Idaho Code § 25-1174
Any person claiming to be the owner of any livestock sold under the provisions of section 25-1172, Idaho Code, may claim the sale proceeds placed in the unclaimed livestock proceeds account, and the state brand inspector must inquire into such claim, and may hold a hearing for such purpose giving notice thereof to every claimant thereof at least thirty (30) days before the date set for such hearing and after such hearing if satisfied of any claimant's right thereto, must issue an order granting a certificate to that effect and upon the presentation of the certificate the state controller must draw his warrant on the treasurer for the amount without interest. If no such certificate is presented to the state controller within eighteen (18) months after the date, such money is paid into the treasury of the state of Idaho and such money shall escheat to the state and be deposited into the office of the state board of education's miscellaneous revenue fund for appropriation to public education and/or higher education programs that advance the livestock industry and agriculture in general, as recommended by the Idaho cattle foundation, inc. Such recommendation shall be given to the state board of education no later than April 15 of each year.
Idaho Code § 25-1174