In Idaho the closing is handled by a title and escrow company acting as a neutral third party for both buyer and seller. The escrow officer receives and holds the buyer’s funds and the signed documents, confirms every condition in the purchase agreement is met (loan funded, title clear, taxes prorated), then disburses the funds, pays off existing liens, and records the deed and any new deed of trust with the County Recorder. Because Idaho is an escrow state, no attorney is required to conduct the closing.