Idaho Code § 41-3103

Filing of articles -- Commencement of business.
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(1) The articles of incorporation of a proposed new county mutual fire insurer, after due execution and acknowledgment as provided in section 41-3102 , shall be filed as required by those provisions of section 41-2805 (filing of articles) applying to mutual insurers.
(2) After the articles of incorporation have been so filed, the directors shall adopt by-laws, elect officers, and apply to the director for a certificate of authority as a county mutual fire insurer. Upon issuance of the certificate of authority the insurer may commence business as a county mutual fire insurer.

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