Idaho Code § 37-2804

Forfeiture request -- Rebuttable presumption.
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Property subject to criminal forfeiture under this chapter shall not be ordered forfeited unless the attorney general or the appropriate prosecuting attorney has filed a separate allegation within the criminal proceeding seeking forfeiture of specific property as described in section 37-2801 , Idaho Code. The attorney general or appropriate prosecuting attorney shall file, within fourteen (14) days of the filing of the criminal information or indictment, a separate part II forfeiture request and notice with the trial court.
There is a rebuttable presumption that any property of a person subject to the provisions of section 37-2801 , Idaho Code, is subject to forfeiture under this chapter if the state of Idaho establishes by a preponderance of the evidence that:
(1) The property was acquired by a person during the period of the violation of chapter 27, title 37 , Idaho Code, or within a reasonable time after such violation; and
(2) There was no likely source for such property other than the violation of chapter 27, title 37 , Idaho Code.

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