Sections
Chapter 1 Public Administrators 14-101 – 14-120
Chapter 5 Unclaimed Property Law 14-501 – 14-543

Terms Used In Idaho Code > Title 14

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Administrator: means the administrator of the secure treatment facility. See Idaho Code 66-1403
  • Administrator: means the state treasurer or his or her duly authorized agents or employees. See Idaho Code 14-501
  • Adult: means an individual eighteen (18) years of age or older. See Idaho Code 66-402
  • Adult: means an individual eighteen (18) years of age or older. See Idaho Code 66-1403
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • 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.
  • Apparent owner: means the person whose name appears on the records of the holder as the person entitled to property held, issued, or owing by the holder. See Idaho Code 14-501
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Applicant: means an individual applying for a position with a public employer. See Idaho Code 65-502
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Armed forces: means the army, navy, marine corps, coast guard, air force, and the reserve components thereof. See Idaho Code 65-502
  • Arrest: Taking physical custody of a person by lawful authority.
  • Artificial life-sustaining procedures: means any medical procedure or intervention that utilizes mechanical means to sustain or supplant a vital function. See Idaho Code 66-402
  • Attorney general: means the chief legal officer of this state. See Idaho Code 14-501
  • 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.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Banking organization: means a bank, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, or any organization defined by other law as a bank or banking organization. See Idaho Code 14-501
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Bare land value: means the value of forest land exclusive of the value of timber and other products growing or being thereon. See Idaho Code 63-1701
  • Bequest: Property gifted by will.
  • Business association: means a nonpublic corporation, limited liability company, joint stock company, investment company, business trust, partnership, or association for business purposes of two (2) or more individuals, whether or not for profit, including, but not limited to, a banking organization, financial organization, insurance company, or utility. See Idaho Code 14-501
  • Certification: means a written or electronic assertion that a statement or report is true or as represented. See Idaho Code 67-1001A
  • CFTM: means the committee on forest land taxation methodologies as provided in section 63-1705, Idaho Code. See Idaho Code 63-1701
  • Chambers: A judge's office.
  • check: refers to a check or the electronic equivalent of a check, including an authorization given by a borrower to a creditor to withdraw an agreed upon amount from any account held by the borrower. See Idaho Code 28-46-401
  • Civil service position: means a position for which the public employee is selected from a pool of applicants through a competitive examination, a merit system or any other rating system based on experience and qualifications. See Idaho Code 65-502
  • Commission: means the state tax commission. See Idaho Code 63-4001
  • Commission: means the state tax commission. See Idaho Code 63-4202
  • Commission: means the Idaho state tax commission. See Idaho Code 63-4402
  • 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.
  • Communication: means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium. See Idaho Code 63-4001
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controlled substance: means the entire amount of any drug or substance, whether real or counterfeit, as defined in section 37-2701, Idaho Code, when possessed in the following quantities and in violation of Idaho law:
Idaho Code 63-4202
  • Conviction: A judgement of guilt against a criminal defendant.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defaulter: means one who misappropriates public funds held by him in any official or fiduciary capacity; or fails to provide an accounting as specified by the state controller for such funds. See Idaho Code 67-1001A
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Idaho department of health and welfare. See Idaho Code 66-402
  • Department: means the Idaho department of health and welfare. See Idaho Code 66-1403
  • Department director: means the director of the state department of health and welfare. See Idaho Code 66-317
  • Dependent: A person dependent for support upon another.
  • Designated examiner: means a psychiatrist, psychologist, psychiatric nurse, or social worker and such other mental health professionals as may be designated in accordance with rules promulgated pursuant to the provisions of chapter 52, title 67, Idaho Code, by the department of health and welfare. See Idaho Code 66-317
  • Designation period: means any one (1) ten (10) year period in a sequence of ten (10) year periods which begin January 1, 1983. See Idaho Code 63-1701
  • Developmental disability: means a chronic disability of a person that appears before the age of twenty-two (22) and:
  • Idaho Code 66-402
  • Developmental disability: means a developmental disability as defined in section 66-402, Idaho Code, or an intellectual disability as defined in section 73-114, Idaho Code. See Idaho Code 66-1403
  • Director: means the director of the department of health and welfare. See Idaho Code 66-402
  • Director: means the director of the department. See Idaho Code 66-1403
  • Disabled veteran: means those veterans separated under honorable conditions who:
  • Idaho Code 65-502
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Dispositioner: means a designated examiner employed by or under contract with the department of health and welfare and designated by the department director to determine the appropriate location for care and treatment of involuntary patients. See Idaho Code 66-317
  • Domicile: means the state of incorporation of a corporation and the state of the principal place of business of an unincorporated person. See Idaho Code 14-501
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Emancipated minor: means an individual between fourteen (14) and eighteen (18) years of age who has been married or whose circumstances indicate that the parent-child relationship has been renounced. See Idaho Code 66-402
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evaluation committee: means an interdisciplinary team of at least three (3) individuals designated by the director or his designee to evaluate an individual as required by the provisions of this chapter. See Idaho Code 66-402
  • Ex officio: Literally, by virtue of one's office.
  • Examine: means open to inspection; to review or evaluate the books, papers, accounts, bills, vouchers, other documents of state funds and property, or accounts or financial records of all state agencies and entities receiving state funds in accordance with generally accepted accounting practices. See Idaho Code 67-1001A
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Facility: means any public or private hospital, sanatorium, institution, mental health center or other organization designated in accordance with rules adopted by the board of health and welfare as equipped to initially hold, evaluate, rehabilitate or to provide care or treatment, or both, for the mentally ill. See Idaho Code 66-317
  • Facility: means the southwest Idaho treatment center, a nursing facility, an intermediate care facility, an intermediate care facility for people with intellectual disabilities, a licensed residential or assisted living facility, a group foster home, other organizations licensed to provide twenty-four (24) hour care, treatment and training to the developmentally disabled, a mental health center, or an adult and child development center. See Idaho Code 66-402
  • 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.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • 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
  • Financial organization: means a savings and loan association, cooperative bank, building and loan association, investment company, or credit union. See Idaho Code 14-501
  • Financial statement: means a quantitative report summarizing the financial position of an entity as of a particular date and the operating results of that entity for a particular period. See Idaho Code 67-1001A
  • 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.
  • Floor leaders: The Majority Leader and Minority Leader are elected by their respective party conferences to serve as the chief Senate spokesmen for their parties and to manage and schedule the legislative and executive business of the Senate. By custom, the Presiding Officer gives the floor leaders priority in obtaining recognition to speak on the floor of the Senate.
  • 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
  • Forest: means forest land and the timber thereon. See Idaho Code 63-1701
  • Forest land: means privately owned land being held and used primarily for the continuous purpose of growing and harvesting trees of a marketable species. See Idaho Code 63-1701
  • Forest landowner: means the legal entity which holds the property rights under law to the forest land surface. See Idaho Code 63-1701
  • Forest products: means any forest crop harvested from forest land. See Idaho Code 63-1701
  • Forest products yield tax: means a tax levied on the value of forest products harvested from a parcel as prescribed in sections 63-1703 and 63-1706, Idaho Code. See Idaho Code 63-1701
  • Forest value: means the market value for assessment purposes as determined only on the basis of its ability to produce timber, other forest products, and associated agricultural products through the timber productivity valuation process as prescribed by section 63-1705, Idaho Code. See Idaho Code 63-1701
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • gaseous special fuels: means a motor fuel that is a gas at standard pressure and temperature (i. See Idaho Code 63-2424
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gravely disabled: means a person who, as the result of mental illness, is:
  • Idaho Code 66-317
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • Holder: means a person, wherever organized or domiciled, who is:
  • Idaho Code 14-501
  • Honorable conditions: means an honorable discharge or a general discharge "under honorable conditions. See Idaho Code 65-502
  • Idaho income tax act: means chapter 30, title 63, Idaho Code. See Idaho Code 63-4402
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Information technology: means all present and future forms of computer hardware, computer software and services used or required for automated data processing, computer-related office automation or telecommunications. See Idaho Code 67-831
  • Initial appointment: means the first time a qualified veteran is hired by a county or a municipal government or the state, provided however, subsequent separation from the county, municipal government or the state shall not result in the award of new preference or preference points with that governmental entity. See Idaho Code 65-502
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Insurance company: means an association, corporation, fraternal or mutual benefit organization, whether or not for profit, which is engaged in providing insurance coverage, including accident, burial, casualty, credit life, contract performance, dental, fidelity, fire, health, hospitalization, illness, life, including endowments and annuities, malpractice, marine, mortgage, surety, and wage protection insurance. See Idaho Code 14-501
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Intangible property: includes :
  • Idaho Code 14-501
  • Intellectual disability: means significantly subaverage general intellectual functioning that is accompanied by significant limitations in adaptive functioning in at least two (2) of the following skill areas: communication, self-care, home living, social or interpersonal skills, use of community resources, self-direction, functional academic skills, work, leisure, health and safety. See Idaho Code 73-114
  • 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
  • Internal control: means a coordinated system of methods and measures designed to safeguard assets, check the accuracy and reliability of accounting data, promote operational efficiency, and encourage adherence to prescribed managerial policies. See Idaho Code 67-1001A
  • 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.
  • Investment in new plant: means investment in new plant and building facilities that are:
  • Idaho Code 63-4402
  • Involuntary patient: means an individual committed pursuant to section 18-212, 66-329 or 66-1201, Idaho Code, or committed pursuant to section 16-1619 or 20-520, Idaho Code, and admitted to a facility for the treatment of minors. See Idaho Code 66-317
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Joint session: When both chambers of a legislature adopt a concurrent resolution to meet together.
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • Juror: A person who is on the jury.
  • Key employee: means an individual specifically hired for an "at will" position that is not a civil service position and where:
  • Idaho Code 65-502
  • Lacks capacity to make informed decisions: means the inability, by reason of developmental disability, to achieve a rudimentary understanding of the purpose, nature, and possible risks and benefits of a decision, after conscientious efforts at explanation, but shall not be evidenced by improvident decisions within the discretion allowed nondevelopmentally disabled individuals. See Idaho Code 66-402
  • Lacks capacity to make informed decisions about treatment: means the inability, by reason of mental illness, to achieve a rudimentary understanding after conscientious efforts at explanation of the purpose, nature, and possible significant risks and benefits of treatment. See Idaho Code 66-317
  • Last known address: means a description of the location of the apparent owner sufficient for the purpose of the delivery of mail. See Idaho Code 14-501
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Legatee: A beneficiary of a decedent
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Licensed physician: means an individual licensed under the laws of this state to practice medicine or a medical officer of the government of the United States while in this state in the performance of his official duties. See Idaho Code 66-317
  • licensee: means a person licensed under this part and all persons required to be licensed under this part. See Idaho Code 28-46-401
  • Likely to injure himself or others: means either:
  • Idaho Code 66-317
  • Likely to injure himself or others: means :
  • Idaho Code 66-402
  • LIP: means :
  • Idaho Code 66-402
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Location information: means a taxpayer’s place of abode and his telephone number at such place, or his place of employment. See Idaho Code 63-4001
  • Manage financial resources: means the actions necessary to obtain, administer and dispose of real, personal, intangible or business property, benefits and/or income. See Idaho Code 66-402
  • Meet essential requirements for physical health or safety: means the actions necessary to provide health care, food, clothing, shelter, personal hygiene and/or other care without which serious physical injury or illness would occur. See Idaho Code 66-402
  • Mentally ill: means a person, who as a result of a substantial disorder of thought, mood, perception, orientation, or memory, which grossly impairs judgment, behavior, capacity to recognize and adapt to reality, requires care and treatment at a facility or through outpatient treatment. See Idaho Code 66-317
  • Minor: means an individual under age eighteen (18) years. See Idaho Code 66-402
  • Minority leader: See Floor Leaders
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • 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
  • New plant and building facilities: means facility or facilities, including related parking facilities, where employees are physically employed. See Idaho Code 63-4402
  • Offset: means to withhold payment, in full or part, from a recipient of state money whenever that recipient has an outstanding debt to the state. See Idaho Code 67-1001A
  • 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
  • Outpatient treatment: means mental health treatment, not involving the continuous supervision of a person in an inpatient setting, that is reasonably designed to alleviate or to reduce a person’s mental illness or to maintain or prevent deterioration of the person’s physical, mental or emotional functioning. See Idaho Code 66-317
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owner: means a depositor in the case of a deposit, a beneficiary in case of a trust other than a deposit in trust, a creditor, claimant, or payee in the case of other intangible property, or a person having a legal or equitable interest in property subject to this act or his legal representative. See Idaho Code 14-501
  • pass-through entity: as used in this chapter includes a partnership, as defined in section 63-3006B, Idaho Code, a limited liability company taxed as a partnership under section 63-3006A, Idaho Code, an S corporation required to file a return under section 63-3030(4), Idaho Code, or a trust or estate required to file a return under section 63-3030, Idaho Code. See Idaho Code 63-3006C
  • payday loan: means a transaction pursuant to a written agreement between a creditor and the maker of a check whereby the creditor:
  • Idaho Code 28-46-401
  • Person: means an individual subject to judicial proceedings authorized by the provisions of this chapter who is being considered for disposition or is admitted and dispositioned into the secure treatment facility. See Idaho Code 66-1403
  • Person: means an individual, business association, state or other government, governmental subdivision or agency, public corporation, public authority, estate, trust, two (2) or more persons having a joint or common interest, or any other legal or commercial entity. See Idaho Code 14-501
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Position: means a job held by a public employee but shall not include:
  • Idaho Code 65-502
  • possession: means , in addition to its ordinary meaning and tenses, to include hold, sell, manufacture, acquire, produce, purchase, ship, transport, transfer or import into Idaho. See Idaho Code 63-4202
  • Preference eligible: means an individual eligible for preference under section 65-503, Idaho Code. See Idaho Code 65-502
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • 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.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Project period: means the period of time beginning at a physical change to the project site or the first employment of new employees located in Idaho who are related to the activities at the project site, and ending when the facilities constituting the project are placed in service, but no later than December 31, 2030, and no longer than ten (10) years after the beginning. See Idaho Code 63-4402
  • Project site: means an area or areas at which new plant and building facilities are located and at which the tax incentive criteria have been or will be met and which are either:
  • Idaho Code 63-4402
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Protection and advocacy system: means the agency designated by the governor as the state protection and advocacy system pursuant to 42 U. See Idaho Code 66-317
  • Protection and advocacy system: means the agency designated by the governor of the state of Idaho to provide advocacy services for people with disabilities pursuant to 42 U. See Idaho Code 66-402
  • Public employee: means any person holding a position in public employment. See Idaho Code 65-502
  • Public employer: means any government, department or agency mentioned in subsection (13) of this section employing a public employee in a position. See Idaho Code 65-502
  • Public employment: means employment by the government of this state, or by any county, municipality or other political subdivision of the state, including any department or agency thereof. See Idaho Code 65-502
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Recapture period: means :
  • Idaho Code 63-4402
  • Register: means a list of names of persons who have been determined to be eligible for employment in a civil service position. See Idaho Code 65-502
  • Registered mail: includes certified mail. See Idaho Code 73-114
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Respondent: means the individual subject to judicial proceedings authorized by the provisions of this chapter. See Idaho Code 66-402
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retailer engaged in business in this state: as used in this chapter means any retailer who:
  • (1)  Engages in recurring solicitation of purchases from residents of this state or otherwise purposefully directs its business activities at residents of this state; and