Idaho Code
Idaho Code

Idaho Code § 72-1403 (2026)

Definitions. 

✓ current as of May 2026
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Definitions. 

The following are definitions of terms used in this chapter:

(A)  The words "paid fireman" are synonymous with "paid firefighter," and mean any individual, male or female, excluding office secretaries employed after July 1, 1967, who is on the payroll of any city or fire district in the state of Idaho prior to October 1, 1980, and who devotes his or her principal time of employment to the care, operation, maintenance or the requirements of a regularly constituted fire department of such city or fire district in the state of Idaho.
(B)  "Industrial commission" means the commission as authorized and created under the provisions of chapter 5, title 72, Idaho Code.
(C)  "Workers’ compensation law" means the workers’ compensation law as authorized and created under title 72, Idaho Code.
(D)  "Twenty-five (25) years active service": an individual whose principal means of livelihood for the period of twenty-five (25) years has been through employment by a city or fire district in the state of Idaho in a regularly constituted fire department of a city or fire district, and has actually been carried on the payroll of an Idaho fire department for twenty-five (25) years or more.
(E)  "Five (5) years continuous service": an individual who has been employed by a regularly constituted fire department in a city or fire district in the state of Idaho for a period of five (5) years continuously, without having engaged in any other gainful occupation as his principal gainful occupation and has had "five (5) years continuous service" with a paid fire department of a city or fire district in the state of Idaho.
(F)  "Public employee retirement account" as used herein, means the public employee retirement account created by chapter 13, title 59, Idaho Code, and the "director" thereof, as used herein, means the executive director or manager of the public employee retirement system.
(G)  The meaning of the term "incapacitated in a degree which prohibits efficient service" means that degree of mental or physical disability which prohibits the efficient performance of the duties of a paid firefighter.
(H)  "Years active service": service rendered by an individual whose principal means of livelihood for the prescribed period of years has been through employment by a city or fire district in the state of Idaho, in a regularly constituted fire department of a city or fire district, and has actually been carried on the payroll of an Idaho fire department for the prescribed period of years. All years of active service as herein defined before the establishment of the firefighters’ retirement fund may count only toward the prescribed period of years for retirement as set out in sections 72-1446, 72-1464, 72-1465 and 72-1435, Idaho Code. Before any year’s service since February 28, 1945, may count toward the prescribed period of years, contributions must have been deducted from his or her wage or salary and remitted as set out in sections 72-1431 and 72-1432, Idaho Code, for that year.
(I)  "Accumulated contributions" mean the sum of all amounts contributed by a firefighter to the retirement fund, pursuant to the provisions of chapter 14, title 72, Idaho Code, together with regular interest credited thereon.
(J)  "Regular interest" means interest at the rate set from time to time by the board pursuant to section 59-1302(26), Idaho Code.
Notes of Decisions
Cited in 3 cases, 1979–2019 · leading case: Shill v. Shill, 599 P.2d 1004 (Idaho 1979).
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Shill v. Shill, 599 P.2d 1004 (Idaho 1979). · cites it 4× “[5] See I.C. §§ 72-1403 and -1411. [6] The problems encountered in valuing and dividing a contingent interest in pension benefits are discussed in Hardie, "Pay Now or Later: Alternatives in the disposition of retirement benefits on divorce," 53 Cal.”
Idaho Retired Firefighters Ass'n v. Pub. Emp. Ret. Bd., 443 P.3d 207 (Idaho 2019). · cites it 8× “Because a claim can only be made against the fund, which refers to money set aside to satisfy retirement benefits, a "claim" would be limited to a claim for monetary benefits, not a declaration of rights under the particular chapter.”
Idaho Retired Firefighters v. Pub. Employy Ret. Bd (Idaho 2019). · cites it 6× “Because a claim can only be made against the fund, which refers to money set aside to satisfy retirement 2 Idaho Code section 72-1403(F) defines “public employee retirement account” as the account created by Title 59, Chapter 13.”
— Idaho Code § 72-1403(A) — 2 cases
Idaho Retired Firefighters Ass'n v. Pub. Emp. Ret. Bd., 443 P.3d 207 (Idaho 2019). “Because a claim can only be made against the fund, which refers to money set aside to satisfy retirement benefits, a "claim" would be limited to a claim for monetary benefits, not a declaration of rights under the particular chapter.”
Idaho Retired Firefighters v. Pub. Employy Ret. Bd (Idaho 2019). “Because a claim can only be made against the fund, which refers to money set aside to satisfy retirement 2 Idaho Code section 72-1403(F) defines “public employee retirement account” as the account created by Title 59, Chapter 13.”
— Idaho Code § 72-1403(F) — 2 cases
Idaho Retired Firefighters Ass'n v. Pub. Emp. Ret. Bd., 443 P.3d 207 (Idaho 2019). “Because a claim can only be made against the fund, which refers to money set aside to satisfy retirement benefits, a "claim" would be limited to a claim for monetary benefits, not a declaration of rights under the particular chapter.”
Idaho Retired Firefighters v. Pub. Employy Ret. Bd (Idaho 2019). “Because a claim can only be made against the fund, which refers to money set aside to satisfy retirement 2 Idaho Code section 72-1403(F) defines “public employee retirement account” as the account created by Title 59, Chapter 13.”
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