Module 6: The Treasurer as Public Administrator

The Second Office and When It Calls

You were elected treasurer. You also hold a second office that never appeared on the ballot. Article XVIII, section 6 of the Idaho Constitution tells the Legislature to provide for the election of "a county treasurer, who is ex-officio public administrator."¹ The statutes repeat it. Idaho Code § 31-2001(5) calls the treasurer "ex officio public administrator and ex officio tax collector," and § 31-2102(2) states the duty: you "shall administer the estates of decedents who resided in the county at the time of death as prescribed in chapter 1, title 14."²

Chapter 1 of Title 14 runs from § 14-101 to § 14-120. It is short and old, and several sections trace to 1881. Where it says nothing, the Uniform Probate Code in Title 15 fills the gap, because § 14-116 says so.³ You work in two books at once, and the answer to most questions lives in the second.

Your deputies are appointed under article XVIII, section 6 with the commissioners' authorization. Attorney General Opinion No. 86-10 adds that commissioners "may not directly control the work activities of deputies and assistants of other officers."⁴ The board can ask who is working on an estate. It does not direct the work.

When you must act

Section 14-102 is the trigger. Every public administrator "must make an initial determination of the absence of an heir or will, and take charge of the estates of persons who, upon their death, reside within his county."⁵ That covers estates with no personal representative that are "being wasted, uncared for or lost," estates sent to you by § 15-3-203(a)(7), estates of decedents "who have no known heirs," estates the court orders into your hands and estates "to which the state of Idaho is an heir."

Others must tell you. Anyone who possesses the premises where a stranger or a person without known heirs dies intestate must notify you within 72 hours, and is liable for damage if he does not.⁶ Every public official, within 72 hours of knowledge of a death and after verifying that there is no legal next of kin or administrator, must inform you. The search is yours: you are "responsible for determining if any heirs or a will exists in all cases where there are no known personal representatives."⁷

Three clocks matter. Section 14-117 makes it your "mandatory duty" to cause probate to be started when a decedent dies intestate without heirs or known heirs and "no creditor's proceeding or other probate proceeding is instituted within three (3) months after such death."⁸ Under § 15-3-203(a) you come seventh: after sixty days with no consent to act from a proper person, "the public administrator shall act as personal representative unless and until a proper person consents to act."⁹ And where an heir or creditor competent to start probate exists, "the county treasurer shall not be required to act as public administrator unless an heir or creditor files a petition to appoint a public administrator within one (1) year of the decedent's death" (§ 14-120(1)).¹⁰

Securing Property Before You Have Letters

The Legislature gave you authority to move before the court does. In 1999, H.B. 126 added this to § 14-103:¹²

"prior to appointment he is authorized to act on behalf of the estate to identify, secure, protect and take charge of all tangible and intangible assets, including incurring reasonable expenses for those purposes, provided that no disbursement from or liquidation of such assets shall be made prior to issuance of letters of administration."

Idaho Code § 14-103

That sentence draws your line. Before letters you can find the assets, lock them, move them, insure them and spend reasonable money doing it. You cannot sell the truck, cash out the account or pay the funeral home from the decedent's funds. Section 14-103 tells you to procure letters "with all convenient dispatch," and "No notice of application for letters by a public administrator is necessary." Your official bond and oath stand in for an ordinary personal representative's.¹³ Once appointed, your earlier acts that benefited the estate have the same effect as later ones.¹⁴

With letters, the Probate Code makes you the manager. Section 15-3-709 requires you to take possession or control of the decedent's property, pay taxes on it and take "all steps reasonably necessary for the management, protection and preservation of, the estate in his possession."¹⁵ Under § 15-3-711 you have "the same power over the title to property of the estate that an absolute owner would have," without notice, hearing or court order, and § 15-3-715 lists the specific powers, including public or private sale and insurance.¹⁶ If real estate is ordered sold, § 14-103 lets the court require another bond.

Letters, Bond and the Life of an Estate

Oath, bond and the court

Section 14-101 requires each public administrator to "take and file his official oath and execute and file an official bond," with two good and sufficient sureties, "in a sum not less than $2,000." For reasonable cause the probate court may require a new or additional bond on ten days' written notice.¹⁸ Two thousand dollars is a floor.

The Surety Bond Act lets a county satisfy a bond requirement with bond coverage or "suitable crime insurance" for the office.¹⁹ Ask in writing whether your county's coverage names the public administrator role, and in what amount. Section 59-806 has the board review officers' bonds at least twice a year. Put the question on that agenda.

Magistrates hear probate; § 1-2208(2) lets the administrative judge assign probate and estate administration to them.²⁰ You do not walk in alone. Section 14-118 makes it "the mandatory duty of the prosecuting attorney of each county to represent the public administrator of such county without charge in all probate proceedings." Your prosecutor files the petition and appears. You are the client and you sign the verified documents.²¹

Your hold can end. If someone else is appointed, you must "under the order of the magistrate court, account for, pay, and deliver" everything to the new personal representative, and the county "shall be reimbursed immediately for costs, fees and expenses" you incurred.²² The Idaho Supreme Court said in 1941 that a public administrator's right is "contingent and subject to termination" when a person with a prior right applies.²³

The calendar after appointment

Once letters issue you are a fiduciary held to the standard of "a prudent man dealing with the property of another," and to a higher one if you hold special skills.²⁴ The dates come from several sections. Put them on a calendar the day you are appointed.

• Thirty days. Tell the heirs and devisees whose addresses are reasonably available, by ordinary mail, who you are, where to reach you, whether bond has been filed and which court holds the file. Missing it is a breach of duty but does not void your appointment (§ 15-3-705). If the decedent received Medicaid after age 55, give the director of the Department of Health and Welfare written notice within 30 days (§ 56-218(5); § 15-3-801(d)).²⁵
• Three months. Prepare an inventory listing the decedent's property "with reasonable detail," each item's fair market value at death, and any encumbrance (§ 15-3-706). Section 14-105(1) separately calls for a "net inventory," less debts and projected costs of administration, returned to the court. One document can carry both. Confirm the format with the clerk.²⁶
• Creditors. You "may" publish notice once a week for three successive weeks in a newspaper of general circulation in the county, giving creditors four months from first publication, and mail notice to known creditors. You are not liable for giving or failing to give notice (§ 15-3-801). Publish anyway. Without it, claims stay open until three years after death (§ 15-3-803(a)(1)).²⁷
• Order of payment. If the estate cannot pay everyone, administration costs come first and reasonable funeral expenses second, then debts and taxes with federal preference, last-illness medical expenses, debts and taxes with state preference and all other claims (§ 15-3-805). The Medicaid claim ranks as a debt with state preference.²⁸
• Small estates. When the inventory shows an estate under $5,000, "no notice to creditors or other formal proceedings by the public administrator are required." You pay funeral expenses, last-sickness expenses and administration costs, and the court orders any residue to creditors or heirs, or "into the state treasury with the report of abandoned property" (§ 14-105(2)).²⁹
• Every six months. Make a sworn return to the judge of all estates in your hands: their value, the money received from each, what you did with it, "the amount of his fees and expenses incurred," and the balance (§ 14-112).³⁰
• Closing. A sworn closing statement may be filed no earlier than six months after the original appointment, with a copy to distributees and known creditors (§ 15-3-1003). A formal petition for complete settlement under § 15-3-1001 is the other route. Because § 14-105(2) has the court order the residue, ask the clerk which route your bench expects.³¹

Who Pays: Burial, Fees and County Costs

Burial and the coroner

Burial is where your office and the coroner's meet, and where the county pays if the estate cannot. If nobody takes charge of a body within fourteen days of death, the coroner "shall cause the body to be decently interred or cremated," and if the estate lacks sufficient property for "the necessary expenses of the burial or cremation," the cost is "a legal charge against the county" (§ 31-2802).³² The coroner's module covers that side in detail.

The estate pays first, and you know what it holds. Tell the coroner and funeral home early, in writing, whether the estate has cash. Before letters you cannot pay funeral costs from the decedent's funds. Title 54 decides who controls the remains, and the list ends with "the person appointed by a court of competent jurisdiction as the personal representative or administrator."³³ You are not on it until the court appoints you, so on my reading you do not sign a cremation authorization on day three. If the coroner and board are acting under §§ 31-2802 and 31-3412, let them.

Fees: you cannot keep one

Say it to every new deputy. Section 14-117 states it for no-heir estates: "No fee shall be allowed to the public administrator or his attorney personally for any service performed in administration of such estates." The Idaho Supreme Court reached the same result in 1906. In In re Appeal of Rice it held that fees collected for these duties "are necessarily received in his official capacity and chargeable to him in the same capacity," and that the public administrator "must account to his county for any and all fees which he has collected as such officer."³⁴ The Court rested on article XVIII, section 7, which requires "all fees which may come into his hands from whatever source, over and above his actual and necessary expenses" to go into the county treasury each quarter. Section 9 makes failing to account and pay within ten days after the quarterly settlement a felony.³⁵

Rice left one question open: whether a public administrator may charge fees at all, because the officer there admitted taking them. Section 15-3-719 gives a personal representative "reasonable compensation," and § 15-3-721 lets the court order refunds. For you, that compensation belongs to the county. Consider filing a written renunciation of personal compensation at appointment, which § 15-3-719 allows.³⁶

What the county recovers

Section 14-120 is the cost-recovery section. When a decedent dies intestate "with heirs or creditors competent to institute probate proceedings who refuse to administer the estate," you may charge "all reasonable fees, costs and other expenses of administration" against the estate, including "the costs of the public administrator and staff and fees of the prosecuting attorney, subject to approval by the court." County time is reimbursed "at the actual rate of pay, including benefits, of the individual performing the work."³⁷

Two gaps remain. Section 14-118 has the prosecutor represent you "without charge," while § 14-120(3) lets the court approve prosecutor fees in a refused-administration estate. I read the first as the default and the second as the exception, but nothing I found settles it. And in a no-heir estate, § 14-117 bars a personal fee yet says nothing about repaying the county for staff time. Section 15-3-805 ranks administration costs first, so a documented request is defensible. Ask the court. Do not take it on your own.³⁸

Money, Accounting and Escheat

Estate money passes through your hands and does not belong to the county. Section 57-105 counts all money "coming into the hands of" a county's public administrator as public moneys under the Public Depository Law, and § 57-132 requires you to deposit it in a depository the supervising board designates, in a separate account named "Public Administrator's Account," apart from the "Tax Collector's Account."³⁹

The Supreme Court drew that line in Kiernan v. Cleland (1929). A Kootenai County treasurer, serving as public administrator, held an estate's funds from 1921 to 1928 in a bank that paid interest of $1,367.24. The county claimed the interest and the estate's sole heir claimed it. The Court affirmed judgment for the heir.⁴⁰

Keep each estate on its own ledger even if the bank holds one account, reconcile to the bank statement monthly, and prepare the six-month return from the ledger. Never pay an estate expense with county money or the reverse. County money leaves your hands only on an auditor's warrant (§ 31-2101(6)); estate money leaves on your signature as fiduciary.⁴¹

When no one inherits

When the estate closes with no heirs or claimants, the residue leaves the county. Section 14-113 tells you to "submit a report of abandoned property and proceed to dispose of the property in a manner set forth in the revised unclaimed property act in chapter 5, title 14," identifying the property as abandoned. The State Treasurer then distributes the money "to the public school permanent endowment fund." That follows the Constitution, which lists "all estates or distributive shares of estates that may escheat to the state" among the sources of the fund (art. IX, § 4).⁴² Section 15-3-914 sends the share of a missing heir, devisee or claimant the same way when no trustee has been appointed.

The State Treasurer's office is the unclaimed property "administrator" under § 14-5-102(1). An owner can redeem money designated for the endowment fund by claim "within a period of ten (10) years" after the state takes custody (§ 14-5-801(2)(a)). Chapter 5 was rewritten in 2024 (H.B. 471, effective July 1, 2024), and the holder report carries a November 1 annual date (§ 14-5-403). I found nothing saying whether a closing report from a public administrator follows that cycle, so call the State Treasurer's unclaimed property staff before you file your first one. If an heir turns up after the money reaches the State Treasurer, the claim runs through the unclaimed property process (§ 14-5-903), not back to you.⁴³ Searching the decedent's name at yourmoney.idaho.gov is a cheap way to look for forgotten money at the front end.⁴⁴

Conflicts, When to Decline, and Your Liability

Section 14-114 is short and strict. You "must not be interested in the expenditures of any kind, made on account of any estate he administers, nor must he be associated, in business or otherwise, with anyone who is so interested." That reaches the cleaning crew, the auctioneer, the realtor and the storage lot. Section 15-3-713 covers the buying side: a sale to the personal representative, spouse, agent or attorney, or any transaction "affected by a substantial conflict of interest," is voidable unless the court approves it after notice.⁴⁶ Treat your deputies as your agents. Nobody in your office, or in their households, bids on estate property without a court order.

Liability follows the fiduciary role. Section 15-3-712 makes an improper exercise of power a breach of fiduciary duty, with liability to interested persons "to the same extent as a trustee of an express trust." Section 15-3-808 protects you from personal liability on a contract signed in your fiduciary capacity if you reveal that capacity and identify the estate, so sign every estate contract as "Public Administrator of [County], for the Estate of [Name]." The court can remove you for cause (§ 15-3-611) and order refunds of excessive compensation (§ 15-3-721). If money stays in your hands after final settlement and the judge orders it paid over, you have ten days. After that the prosecutor "must immediately institute" proceedings against you and the sureties on your bond (§ 14-115).⁴⁷

When can you decline? Less often than you might like. Section 14-120(1) lets you wait when a competent heir or creditor exists and nobody petitions within a year. Priority is the second exit: if a person ahead of you in § 15-3-203 consents to act, your authority ends. The third is conflict. If you or a close relative has a claim against the estate or an interest in a sale, tell the prosecutor and ask the court to appoint someone else; § 15-3-614(b) permits a special administrator where a general personal representative "cannot or should not act."⁴⁸ Declining is not an exit when property is being lost and no one else is acting. Section 14-102(1)(a) still says you take charge.

What Idaho Courts and the Attorney General Have Said

The reported cases are few and old, and most were decided under statutes replaced when the Uniform Probate Code took effect July 1, 1972.⁴⁹ Under the old priority list the public administrator ranked ninth, ahead of creditors. Today you rank seventh. Use these cases for principles, not procedure.

• In re Appeal of Rice, 12 Idaho 305, 85 P. 1109 (1906). Fees a county treasurer collects as public administrator belong to the county and must be accounted for. Meaning for you: no personal fee, and the constitutional salary provisions back it.
• Kiernan v. Cleland, 47 Idaho 200, 273 P. 938 (1929). Interest earned on estate funds held by the public administrator belongs to the estate, not the county. Meaning for you: ledger by estate, and no sweeping interest into county funds.
• Denzo v. Murray, 58 Idaho 60, 70 P.2d 380 (1937). A stranger who was neither relative nor creditor could not take an estate ahead of the public administrator, because the Legislature intended that the state receive as much as possible from escheating estates at minimal expense. Meaning for you: the office exists to protect the residue.
• Vaught v. Struble, 63 Idaho 352, 120 P.2d 259 (1941). The public administrator's right is contingent and ends if a person with a prior right applies. Meaning for you: be ready to hand the estate over.
• Johnson v. Brown, 65 Idaho 359, 144 P.2d 198 (1943). A county's public administrator, suing to set aside a decedent's deed, lost on appeal when the Court found the grantor had irrevocably intended the transfer. The estate had no assets and creditor claims of $5,966.29.⁵⁰ Meaning for you: a § 14-108 suit can lose, so have the prosecutor weigh the evidence first.

Attorney General Opinion No. 86-10 (Aug. 21, 1986) is the only official opinion I found that touches your office. It does not discuss estates. It says county offices "should be viewed as being independent of one another."⁵¹

I searched the full text of Idaho Reports volumes 1 through 162, which run through December 2017, for "public administrator." After 1943 the term appears only in passing. I also searched the Attorney General's annual reports from 1955 through 2024. None addresses the office's duties. I did not search later opinions, unpublished orders or trial-court rulings, so a recent decision may exist. Ask your prosecutor to check.⁵²

Related Organizations and Where to Get Help

• Your county prosecuting attorney. Statutory counsel for the public administrator in probate proceedings, without charge (§ 14-118). See the civil advisor module.
• Idaho Association of Counties (IAC). Statewide association of county government. idcounties.org.
• Idaho Association of County Treasurers. The treasurers' affiliate within IAC. IAC treasurers page. Ask peers how they handle auctions, accounts and returns.
• Idaho State Treasurer, Unclaimed Property. Receives the residue of estates with no heirs. yourmoney.idaho.gov and sto.idaho.gov.
• Idaho Department of Health and Welfare. Its director receives the 30-day notice when the decedent received Medicaid after age 55 (§ 56-218(5)). healthandwelfare.idaho.gov.
• Idaho Counties Risk Management Program (ICRMP). The county risk pool. Ask it, in writing, whether your coverage names the public administrator role. icrmp.org.
• Idaho Attorney General. Formal opinions, requested through your prosecutor. ag.idaho.gov.
• Your county coroner. Partner on every unclaimed body. See the coroner module.

Each link returned a working page when I checked it on October 13, 2026.⁵³

Practice Points for the Officeholder

Estate intake checklist

• First call. Log who called, when, and the decedent's name, address and county of residence (§§ 14-102, 31-2102(2)).
• Determine. Confirm there is no personal representative, will or known next of kin. The search is yours under § 14-107.
• Secure. Two staff, photographs, a written list, a lock change, receipts. No sale, cash-out or payment from decedent funds before letters (§ 14-103).
• Body property. Note anything found on the body and where it is. Decide with the prosecutor which of §§ 31-2117 and 14-103 governs.
• Burial. Tell the coroner and funeral home what the estate holds, in writing (§§ 31-2802, 31-3412).
• Call the prosecutor. Request the petition for letters (§ 14-118). Confirm your oath and bond are on file and the bond covers the role (§§ 14-101, 59-805).
• Open the books. Public Administrator's Account and a ledger for the estate (§ 57-132).
• Calendar. 30 days (§§ 15-3-705, 56-218(5)), three months (§§ 14-117, 15-3-706), six months (§§ 14-112, 15-3-1003).
• Search. Look for a will and heirs, check the unclaimed property site, insure vacant property (§ 15-3-715(15)) and pay property taxes (§ 15-3-709).
• Creditors. Publish and mail notice. Pay in statutory order (§§ 15-3-801, 15-3-805).
• Close. Account, then pay heirs or file the abandoned property report (§ 14-113), or hand the estate to a later personal representative (§ 14-106).

What auditors and the board will ask

• Is estate money in a separate Public Administrator's Account (§ 57-132), reconciled monthly?
• Are sworn six-month returns on file for every open estate (§ 14-112)?
• Did the board review your bond within the last six months (§ 59-806), and does it cover this role?
• Where is the staff time log, and what was reimbursed to the county (§ 14-120(4))?
• Who was paid from each estate, and did anyone connected to your office benefit (§§ 14-114, 15-3-713)?

Where officeholders get into trouble

• Keeping a fee or letting the office budget collect one without a court order (§ 14-117; art. XVIII, §§ 7 and 9).
• Selling or paying before letters (§ 14-103), or auctioning body property on day 30 without checking § 31-2117.
• Mixing estate and county money, or sweeping estate interest into county funds (Kiernan).
• Missing a six-month return (§ 14-112).
• Letting a vendor, bidder or friend connected to the office near an estate (§§ 14-114, 15-3-713).
• Releasing estate files without asking the prosecutor. Idaho Code § 74-102(1) presumes public records are open unless a statute says otherwise, and I found no provision aimed at these files or any retention period, so ask your records custodian.⁵⁴

Sources & Further Reading

Primary Sources

• Idaho Const. art. XVIII, §§ 6, 7 and 9; art. IX, § 4
• Idaho Code Title 14, chapter 1 (§§ 14-101 to 14-120), Public Administrators
• Idaho Code Title 14, chapter 5, Revised Unclaimed Property Act
• Idaho Code Title 15, chapter 3 (§§ 15-3-203, 15-3-6xx to 15-3-10xx), Probate of Wills and Administration; §§ 15-1-201, 15-1-307, 15-7-302
• Idaho Code Title 31, chapter 21 (§§ 31-2101 to 31-2118); §§ 31-2001, 31-2802 to 31-2804, 31-3412, 31-5405, 31-5507, 31-5607
• Idaho Code §§ 1-2208, 34-620, 54-1142, 56-218, 57-105, 57-132, 59-802 to 59-806, 74-102
• In re Appeal of Rice, 12 Idaho 305, 85 P. 1109 (1906); Kiernan v. Cleland, 47 Idaho 200, 273 P. 938 (1929); Denzo v. Murray, 58 Idaho 60, 70 P.2d 380 (1937); Vaught v. Struble, 63 Idaho 352, 120 P.2d 259 (1941); Johnson v. Brown, 65 Idaho 359, 144 P.2d 198 (1943), read at static.case.law (Harvard Caselaw Access Project)

Agency Guidance

• Idaho Attorney General Opinion No. 86-10 (1986)
• Bonner County Treasurer, Public Administration FAQ (one county's published practice)
• Idaho State Treasurer, Unclaimed Property
• Idaho Association of County Treasurers (IAC)

Related Training Modules

• Treasurers, Module 1: The Office of County Treasurer and Taking It On
• Treasurers, Module 4: Custody and Investments
• Treasurers, Module 8: Case Law
• Treasurers, Module 9: Liability, Ethics and Records
• Treasurers, Module 10: Resources
• Coroners, Module 1: The Role of the County Coroner
• Prosecutors: The Civil Advisor
• Issues course: Local Government

Footnotes

1. Idaho Const. art. XVIII, § 6 reads in part: "The legislature by general and uniform laws shall, commencing with the general election in 1986, provide for the election biennially, in each of the several counties of the state, of county commissioners and for the election of a sheriff, a county assessor, a county coroner and a county treasurer, who is ex-officio public administrator, every four years." Section 6 also lets the sheriff, assessor, treasurer, tax collector, auditor and recorder, and clerk appoint deputies and clerical assistants when empowered by the county commissioners, with pay fixed by the commissioners. The Constitution is updated on the legislature's site each July 1 after the session.
2. Idaho Code § 31-2001(5) ("A county treasurer, who shall be ex officio public administrator and ex officio tax collector"); § 34-620(1) (election every four years; "The county treasurer shall be the ex officio public administrator and ex officio tax collector"); § 31-2102(2). Section 31-2102 was last amended in 1996 (ch. 69, sec. 8).
3. Idaho Code § 14-116 ("When no direction is given in this chapter for the government or guidance of a public administrator ... the provisions of the Uniform Probate Code must govern"). The history lines of §§ 14-101, 14-108 and 14-114 cite 1881 session law pages. Chapter 1 of Title 14 contains §§ 14-101 through 14-120. Chapter 2 of Title 14, "Escheats," is repealed.
4. Idaho Att'y Gen. Op. No. 86-10 (Aug. 21, 1986), issued on the request of the Ada County Assessor. Conclusion (1): "County commissioners may not directly control the work activities of deputies and assistants of other officers, nor may they establish mandatory grievance or termination procedures for other offices. County commissioners set the salaries of other officers and their deputies and assistants." The opinion adopts a December 12, 1979 guideline. Text: https://ag.idaho.gov/content/uploads/2018/04/OP86-10.pdf; the date appears in the Attorney General's 1986 annual report at https://ag.idaho.gov/content/uploads/2017/12/1986.pdf.
5. Idaho Code § 14-102(1)(a) through (c) and (2). The section was amended in 1996 (ch. 69, sec. 1). Subsection (1)(a) refers to § 15-3-203(a)(7), discussed below.
6. Idaho Code § 14-104 (notice within 72 hours of knowledge of a death; liability "for any damage that may be sustained thereby, to be recovered by the public administrator, or any party interested"). Amended in 2022 (ch. 62, sec. 1). The statute history cites the session law chapter; I did not locate the bill number.
7. Idaho Code § 14-107, amended in 2012 (ch. 208, sec. 4) and 2022 (ch. 62, sec. 2). The 72-hour language for "all public officials" and the verification of "no legal next of kin or administrator" appear in the current text.
8. Idaho Code § 14-117, added 1945 (ch. 113) and amended in 1971 and 1996 (ch. 69, sec. 6). The section also says: "No fee shall be allowed to the public administrator or his attorney personally for any service performed in administration of such estates." See the fees discussion below.
9. Idaho Code § 15-3-203(a)(1) through (7). The seven ranks are: the person with priority under a probated will; the surviving spouse who is a devisee; other devisees; the surviving spouse; other heirs; any creditor, "forty-five (45) days after the death of the decedent"; and the public administrator under (a)(7). Subsection (b) addresses objections, which may be raised only in formal proceedings.
10. Idaho Code § 14-120(1), added by H.B. 126 (1999), session law ch. 104, effective July 1, 1999. H.B. 126 passed the House 67-0-3 and the Senate 31-0-4 and was signed March 18, 1999. Source: https://legislature.idaho.gov/sessioninfo/1999/legislation/H0126.
11. Bonner County Treasurer, "Public Administration" (https://www.bonnercountyid.gov/PublicAdministration) and "Public Administration FAQ" (https://www.bonnercountyid.gov/departments/Treasurer/PublicAdministrationFAQ), viewed October 13, 2026. The first page says the county "on average, handles between 7 to 10 public administration cases per year." The FAQ describes private sale by a realtor or auction of real property, sale "as is, where is," and an auction contractor for personal property. Ada County Treasurer, https://adacounty.id.gov/treasurer/, viewed the same day. These are one county's own descriptions, not a statewide survey.
12. Idaho Code § 14-103, as amended by H.B. 126 (1999), ch. 104, sec. 1. The 1999 act also amended §§ 14-105 and 14-106 and added § 14-120 (ch. 104, secs. 2 through 4). Its title in the legislative record: "revise the procedures of the public administrator law to allow the county treasurer to undertake certain tasks prior to formal appointment as the public administrator."
13. Idaho Code § 14-103: "No notice of application for letters by a public administrator is necessary, and his official bond and oath are in lieu of the personal representative's bond and oath, but when real estate is ordered to be sold, another bond may be required by the court." Compare § 15-3-603 (bond not required of a personal representative appointed informally without court order, except in listed cases).
14. Idaho Code § 15-3-701: "The powers of a personal representative relate back in time to give acts by the person appointed which are beneficial to the estate occurring prior to appointment the same effect as those occurring thereafter."
15. Idaho Code § 15-3-709. A personal representative "shall take possession or control of the decedent's property," except that real property or tangible personal property "may be left with or surrendered to the person presumptively entitled thereto" until possession is necessary for administration.
16. Idaho Code §§ 15-3-711 and 15-3-715, in particular subsections (5) (deposits and investments), (6) and (23) (acquire, dispose of, sell, mortgage or lease land or personal property), (15) (insurance) and (21) (employing agents and attorneys). Section 15-3-715 was last amended in 2011 (ch. 69).
17. Idaho Code § 31-2117 (history: am. 1996, ch. 69, sec. 9; am. 2022, ch. 62, sec. 3) and § 31-2118 (six years); § 31-2803 separately requires the coroner to deliver money or property found on a body to the county treasurer or the deceased's legal representatives within 30 days after an inquest. The two statutes overlap with § 14-103 and the Code does not say which controls.
18. Idaho Code § 14-101. The same section lets the probate court require a new or additional bond "upon ten (10) days' notice in writing." It was last amended in 1971 (ch. 111, sec. 6).
19. Idaho Code § 59-805 ("the requirement is met when bond coverage or suitable crime insurance coverage is provided for the office or position under provisions of the Surety Bond Act"); § 59-802(4) (crime insurance counts only if the insurer stipulates that it covers the terms and responsibilities in chapter 8, title 59); § 59-804(4) (governing body approves; filed with the clerk); § 59-806 (board reviews county officers' official bonds "not less than twice yearly").
20. Idaho Code § 15-1-201(8) ("Court" means the district court), § 15-1-201(42) and § 15-1-307 (registrar duties performed by a magistrate or district judge); § 1-2208(2) (assignment to magistrates of "Proceedings in the probate of wills and administration of estates of decedents, minors and incompetents").
21. Idaho Code § 14-118 (added 1945). Its reference to "chapter 2 of title 14" points to a chapter that is now repealed.
22. Idaho Code § 14-106 (amended 1999, ch. 104, sec. 3); § 14-111 (the court may at any time order the public administrator to account for and deliver an estate to heirs or to executors or administrators regularly appointed).
23. Vaught v. Struble, 63 Idaho 352, 120 P.2d 259 (1941): "His right as public administrator is contingent and subject to termination should application for appointment be made by some other person having a prior right and otherwise qualified." Text read at https://static.case.law/idaho/63/cases/0352-01.json. The Court decided the case under former I.C.A. §§ 15-312 and 15-1602. A second appeal followed, 65 Idaho 26, 139 P.2d 456 (1943); I did not rely on it.
24. Idaho Code § 15-3-703(a) (personal representative "is a fiduciary who shall observe the standards of care applicable to trustees as described by section 15-7-302") and § 15-7-302 (a trustee observes "the standards in dealing with the trust assets that would be observed by a prudent man dealing with the property of another," and uses special skills if he has them).
25. Idaho Code § 15-3-705; § 56-218(5) (the personal representative of "every estate subject to a claim under this section must, within thirty (30) days of the appointment, give notice in writing to the director"); § 15-3-801(d). Section 56-218 allows recovery of medical assistance paid for an individual 55 or older, subject to exceptions for a surviving spouse and certain children.
26. Idaho Code § 15-3-706 (inventory "within three (3) months after his appointment"; copy to interested persons on request; original may be filed with the court) and § 14-105(1) ("net inventory"). Whether one document satisfies both is my reading; chapter 1 and the Probate Code do not say.
27. Idaho Code § 15-3-801(a) through (c) (publication once a week for three successive weeks; four months from first publication; written notice to known creditors) and § 15-3-803(a) (claims barred by the earlier of three years after death or the notice periods). Section 15-3-801 was last amended in 1998 (ch. 9).
28. Idaho Code § 15-3-805(a)(1) through (6) and § 56-218(5) (Medicaid claims "classified and paid as a debt with preference as defined in section 15-3-805 (5)").
29. Idaho Code § 14-105(2). Section 14-105 was amended in 1999, 2014 (ch. 88) and 2024 (ch. 27, sec. 3). The $5,000 figure is the one in the current text.
30. Idaho Code § 14-112 ("once in every six (6) months, make to the judge, under oath, a return of all estates of decedents which have come into his hands").
31. Idaho Code § 15-3-1003(a) and (b) (closing statement "no earlier than six (6) months after the date of original appointment"; appointment terminates if no proceedings are pending "one (1) year after the closing statement is filed") and § 15-3-1001 (formal petition for order of complete settlement).
32. Idaho Code § 31-2802 (amended 2002 and 2012, ch. 208, sec. 1) and § 31-3412 (added 1992, amended 2012 and 2022, ch. 62, sec. 4). Chapter 34 of Title 31 is titled "Nonmedical Indigent Assistance." See also the coroner module, county-coroner-role.html.
33. Idaho Code § 54-1142(1)(a) through (j). The authority list begins with a person designated in a prearranged funeral plan under § 54-1139 and runs down to heirs under the intestacy laws. The statute does not mention a public administrator before appointment. My reading that you are not on the list until appointed is not tested by any case I found.
34. In re Appeal of Rice, 12 Idaho 305, 85 P. 1109 (Idaho 1906). The case concerned Hans J. Rice. The opinion reads: "We do hold, however, that he must account to his county for any and all fees which he has collected as such officer." Text read at https://static.case.law/idaho/12/cases/0305-01.json.
35. Idaho Const. art. XVIII, § 7 (county officers "shall receive, as full compensation for their services, fixed annual salaries"; fees over expenses "shall be turned into the county treasury at the end of each quarter," with a sworn statement and vouchers) and § 9 (neglect or refusal to pay in "within ten days after his quarterly settlement with the county shall be a felony, and the grade of the crime shall be embezzlement of public funds"). The 1906 opinion quotes an earlier version of § 7 that set quarterly payment of salaries; the current text says monthly.
36. Idaho Code § 15-3-719 ("A personal representative is entitled to reasonable compensation for his services ... A personal representative may also renounce his right to all or any part of the compensation. A written renunciation of fee may be filed with the court") and § 15-3-721 (court review of compensation; refunds). Whether to file a renunciation is a question for your prosecutor, not a statutory requirement.
37. Idaho Code § 14-120(2) through (4), with payment "pursuant to the provisions of section 15-3-805." Section 14-106 provides reimbursement "immediately" on transfer "upon funds becoming available to the estate."
38. Denzo v. Murray, 58 Idaho 60, 70 P.2d 380 (1937). The Court wrote that the public administrator "should be appointed where there are no known heirs, creditors, or claimants because the Legislature evidently and with propriety intended that the state should receive as large an amount as possible from such escheating estates and a minimum of or no expense would be connected with administration by the public administrator." The 1941 opinion in Vaught cites this case as Estate of DeNuncio with a different P.2d page (370); the Harvard Caselaw Access Project lists 380.
39. Idaho Code § 57-105 ("all moneys coming into the hands of its tax collector or public administrator") and § 57-132 (deposit "in a depository designated by the supervising board"; separate accounts "Tax Collector's Account" and "Public Administrator's Account"). Sibling module county-treasurer-role.html covers the Public Depository Law generally.
40. Kiernan v. Cleland, 47 Idaho 200, 273 P. 938 (Idaho 1929). Facts: H. F. Cleland, Kootenai County treasurer and ex officio public administrator, took possession of the estate of John J. O'Brien on July 26, 1921 and held it until February 1, 1928; the bank paid interest aggregating $1,367.24. Respondent was the sole heir. The Court affirmed, reasoning from the 1925 depository amendments that estate funds were to be held distinct from county funds. Text read at https://static.case.law/idaho/47/cases/0200-01.json.
41. Idaho Code § 31-2101(6) ("Disburse the county moneys only on county warrants issued by the county auditor, based on orders of the board of commissioners or as otherwise provided by law") and § 31-2103 (no money enters the treasury without the auditor's certificate). Whether you may advance county funds to an estate before reimbursement is a question for the board and the prosecutor; chapter 1 authorizes "reasonable expenses" before letters (§ 14-103) but does not say whose money pays them.
42. Idaho Code § 14-113 (amended 2007, 2010, 2012 and 2024, ch. 27, sec. 4); Idaho Const. art. IX, § 4; § 15-3-914 (amended 2024, ch. 27, sec. 5). The 2024 act is H.B. 471, which repealed and replaced chapter 5 of Title 14 as the Revised Unclaimed Property Act (session law ch. 27, signed March 11, 2024, effective July 1, 2024). Its statement of purpose said chapter 5 "has not undergone a complete update since 1983."
43. Idaho Code § 14-119; § 14-5-801(2)(a) (ten-year redemption); § 14-5-803 (administrator holds property "as custodian for owner"); § 14-5-903 (claim by person claiming to be owner); § 14-5-403(1) (holder report "must be filed before November 1 of each year and cover the twelve (12) months preceding July 1 of that year").
44. Idaho Code § 14-5-102(1) and (21). The site https://yourmoney.idaho.gov/ identifies itself as "Idaho Unclaimed Property, Official State Site." Section 14-5-406 lets Idaho counties obtain a certificate of exemption from chapter 5 for their own unclaimed property; that exemption concerns what a county holds as an ordinary holder and is outside this module.
45. Idaho Code § 14-115 ("state tax commission"), § 14-118 ("chapter 2 of title 14"), § 15-2-104 (cross-reference to "section 15-2-105"). The chapter 2 PDF of Title 15 on the legislature's site lists 15-2-104 followed by 15-2-106, and a site search for "15-2-105" returns only § 15-2-104. Title 14, chapter 2 ("Escheats -- Escheat Suspense Fund") is shown as repealed. Section 14-102(1)(c) still refers to estates "to which the state of Idaho is an heir."
46. Idaho Code § 14-114 (1881 origin) and § 15-3-713 (sale or encumbrance to the personal representative "his spouse, agent or attorney, or any corporation or trust in which he has a substantial beneficial interest" is voidable unless authorized by will or contract or "approved by the court after notice to interested persons"). The Ethics in Government Act (Idaho Code Title 74, chapter 4) may also apply to your office; see the liability, ethics and records module.
47. Idaho Code §§ 15-3-712, 15-3-808(a) and (b), 15-3-611(b), 15-3-721 and 14-115. Section 14-115 gives ten days after the order and directs the prosecutor to seek judgment against the public administrator "and the sureties on his official bond."
48. Idaho Code § 15-3-614(b) (special administrator may be appointed in a formal proceeding on finding that appointment "is necessary to preserve the estate or to secure its proper administration including its administration in circumstances where a general personal representative cannot or should not act") and § 15-3-615(b) ("any proper person" may be appointed).
49. Eschweiler v. Downey, 97 Idaho 299, 543 P.2d 852 (1975), states that the Uniform Probate Code "came into effect on July 1, 1972" in Idaho. In Vaught, the Court quotes former I.C.A. § 15-312 listing "9. The public administrator. 10. The creditors." Current § 15-3-203(a)(6) and (7) reverse that order, with creditors ahead of the public administrator.
50. Johnson v. Brown, 65 Idaho 359, 144 P.2d 198 (Idaho 1943). Myron D. Johnson, public administrator of Lincoln County, sued under former I.C.A. § 15-810. A jury found no intent to defraud and no lack of consideration, and the trial court voided the deed for lack of delivery. The Supreme Court reversed, holding that the grantor's irrevocable intent to transfer made delivery effective though she kept the paper. Section 14-108 is the present counterpart: "The public administrator must institute all suits and prosecutions necessary to recover the property, debts, papers or other estate of the decedent." See also § 15-3-720 (good-faith litigation expenses recoverable from the estate).
51. Idaho Att'y Gen. Op. No. 86-10 (1986), analysis: "As a general principle, the various county offices should be viewed as being independent of one another." The opinion does not mention the public administrator beyond quoting art. XVIII, § 6.
52. Method: I downloaded the Harvard Caselaw Access Project's Idaho Reports volumes 1 through 162 from static.case.law (volume 162 ends December 6, 2017) and searched the text for "public administrator." Hits after 1943 were Haile v. Foote, 90 Idaho 261 (1965), Eschweiler v. Downey, 97 Idaho 299 (1975), Gibbs v. Shaud, 98 Idaho 37 (1976), Mack v. Calhoun, 99 Idaho 24 (1978), State v. Bennion, 112 Idaho 32 (1986), Hansen v. White, 114 Idaho 907 (1988) and City of Rexburg v. Madison County, 115 Idaho 88 (1988). Each quotes the constitution or a statute, mentions a public administrator appointment in passing, or lists a penal statute; none decides a public administrator duty. I also searched the Attorney General's annual-report PDFs for 1955 through 2024 (text layer); the hits were Op. 86-10 and the 1975, 1997 and 2010 reports quoting art. XVIII, § 6 or § 57-105. Reports before 1955 were not searched.
53. Links checked with an HTTP request on October 13, 2026: idcounties.org, the IAC treasurers and prosecutors pages, yourmoney.idaho.gov, sto.idaho.gov, healthandwelfare.idaho.gov, icrmp.org (Idaho Counties Risk Management Program), ag.idaho.gov and the Idaho State Bar practice sections page. I confirmed that each page loads and, where noted, its title or mission text. I did not review each site's programs, and I have not stated any program, fee, certification or deadline beyond what is quoted from statute.
54. Idaho Code § 74-102(1) ("Every person has a right to examine and take a copy of any public record of this state and there is a presumption that all public records in Idaho are open at all reasonable times for inspection except as otherwise expressly provided by statute"). Section 74-106(33) exempts personal information maintained by the State Treasurer as unclaimed property administrator; that exemption does not by its terms cover your files.