Idaho Code § 14-113: Unclaimed moneys — Payment into public school permanent endowment fund — Escheat.

After a final settlement of the affairs of any estate, if there are no heirs or other claimants thereof, the administrator shall submit a report of abandoned property and proceed to dispose of the property in a manner set forth in the revised unclaimed property act in chapter 5, title 14, Idaho Code, provided that such property shall be identified by the public administrator as abandoned property pursuant to this section. The state treasurer shall distribute the moneys to the public school permanent endowment fund created pursuant to section 4, article IX, of the constitution of the state of Idaho upon expiration of the period for redemption of the property pursuant to chapter 5, title 14, Idaho Code.