Idaho Code § 25-2804
After sixty (60) days from the date of the board's meeting at which this measure is adopted, it shall be the duty of the sheriff of the county to seize and impound any and all dogs, other than those located in a municipality within said county which has enacted and is enforcing a dog license law, at large without a collar with such license tag or disc as prescribed in section 25-2803, Idaho Code. No dog which is impounded pursuant to this section shall be killed before five (5) days, excluding weekends and holidays, have elapsed from the time of the taking up of the dog. After the five (5) days, excluding weekends and holidays, have elapsed and a reasonable effort has failed to locate the owner, the sheriff or his delegate may kill the dog in a humane manner. It shall be the duty of the sheriff of the county or his delegate also to seize and impound any and all such dogs at large wearing collars with such license tags or discs, on which the owner has failed to obtain or renew the annual license; provided, that when a dog wearing a collar with a license attached has been taken up, the sheriff shall notify the owner, if known, who may thereupon recover possession of the dog on payment of the license fee, costs, and any pertinent county fine.
Idaho Code § 25-2804