Idaho Code
Idaho Code § 31-1507 (2026)
Procedures for redeeming registered warrants.
✓ current as of May 2026
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Procedures for redeeming registered warrants.
If the board of county commissioners declares an emergency pursuant to section 31-1608, Idaho Code, the process of funding registered warrants shall conform with current banking and accounting requirements.
When necessary, the county treasurer shall identify ways of redeeming warrants, including short term borrowing from other county funds at market interest rates, until a warrant redemption levy is established as provided in section 63-806(1), Idaho Code. To this end, the county treasurer may contact local financial institutions about currently available interim financing options. After reviewing the alternatives provided by the county treasurer, the board of county commissioners shall, by resolution, select the method of financing and the interest rate to be paid and direct the county auditor to establish the warrant redemption fund. The county treasurer shall complete necessary arrangements to secure sufficient funds to redeem registered warrants.
Notes of Decisions
Cited in 1
case, 2011–2011 · leading case: In re Boise Cnty., 465 B.R. 156 (Bankr. D. Idaho 2011).
In re Boise Cnty., 465 B.R. 156 (Bankr. D. Idaho 2011). “Idaho Code § 31-1507 . The total amount of emergency warrants issued, registered and unpaid, during the current fiscal year are included in the annual budget submitted to the board of county commissioners by the county clerk, 21 and the board must include in their appropriations…”
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