Instead, he wants to funnel money into his five-year, $350 million education reform package, which notably boosts teacher pay. He'll be under pressure to relent. Idaho's treasury is flush with cash due to the state's improving economy. It's usually at this point that conservatives argue for tax cuts in order to keep government in check or - in the words of anti-tax guru Grover Norquist - "starve the beast."

"But we don't believe, never have, that using tax policy to starve government is the right policy to have," Otter told the Associated Taxpayers of Idaho annual conference Wednesday. "Tax policy should be ... based on what is needed."

What's needed, of course, is for Idaho to make up as much ground in public school and higher education funding as it can. Under Otter, Idaho imposed deep budget cuts during the Great Recession.

Unfortunately, Otter's word is seldom final and he's already equivocating.

"Have I got a plan for it? No," he said. "But I would tell you as soon as legislators see the revenue stream ...there will be plenty of ideas, and whether it's personal property tax or income tax or any other area, I'm willing to look at all of 'em." Full Cheers & Jeers column here.