Sections
Chapter 1 Executions 11-101 – 11-108
Chapter 2 Property Subject to Execution — Exemptions 11-201 – 11-207
Chapter 3 Levy and Sale Under Execution 11-301 – 11-313
Chapter 4 Redemptions 11-401 – 11-407
Chapter 5 Proceedings Supplementary to Execution 11-501 – 11-508
Chapter 6 Exemption of Property From Attachment or Levy 11-601 – 11-609
Chapter 7 Garnishments 11-701 – 11-731

Terms Used In Idaho Code > Title 11

  • Accessory to a corner: means any exclusively identifiable physical object whose spatial relationship to the corner is recorded. See Idaho Code 55-1603
  • Activity and use limitations: means restrictions or obligations created under this chapter with respect to real property. See Idaho Code 55-3002
  • Administrator: means the administrator of the division of building safety. See Idaho Code 55-2202
  • Advertisement: means a commercial message in any medium that promotes, directly or indirectly, a lease-purchase agreement. See Idaho Code 28-36-102
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Agency: means the Idaho department of environmental quality or any other state or federal agency that determines or approves the environmental response project pursuant to which the environmental covenant is created. See Idaho Code 55-3002
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. Source: FDIC
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Assigned area of responsibility: means the geographic region for which a particular dealer is responsible for the marketing, selling, leasing or servicing of equipment pursuant to a dealer agreement as assigned by the supplier. See Idaho Code 28-24-102
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Authorized person: means :
Idaho Code 55-2401
  • Benchmark: means a material object, natural or artificial, whose elevation is referenced to an adopted datum. See Idaho Code 55-1603
  • Board: means the board of licensure of professional engineers and professional land surveyors. See Idaho Code 55-1603
  • Board: means the damage prevention board. See Idaho Code 55-2202
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Commercial unit: means such a unit of goods as by commercial usage is a single whole for purposes of lease and division of which materially impairs its character or value on the market or in use. See Idaho Code 28-12-103
  • Commission: means the Idaho real estate commission. See Idaho Code 55-1802
  • Common interest community: means a condominium, cooperative, or other real property with respect to which a person, by virtue of the person’s ownership of a parcel of real property, is obligated to pay property taxes or insurance premiums, or for maintenance, or improvement of other real property described in a recorded covenant that creates the common interest community. See Idaho Code 55-3002
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Conservation easement: means a nonpossessory interest of a holder in real property imposing limitations or affirmative obligations the purposes of which include retaining or protecting natural, scenic, or open-space values of real property, assuring its availability for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, architectural, archaeological, or cultural aspects of real property. See Idaho Code 55-2101
  • Consumer: means a natural person who rents personal property under a lease-purchase agreement to be used by the consumer primarily for personal, family or household purposes. See Idaho Code 28-36-102
  • Consumer lease: means a lease that a lessor regularly engaged in the business of leasing or selling makes to a lessee who is an individual and who takes under the lease primarily for a personal, family or household purpose, if the total payments to be made under the lease contract, excluding payments for options to renew or buy, do not exceed twenty-five thousand dollars ($25,000). See Idaho Code 28-12-103
  • Consummation: means the time a consumer enters a lease-purchase agreement. See Idaho Code 28-36-102
  • Continuing garnishment: means a garnishment of wages of the judgment debtor that continues, subject to the limitations found in section 11-705, Idaho Code, until the debt is satisfied. See Idaho Code 28-36-111
  • Contractor: means any person, sole proprietorship, partnership, joint venture, corporation, or other business entity doing business in the state of Idaho which contracts, subcontracts or otherwise agrees or undertakes to perform any function or activity upon any land, building, highway, waterway or other premises. See Idaho Code 55-2401
  • conveyance: as used in this chapter , embraces every instrument in writing by which any estate or interest in real property is created, alienated, mortgaged or encumbered, or by which the title to any real property may be affected, except wills. See Idaho Code 55-813
  • Damage: means any impact or exposure that results in the substantial weakening of structural or lateral support of an underground facility, or the penetration, impairment, or destruction of any underground protective coating, housing, or other protective device, or the partial or complete destruction of the facility, or the severance, partial or complete, of any underground facility to the extent that the project owner or the affected underground facility owner determines that repairs are required. See Idaho Code 55-2202
  • Dealer agreement: means a contract or agreement, either expressed or implied, whether oral or written, between a supplier and an equipment dealer, by which the equipment dealer is granted the right to sell, distribute or service the supplier's equipment, where there is a continuing commercial relationship between the supplier and the equipment dealer. See Idaho Code 28-24-102
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Default: means the failure to perform, on time, any obligation or duty set forth in the rental agreement. See Idaho Code 55-2301
  • Dependent: A person dependent for support upon another.
  • Disposable earnings: means that part of the earnings of any individual remaining after the deduction from those earnings of any amounts required by law to be withheld. See Idaho Code 28-36-111
  • Disposition: includes sale, lease, assignment, award by lottery or any other transaction concerning a subdivision, if undertaken for gain or profit. See Idaho Code 55-1802
  • Docket: A log containing brief entries of court proceedings.
  • Earnings: means compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus or otherwise, and includes periodic payments pursuant to a pension or retirement program. See Idaho Code 28-36-111
  • Emergency: means any sudden or unforeseen condition constituting a clear and present danger to life, health or property, or a customer service outage, or the blockage of roads or transportation facilities that requires immediate action. See Idaho Code 55-2202
  • Environmental covenant: means a servitude arising under an environmental response project that imposes activity and use limitations. See Idaho Code 55-3002
  • Environmental response project: means a plan or work performed for environmental remediation of real property and conducted:
  • Idaho Code 55-3002
  • Equipment: means machines designed for or adapted and used for agriculture, horticulture, livestock and grazing and related industries but not exclusive to agricultural use. See Idaho Code 28-24-102
  • equipment dealership: means any person, partnership, corporation, association or other form of business enterprise, primarily engaged in the retail sale and/or service of equipment in this state, pursuant to any oral or written agreement for a definite or indefinite period of time in which there is a continuing commercial relationship in the marketing of the equipment or related services. See Idaho Code 28-24-102
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Excavation: means any operation in which earth, rock, or other material in the ground is moved or otherwise displaced by any means including, but not limited to, explosives. See Idaho Code 55-2202
  • Excavator: means any person who engages directly in excavation. See Idaho Code 55-2202
  • Excavator downtime: means lost time for an excavation project due to failure of one (1) or more stakeholders to comply with applicable damage prevention regulations. See Idaho Code 55-2202
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • Finance lease: means a lease with respect to which:
  • Idaho Code 28-12-103
  • Financial institution: means any state bank, national bank, trust company, savings and loan association, savings bank, federal savings and loan association, federal savings bank or credit union, as those terms are defined in title 26, Idaho Code, or any federal credit union organized under the federal credit union act, 12 U. See Idaho Code 28-36-111
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Forbearance: A means of handling a delinquent loan. A
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Garnishee: means a person or institution that is indebted to or is in possession of property, money or credits of a debtor whose property has been subjected to garnishment. See Idaho Code 28-36-111
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Garnishment: means a judicial proceeding in which a creditor or potential creditor asks the court to order a third party who is indebted to, or is in possession of, property, money or credits of the debtor to turn over to the creditor any of the debtor’s property, money or credits held by that third party. See Idaho Code 28-36-111
  • Good cause: means failure by an equipment dealer to substantially comply with essential and reasonable requirements imposed upon the equipment dealer by the dealer agreement, provided, such requirements are not different from those requirements imposed on other similarly situated equipment dealers in the state either by their terms or in the manner of their enforcement. See Idaho Code 28-24-102
  • Goods: means all things that are movable at the time of identification to the lease contract, or are fixtures (section 28-12-309, Idaho Code), but the term does not include money, documents, instruments, accounts, chattel paper, general intangibles, or minerals or the like, including oil and gas, before extraction. See Idaho Code 28-12-103
  • Grantor: The person who establishes a trust and places property into it.
  • High voltage: means voltage in excess of six hundred (600) volts measured between conductors or between a conductor and the ground. See Idaho Code 55-2401
  • Holder: means :
  • Idaho Code 55-2101
  • Holder: means the grantee of an environmental covenant as specified in section 55-3003(1), Idaho Code. See Idaho Code 55-3002
  • Idaho coordinate system: shall mean that system of plane coordinates as established and designated by chapter 17, title 55, Idaho Code. See Idaho Code 55-1902
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Installment lease contract: means a lease contract that authorizes or requires the delivery of goods in separate lots to be separately accepted, even though the lease contract contains a clause "each delivery is a separate lease" or its equivalent. See Idaho Code 28-12-103
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Intestate: Dying without leaving a will.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Land survey: means measuring the field location of corners that:
  • Idaho Code 55-1902
  • Last known address: means that address provided by the lessee in the rental agreement or the address provided by lessee to the operator in a subsequent written notice of a change of address. See Idaho Code 55-2301
  • Lease: means a transfer of the right to possession and use of goods for a term in return for consideration, but a sale, including a sale on approval or a sale or return, or retention or creation of a security interest is not a lease. See Idaho Code 28-12-103
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lease agreement: means the bargain, with respect to the lease, of the lessor and the lessee in fact as found in their language or by implication from other circumstances including course of dealing or usage of trade or course of performance as provided in this chapter. See Idaho Code 28-12-103
  • Lease contract: means the total legal obligation that results from the lease agreement as affected by this chapter and any other applicable rules of law. See Idaho Code 28-12-103
  • Lease-purchase agreement: means an agreement by a lessor and a consumer for the use of personal property by a consumer primarily for personal, family or household purposes, for an initial period of four (4) months or less that is automatically renewable with each payment after the initial period, but does not obligate or require the consumer to continue leasing or using the property beyond the initial period, and that permits the consumer to become the owner of the property. See Idaho Code 28-36-102
  • Leased space: means the individual storage space at the self-service storage facility which is or may be rented to a lessee pursuant to a rental agreement. See Idaho Code 55-2301
  • Lessee: means a person, sublessee, successor, or assignee entitled to the use of a leased space at a self-service storage facility under a rental agreement. See Idaho Code 55-2301
  • Lessee: means a person who acquires the right to possession and use of goods under a lease. See Idaho Code 28-12-103
  • Lessor: means a person who transfers the right to possession and use of goods under a lease. See Idaho Code 28-12-103
  • Lessor: means a person who regularly provides the use of property through lease-purchase agreements and to whom lease payments are initially payable on the face of the lease-purchase agreement. See Idaho Code 28-36-102
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Lot: means a parcel or a single article that is the subject matter of a separate lease or delivery, whether or not it is sufficient to perform the lease contract. See Idaho Code 28-12-103
  • Marking: means the use of stakes, paint, or other clearly identifiable materials to show the field location of underground facilities, in accordance with the current color code standard of the American public works association. See Idaho Code 55-2202
  • Merchant lessee: means a lessee that is a merchant with respect to goods of the kind subject to the lease. See Idaho Code 28-12-103
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Monument: means a physical structure that occupies the exact position of a corner. See Idaho Code 55-1603
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Offer: includes any inducement, solicitation or attempt to encourage a person to acquire an interest in land, if undertaken for gain or profit. See Idaho Code 55-1802
  • One-number notification service: means a service through which a person can notify owners of underground facilities and request field-marking of their underground facilities. See Idaho Code 55-2202
  • Open-end credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or revolving credit.) Source: OCC
  • Operator: means any person authorized by the owner to manage the facility. See Idaho Code 55-2301
  • Outdoor power equipment: means equipment powered by a two-cycle or four-cycle gas or diesel engine, or electric motor, which is used to maintain commercial, public or residential lawns and gardens or used in landscape, turf, golf course or plant nursery maintenance. See Idaho Code 28-24-102
  • Overhead line: means all electrical conductors installed above ground. See Idaho Code 55-2401
  • Owner: means the person who holds legal title to the self-service storage facility. See Idaho Code 55-2301
  • Person: means an individual, corporation, government, governmental subdivision or agency, business trust, estate, trust, partnership, unincorporated association, two (2) or more of any of the foregoing having a joint or common interest or any other legal or commercial entity. See Idaho Code 55-1802
  • Person: means an individual, partnership, association, corporation, a state, a city, a county, or any subdivision or instrumentality of a state, and its employees, agents, or legal representatives. See Idaho Code 55-2202
  • Person: means any individual or business entity of any kind. See Idaho Code 55-2401
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Idaho Code 55-3002
  • Personal property: means those items placed within the leased space and includes, but is not limited to, goods, wares, merchandise, motor vehicles, watercraft and household items and furnishings. See Idaho Code 55-2301
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Present value: means the amount as of a date certain of one (1) or more sums payable in the future, discounted to the date certain. See Idaho Code 28-12-103
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Professional land surveyor: means any person who is authorized by the laws of this state to practice land surveying. See Idaho Code 55-1603
  • psychologically impacted: means the effect of certain circumstances surrounding real property which include, but are not limited to, the fact or suspicion that real property might be or is impacted as a result of facts or suspicions including, but not limited to the following:
  • Idaho Code 55-2801
  • Public land survey corner: means any point actually established and monumented in an original survey or resurvey that determines the boundaries of remaining public lands, or public lands patented, represented on an official plat and in the field notes thereof, accepted and approved under authority delegated by congress to the U. See Idaho Code 55-1603
  • Public land survey corner: is a ny point actually established and monumented in an original survey or resurvey that determines the boundaries of remaining public lands, or public lands patented, represented on an official plat and in the field notes thereof, accepted and approved under authority delegated by congress to the U. See Idaho Code 55-1902
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Public utility: means any publicly, cooperatively or privately owned utility which owns or operates a high voltage overhead line. See Idaho Code 55-2401
  • Purchase: includes taking by sale, lease, mortgage, security interest, pledge, gift or any other voluntary transaction creating an interest in goods. See Idaho Code 28-12-103
  • Purchaser: means a person who acquires or attempts to acquire or succeeds to an interest in land. See Idaho Code 55-1802
  • Quorum: The number of legislators that must be present to do business.
  • reasonably accurate: means location within twenty-four (24) inches horizontally of the outside dimensions of each side of an underground facility. See Idaho Code 55-2202
  • Recess: A temporary interruption of the legislative business.
  • Reference point: means a special monumented point that does not occupy the same geographical position as the corner itself, and where the spatial relationship to the corner is recorded, and which serves to locate the corner. See Idaho Code 55-1603
  • Renewal date: means the date specified in the lease-purchase agreement upon which the consumer must either return the personal property to the lessor or renew the lease-purchase agreement. See Idaho Code 28-36-102
  • Rental agreement: means a signed, written agreement or contract that establishes conditions or rules concerning the use and occupancy by a lessee of a self-service storage facility and includes any signed written amendment to such an agreement. See Idaho Code 55-2301
  • Residential real property: means real property that is improved by a building or other structure that has one (1) to four (4) dwelling units or an individually owned unit in a structure of any size. See Idaho Code 55-2503
  • retirement board: as used in this chapter shall mean the retirement board created by section 59-1304, Idaho Code. See Idaho Code 15-3-104
  • Right of rescission: Right to cancel, within three business days, a contract that uses the home of a person as collateral, except in the case of a first mortgage loan. There is no fee to the borrower, who receives a full refund of all fees paid. The right of rescission is guaranteed by the Truth in Lending Act (TILA). Source: OCC
  • Rural underground facility owner: means an underground facility owner that is a public utility or a member-owned cooperative that serves fewer than five thousand (5,000) total customers in a county or counties with populations that do not exceed fifty thousand (50,000) people. See Idaho Code 55-2202
  • Self-service storage facility: means any real property used for renting or leasing individual storage space in which the lessees themselves store and remove their own personal property on a "self-service" basis. See Idaho Code 55-2301
  • Seller: means the owner of residential real property as defined in this chapter. See Idaho Code 55-2503
  • Stakeholder: means any party with an interest in protecting underground facilities including, but not limited to, persons, property owners, underground facility owners, excavators, contractors, cities, counties, highway districts, railroads, public entities that deliver irrigation water and those engaged in agriculture. See Idaho Code 55-2202
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Idaho Code 55-3002
  • subdivided lands: means and includes the following:
  • Idaho Code 55-1802
  • Subdivider: means any owner of subdivided land who offers it for disposition or the principal agent of an inactive owner. See Idaho Code 55-1802
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Supplier: means a person from whom a lessor buys or leases goods to be leased under a finance lease. See Idaho Code 28-12-103
  • Supplier: means the manufacturer, wholesaler or distributor of the equipment to be sold by the equipment dealer, or any successor in interest to or assignee of the supplier. See Idaho Code 28-24-102
  • Surveyor: shall mean every person authorized by the state of Idaho to practice the profession of land surveying. See Idaho Code 55-1902
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Third-party right of enforcement: means a right provided in a conservation easement to enforce any of its terms granted to a governmental body, charitable corporation, charitable association, or charitable trust, which, although eligible to be a holder, is not a holder. See Idaho Code 55-2101
  • Time shared property: means any real property in which the use and occupancy rights are divided or proposed to be divided into more than thirteen (13) units, interests or parcels in accordance with a fixed or variable time schedule on a periodic basis that allocates the use or occupancy among the persons holding similar interests, whether such use or occupancy rights are granted by deed, contract or share certificate. See Idaho Code 55-1802
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • Underground facility: means any item buried or placed below ground for use in connection with the storage or conveyance of water (unless being delivered primarily for irrigation), sewage, electronic, telephonic or telegraphic communications, cable television, electric energy, petroleum products, gas, gaseous vapors, hazardous liquids, or other substances and including, but not limited to, pipes, sewers, conduits, cables, valves, lines, wires, manholes, attachments, and those parts of poles or anchors below ground. See Idaho Code 55-2202
  • Underground facility owner: means any person who owns or operates an underground facility. See Idaho Code 55-2202
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • Venue: The geographical location in which a case is tried.
  • Wage garnishment: means any legal or equitable procedure through which the earnings of any individual are required to be withheld for payment of any debt. See Idaho Code 28-36-111
  • Warranty claim: means a claim for payment submitted by an equipment dealer to a supplier for service, parts or complete components, or any or all of the three (3), provided to a customer under a:
  • Idaho Code 28-24-102
  • Witness corner: means a monumented point on a lot line or boundary line of a survey, near a corner, and established in situations where it is impracticable to occupy or monument the corner. See Idaho Code 55-1603