Key facts: Idaho Statutory Probate Rules Code governs all agricultural land transfers; estates under $50,000 may qualify for simplified affidavit procedures; 30-day waiting period is mandatory before distribution can occur; agricultural liens, easements, and water rights must be addressed during probate; proper deed execution and recording is required to complete transfer; agricultural use valuation provisions may affect estate and income tax treatment; farmland may be subject to Idaho agricultural preservation restrictions.