In Idaho, rules regarding durable power of attorney are dealt with in Section 15-12-101 et seq. of Title 15, Chapter 12 (Uniform Power of Attorney Act). Termination of power of attorney or agent’s authority is prescribed under Section 15-12-100 of this chapter. According to this Section, if acts are done in good faith, power of attorney or agent’s authority does not terminate until actual knowledge of principal’s death. Under Section 15-12-104, a power of attorney created under Uniform Power of Attorney Act is durable unless it expressly provides that it is terminated by the incapacity of the principal. Pursuant to Section 15-12-110, a power of attorney or agent’s authority terminates when: (1) the principal dies; (2) the principal becomes incapacitated or if the power of attorney is not durable; (3) the power of attorney provides for termination; 4) the purpose of the power of attorney is accomplished; (5) the principal revokes the agent’s authority or the agent dies; (6) when the agent dies; (7) agent becomes incapacitated; or (8) the agent resigns, and the power of attorney does not provide for another agent to act under the power of attorney. According to Section 55-806 of Title 55, Chapter 8, an instrument executed by an attorney must not be recorded until the power of attorney authorizing the execution of the instrument is filed for record.
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