company to deliver, on or before such date as may be fixed by the commission, such number of sets of bound volumes and/or pocket parts of the compilation for use of the state of Idaho and its public a…

73-207. COMPLETION BONDS. The publishing company, coincident with its execution of any contract, shall furnish a performance and completion bond in terms and in a sum specified by the commission written in favor of and to be paid to the state of Idaho in the event of failure of t…

73-208. EXAMINATION AND APPROVAL OF COMPILATIONS. The commission shall continue to supervise and give directions relating to the plan of titles, chapters and resectioning, annotations, cross-references, tables and indexes, form and uniformity of contents, and all other matters re…

73-209. CERTIFICATE OF COMPILATION -- PROCLAMATION BY GOVERNOR. Upon certificate of the commission filed with the secretary of state and the governor that any compilation (with the exception of the rules of the Supreme Court of the state of Idaho) has been completed, published an…

73-210. COPYRIGHT. Copyright of all compilations shall be taken by and in the name of the publishing company which shall thereupon assign the same to the state of Idaho, and thereafter the same shall be owned by the state of Idaho. The commission is authorized and empowered to gr…

73-211. SALE BY STATE. The state of Idaho shall not sell any of the compilations purchased by it, but may at any time exchange the same with exchange libraries of other states and territories. Bound volumes of the Idaho Code that have been replaced by republished volumes may be d…

73-212. DELIVERY OF PRINTED SETS. Upon approval by the commission of any compilation and proclamation by the governor, the publishing company shall immediately deliver to the secretary of state of Idaho at Boise, Idaho, and such other places in Idaho designated by the secretary o…

73-213. TAX LEVY ON ACTIONS. There is hereby levied a fee of ten dollars ($10.00) upon each civil action filed in the district court or in the magistrates' division of the district court including matters involving decedents' estates, whether testate or intestate, and including p…

73-214. PLEDGE OF TAX OR FEES. Whenever treasury notes are issued and sold as provided in this act, they shall constitute an irrevocable and irrepealable contract between the state of Idaho and the owner of said treasury notes that the portion of the taxes and/or fees pledged for…

73-215. CODE FUND CREATED. There is hereby created in the hands of the state treasurer a fund to be known as the "Code Fund." All funds in the hands of the state treasurer credited to the "Idaho Code Fund" are hereby transferred, appropriated to and made a part of the code fund, …

73-216. ISSUANCE OF TREASURY NOTES. The commission is hereby authorized to anticipate the proceeds of the collection of any or all of the taxes or fees provided for in this act, and when necessary is hereby authorized to cause to be issued "Code Fund Treasury Notes," bearing such…

73-217. SALE OF TREASURY NOTES. The treasury notes shall be sold by the state treasurer to the highest bidder for cash at not less than par and accrued interest at such times and in such amounts as may be determined by the commission, after advertising the time and place of sale …

73-218. PROCEEDS OF SALE, HOW HANDLED. The proceeds of the sale of the treasury notes shall be placed to the credit of the code fund in the state treasury, except such amount as may be required to be paid as accrued interest, which amount shall be credited to a special interest f…

73-219. APPROPRIATION. All funds, appropriations and other moneys now or hereafter appropriated or provided by law for the purposes and administration of the functions, powers and duties of the code commission created by chapter 167, Laws of 1949, including those funds and moneys…

73-220. EXEMPTIONS FROM CERTAIN ACTS. The appropriations made in this act are expressly exempted from the provisions of the Standard Appropriations Act of 1945, (chapter 36 of title 67) from the provisions of section 67-2007 and 67-2008, from the provisions of section 67-3509, an…

73-221. REPORT REQUIRED OF COMMISSION. The commission shall, thirty (30) days prior to the time each regular session of the legislature shall convene, furnish to the governor and secretary of state a report of its proceedings, and an analysis of its financial requirements for the…

73-301. CONSTRUCTION OF FORMULA CLAUSES. Marital deduction formula clauses in wills executed prior to January 1, 1977, by persons who are residents of this state at the time of death shall be deemed to refer to the increased marital deduction allowed by the Internal Revenue Code …

73-401. DEFINITIONS. As used in this chapter unless the context otherwise requires: (1) "Demonstrates" means meets the burdens of going forward with evidence, and persuasion under the standard of clear and convincing evidence. (2) "Exercise of religion" means the ability to act o…

73-402. FREE EXERCISE OF RELIGION PROTECTED. (1) Free exercise of religion is a fundamental right that applies in this state, even if laws, rules or other government actions are facially neutral. (2) Except as provided in subsection (3) of this section, government shall not subst…

73-403. APPLICABILITY. (1) This chapter applies to all state laws and local ordinances and the implementation of those laws and ordinances, whether statutory or otherwise, and whether enacted or adopted before, on or after the effective date of this chapter. (2) State laws that a…