Idaho Statutes Title 72. Worker's Compensation and Related Laws--Industrial Commission § 72-314. Payment of liability of public employer

Any sums necessary to be paid under the provisions of this law by any public or quasipublic 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.