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IDAHO STATUTES AND CODES

72-314 PAYMENT OF LIABILITY OF PUBLIC EMPLOYER.

TITLE 72

WORKER’S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION

CHAPTER 3

SECURITY FOR COMPENSATION

72-314. Payment of liability of public employer. Any sums necessary to be paid under the provisions of this law by any public or quasi-public employer, which exercises taxing power, for compensation premiums or compensation shall be considered to be ordinary and necessary expenses of such employer, and its governing body shall make appropriation of and pay such sums whenever necessary, notwithstanding that it may have failed to anticipate such ordinary and necessary expense in any budget, estimate of expense, appropriation, ordinance, or otherwise.

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