Idaho Code
Chapter 1 - PUBLIC ADMINISTRATORS
Section 14-105 - INVENTORY BY PUBLIC ADMINISTRATOR — PROCEDURES AND DISTRIBUTION OF RESIDUAL.

14-105. INVENTORY BY PUBLIC ADMINISTRATOR — PROCEDURES AND DISTRIBUTION OF RESIDUAL. (1) The public administrator must make and return an inventory of all assets of estates taken into his possession, less debts of the decedent and projected costs of administration. Such net inventory must include all assets present or ascertainable at the time he takes possession of the estate. He shall administer and account for the same, converting the assets into money according to the provisions of this title, subject to the control and direction of the court.
(2) When, as shown by the inventory, the estate amounts to less than five thousand dollars ($5,000), no notice to creditors or other formal proceedings by the public administrator are required. The public administrator shall pay funeral expenses, the expenses of the last sickness, administration and such other expenses as may be deemed appropriate by the public administrator including, but not limited to, those enumerated in section 14-120, Idaho Code. After the payment of such expenses, the court must order the residue, if any, paid as may be just to such creditors or heirs as may appear, or into the state treasury with the report of abandoned property required in section 14-517, Idaho Code, upon final distribution of the estate.

History:
[(14-105) R.S., R.C., & C.L., sec. 5684; C.S., sec. 7779; I.C.A., sec. 15-1605; am. 1971, ch. 111, secs. 6, 15, p. 233; am. 1996, ch. 69, sec. 3, p. 214; am. 1999, ch. 104, sec. 2, p. 329; am. 2014, ch. 88, sec. 1, p. 238.]

Structure Idaho Code

Idaho Code

Title 14 - ESTATES OF DECEDENTS

Chapter 1 - PUBLIC ADMINISTRATORS

Section 14-101 - COUNTY TREASURER AS PUBLIC ADMINISTRATOR — OATH AND BOND — NEW OR ADDITIONAL BOND.

Section 14-102 - ESTATES TO BE ADMINISTERED.

Section 14-103 - AUTHORITY PRIOR TO APPOINTMENT — PROCUREMENT OF LETTERS.

Section 14-104 - DEATH OF INTESTATE STRANGER — PUBLIC ADMINISTRATOR TO BE NOTIFIED.

Section 14-105 - INVENTORY BY PUBLIC ADMINISTRATOR — PROCEDURES AND DISTRIBUTION OF RESIDUAL.

Section 14-106 - DELIVERY OF ESTATE TO EXECUTOR.

Section 14-107 - OFFICIALS TO NOTIFY ADMINISTRATOR OF DECEDENT’S PROPERTY.

Section 14-108 - SUITS TO RECOVER PROPERTY.

Section 14-109 - EXAMINATION OF ALLEGED EMBEZZLERS.

Section 14-110 - CONDUCT OF EXAMINATION — CONTEMPT.

Section 14-111 - PUBLIC ADMINISTRATOR — COURT MAY REQUIRE ACCOUNT.

Section 14-112 - RETURNS BY PUBLIC ADMINISTRATOR.

Section 14-113 - UNCLAIMED MONEYS — PAYMENT INTO PUBLIC SCHOOL PERMANENT ENDOWMENT FUND — ESCHEAT.

Section 14-114 - PUBLIC ADMINISTRATOR — RESTRICTION ON INTEREST IN AFFAIRS OF ESTATE.

Section 14-115 - PROCEEDINGS AGAINST PUBLIC ADMINISTRATOR.

Section 14-116 - PROVISIONS OF PROBATE CODE — APPLICATION TO PUBLIC ADMINISTRATOR.

Section 14-117 - INTESTATE DECEDENTS WITHOUT HEIRS OR WITHOUT KNOWN HEIRS — DUTY OF PUBLIC ADMINISTRATOR — PERSONAL FEES NOT ALLOWED.

Section 14-118 - PROSECUTING ATTORNEY TO REPRESENT PUBLIC ADMINISTRATOR.

Section 14-119 - EFFECT OF DISCOVERY OF HEIR.

Section 14-120 - COSTS AND FEES ALLOWED WHERE HEIR OR CREDITORS REFUSE TO ADMINISTER ESTATE.