2005 Idaho Code - 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.