Idaho Code § 31-2806
The coroner shall be authorized to act as the substitute for the county sheriff when the sheriff declares he is disqualified from acting due to a conflict of interest in a proceeding or matter; provided, however, that the senior deputy sheriff, as defined in section 31-2006 , Idaho Code, shall temporarily fill the vacancy created by the death, absence or resignation of the sheriff.
[31-2806, added 1992, ch. 95, sec. 2, p. 310.]