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State Statutes - Idaho - Title 12 - Chapter 3 - 12-301
Idaho Statutes
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12-301 - INTEREST ON OFFERS OF SETTLEMENT
(a) After commencement of any
civil action based upon a claim for relief arising in tort, from property
damage, personal injury or wrongful death, any claimant may at any time, no
later than ten (10) days before the trial, serve upon an adverse party, a
written offer of settlement, offering to settle his claim in such action and
to stipulate to a judgment for a sum certain, including any attorney fees
allowable by law and costs of litigation then accrued.
(b) If the adverse party, at any time after service of such offer of
settlement and prior to its revocation, serves written notice that the offer
is accepted, either party may then file the offer and notice of acceptance,
together with proof of service thereof, and thereupon judgment shall be
entered for the amount of the offer. In the event that an offer of settlement
is revoked by a claimant or not accepted, evidence of the offer is not
admissible except in a proceeding to determine costs or to award interest
pursuant to this section.
(c) If such offer of settlement is not accepted prior to trial pursuant
to subsection (b) above, and the action reaches a final judgment by the court
after trial, the court shall inquire as to whether any prevailing claimant
made an offer of settlement, pursuant to subsection (a) of this section, which
an adverse party failed to accept. If the court finds that such claimant has
recovered an amount equal to or greater than his offer of settlement, the
court shall add to the judgment, annual interest on the amount contained in
such offer, computed from the date that the offer of settlement was served and
shall enter judgment accordingly. For purposes of such computation, the last
offer of settlement which was equal to or less than the damages awarded such
claimant, together with the costs and attorney fees, if any, awarded to him
shall be used. A subsequent offer made pursuant to subsection (a) revokes any
previous offer.
(d) For purposes of this section, "annual interest" shall mean the rate
specified in section 28-22-104(2), Idaho Code.
 
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