Idaho Code § 58-323

The officer receiving such final payment of principal for the state in cases of unearned and rebatable interest, or the officer receiving money paid by error or mistake on the principal or interest on such certificate of sale, is hereby authorized, directed and empowered to execute and deliver, over his signature, to the person entitled thereto, a certificate stating, in cases of rebate of unearned interest, that the holder or his assignee, is entitled to a rebate of unearned interest under the terms of this chapter, giving the amount thereof, the date to which the interest on said certificate of sale had been paid, and the date when the principal on said certificate of sale was paid in full; and in cases of payment of principal or interest made by error or mistake, stating the date of the payment and the nature of the error or mistake, and the amount of rebate due. The said claim shall be paid from the fund of the state into which the moneys represented by said claim were paid and distributed on their receipt by the state, which payment shall be made by warrant drawn by the state controller on the treasurer of the state of Idaho, as in the case of other claims against the state.