ID H0421

Amends Idaho Code Section 12-117 to clarify that attorney's fees, witness fees, and reasonable expenses may be awarded to the prevailing party in administrative or civil judicial proceedings against state agencies, cities, counties, or political subdivisions when the nonprevailing party acted without reasonable basis in fact or law.

Allows partially prevailing parties to recover reasonable attorney's fees, witness fees, and expenses proportional to the portion of the case on which they prevailed, if the nonprevailing party acted without reasonable basis in fact or law on that portion.

Requires expenses awarded against state agencies or political subdivisions to be paid from their regular operating budgets; if insufficient funds exist, expenses are treated as claims under Idaho Code Section 67-2018 (state agencies) or Chapter 9, Title 6 (cities, counties, and taxing districts).

Requires state agencies and political subdivisions against which litigation expenses have been awarded to report the amount of expenses awarded and paid during each fiscal year to the body that appropriates their funds.

Establishes definitions for "person," "political subdivision," and "state agency," and requires persons claiming $2,500 or less to satisfy the requirements of Idaho Code Section 12-120 in addition to this section to recover attorney's fees and expenses.

Declares an emergency and makes the act retroactively effective to May 31, 2009, applying to all cases filed and pending as of June 1, 2009.