Idaho Code § 31-3203
The board of county commissioners of each respective county shall have the power to set sheriff's fees by a resolution of the board for the services herein specified in an amount reasonably related to but not exceeding the actual costs of such service. The sheriff is allowed and may demand and receive such fees. In the event that the board of commissioners does not resolve to set fees by resolution as herein described, the sheriff is allowed and may demand and receive the fees hereinafter specified:
For serving summons and complaint, or any other process by which an action or proceeding is commenced, on each defendant .......... $10.00
For serving an attachment on property, or levying an execution, except for a writ of wage garnishment or financial institution garnishment, or executing an order of arrest, or order for the delivery of personal property ..................................... $10.00
For his trouble and expense in taking and keeping possession of and preserving property under attachment or execution, or other process, such sum as the court may order: provided, however, that said sum shall be no more than five dollars ($5.00) per diem or the reasonable costs incurred by a keeper in preserving said property.
For making and issuing a keeper's receipt .................. $5.00
For taking a bond or undertaking in any case in which he is authorized to take the same ................................... $10.00
For copy of and making return on any writ, except for a writ of wage garnishment or financial institution garnishment, process or other paper, when demanded or required by law ....................... $10.00
For serving every notice, rule or order ................... $10.00
For making and posting notices, and advertising property for sale on attachment or execution, or under any judgment or order of sale, exclusive of the costs of publication, each notice, per folio ................... $ 3.00
For serving a writ of possession or restitution, putting a person in possession of premises and removing the occupant ........... $10.00
For holding each inquest, or trial of right of property, to include all services in the matter except mileage ..................... $ 3.00 $
For serving a subpoena, for each witness summoned ......... $10.00
For commissions for receiving and paying over money on execution or other process, when land or personal property has been levied on and sold, on the first one thousand dollars ($1,000), two percent (2%); on all sums above that amount, one percent (1%); but in no case of sale of real estate shall his commission exceed the sum of ........... $100.00
When the amount of such sale is credited on the debt and no money is transferred, then one-half (1/2) of such commission.
For commissions for receiving and paying over money on execution without levy, except for a writ of wage garnishment or financial institution garnishment, or where lands or goods levied on are not sold, on the first one thousand dollars ($1,000), one and one-half percent (1 1/2%); and one-half (1/2) of one percent (1%) on all over that sum, but not to exceed in any case ..................... $75.00
The fees herein allowed for the levy of an execution, costs for advertising and percentage for making or collecting the money on execution, must be collected from the judgment debtor by virtue of such execution, in the same manner as the sum therein directed to be made.
For drawing and executing a sheriff's deed, including the acknowledgment, to be paid by the grantee before delivery ............................................................. $10.00
For executing a certificate of sale, exclusive of the filing and recording of same ............................................. $ 5.00
For making every arrest in a criminal proceeding ................ $ 5.00
For summoning each juror .................................. $ 1.00
For serving a subpoena in a criminal action or proceeding, for each witness summoned ................. $10.00
For traveling to serve any summons and complaint, or any other process, except for a writ of wage garnishment or financial institution garnishment, by which an action or proceeding is commenced, notice, rule, order, subpoena, venire, attachment on property, to levy an execution, to post notice of sale, to sell property under execution or other order of sale, or execute an order of arrest, or order for the delivery of personal property, writ of possession or restitution, to hold inquest or trial of right of property, for each mile actually and necessarily traveled for the first twenty-five (25) miles no charge shall be allowed, and for any miles traveled over twenty-five (25) miles, even if process is not served, the following shall be allowed, in going only .................................................. $ .40 $ .40
For traveling to execute any warrant of arrest, subpoena, venire or other process in criminal cases, or for taking a prisoner from prison, before a court or magistrate, or for taking a prisoner from the place of arrest to prison, or before a court or magistrate, for each mile actually and necessarily traveled, in going only ............... $ .40
For each additional prisoner taken at the same time, per mile .............................................................. $ .25
But if any two (2) or more papers be required to be served in the same action or proceeding, civil or criminal, or be in the possession of the sheriff for service at the same time, and in the same direction, one (1) mileage only shall be charged; and in serving a subpoena, venire, process or paper, when two (2) or more jurors, witnesses, parties or persons to be served reside or are found in the same direction, traveling fees must be charged only for the most distant; and only one (1) mileage per day must be charged for taking a prisoner from prison before a court or magistrate; and constructive mileage must in no case be charged or allowed.
For all services under the election laws, the same mileage and fees as in this chapter provided for similar services.
For postage and processing of each mail renewal class D driver's license authorized pursuant to section 49-319, Idaho Code ............................................... $1.00
For wage and financial institution garnishment, the board of county commissioners shall set sheriff's fees as set forth in section 11-729, Idaho Code.
Idaho Code § 31-3203