Idaho Code Ann. § 15-3-1203 provides a summary administrative procedure for small
estates (where it appears from the inventory and appraisal that the value of the entire
estate, less liens and encumbrances, does not exceed homestead allowance, exempt property,
family allowance, costs and expenses of administration, reasonable funeral expenses,
and reasonable and necessary medical and hospital expenses of the decedent’s last
illness). Request adequate evidence if a person claims to be the personal representative.
For a discussion of adequate documentation for legal representatives, see GN 02301.035. The personal representative, without giving notice to creditors, ordinarily may
immediately disburse and distribute the estate and file a closing statement. Idaho
Code Ann. §§ 15-3-1203, 15-3-1204. The appointment of the personal representative
terminates if no proceeding is pending in court one year after the closing statement
is filed. Idaho Code Ann. § 15-3-1204(b).