Idaho Code
Idaho Code § 31-1509 (2026)
Accounting system.
✓ current as of May 2026
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Accounting system.
The system for accounting of receipts, expenditures, and reporting in each county shall meet the criteria of generally accepted accounting principles or the governmental accounting standards board and as the same may be hereafter amended and revised and, upon notification by the state controller, shall conform to the provisions of the uniform accounting manual for local governmental entities as authorized by section 67-1075, Idaho Code.
Notes of Decisions
Cited in 26
cases, 1950–2013 · leading case: Cooper v. Bd. of Cnty. Com'rs of Ada Cnty., 614 P.2d 947 (Idaho 1980).
Cooper v. Bd. of Cnty. Com'rs of Ada Cnty., 614 P.2d 947 (Idaho 1980). “At the time that the Board of County Commissioners of Ada County rendered its decision, the only apparent statutory authority for appeal from a decision of the Board of County Commissioners in zoning matters was contained in I.C. § 31-1509. See Application of Bennion, 97 Idaho…”
Bingham Cnty. Comm'n v. Interstate Elec. Co., 665 P.2d 1046 (Idaho 1983). “§ 31-1506; I.C. § 31-1509; I.C. § 31-1513. These statutes merely require a claim to be submitted to the commission before an aggrieved party can take further action.”
Floyd v. Bd. of Com'rs Bonneville Cnty., 52 P.3d 863 (Idaho 2002). “” I.C. § 31-1509. Clearly, the notice of appeal to the district court was not filed within twenty days of July 9, 1991, but only after the Board’s decision on the Landowners’ request for reconsideration.”
Fox v. Bd. of Cnty. Commissioners, 827 P.2d 699 (Idaho Ct. App. 1991). “The district court concluded that a petition under the Administrative Procedure Act was the wrong mechanism for challenging the County’s actions and treated the petition as an appeal from the Commissioners’ decision pursuant to I.”
Kolp v. Bd. of Trs. of Butte Cty. Jt., 629 P.2d 1153 (Idaho 1981). “, as in reviews brought under I.C. § 31-1509. See Cooper v. Board of County Commissioners, supra 101 Idaho at 414-415, 614 P.”
V-1 Oil Co. v. Cnty. of Bannock, 554 P.2d 1304 (Idaho 1976). “§ 31-1605, nevertheless, it is clear under I.C. § 31-1509 that appellant here did not timely take an appeal from the action of the County Commissioners and a collateral attack in the fashion sought here is impermissible.”
Clark v. Ada Cnty. Bd. of Commissioners, 572 P.2d 501 (Idaho 1977). “We do not know whether it was ever published or posted as an official "act, order, or proceeding of the Board" from which an appeal may be taken under I.C. § 31-1509. Nor do we know if any such appeal has ever been taken.”
E. Idaho Health Servs., Inc. v. Burtenshaw, 841 P.2d 434 (Idaho 1992). “The Hospital did not reference Idaho Code § 31-1509 in its notice of appeal; B.”
Coeur D'Alene Lakeshore Owners & Taxpayers, Inc. v. Kootenai Cnty., 661 P.2d 756 (Idaho 1983). “I.C. § 31-1509. We deem the strictures of I.”
Fox v. Boundary Cnty. Bd. of Com'rs, 763 P.2d 313 (Idaho Ct. App. 1988). “We must determine whether Fox had to file the action in district court within twenty days of the commissioners’ decision under I.C. § 31-1509, or within sixty days under I.”
Burt v. City of Idaho Falls, 665 P.2d 1075 (Idaho 1983). “When Cooper was decided, zoning decisions of local zoning authorities, which at that time were all characterized as legislative, were appealable to judicial tribunals, see I.C. § 31-1509 and Bennion v. Board of Comm'rs of Kootenai County, 97 Idaho 764 , 554 P.”
In re Boise Cnty., 465 B.R. 156 (Bankr. D. Idaho 2011). “See Idaho Code § 31-1509 (requiring counties to use a system for accounting of receipts, expenditures and reporting that meets the criteria of generally accepted accounting principles (“GAAP”) or the GASB).”
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