Idaho State Statutes - Idaho Attorney Directory

Whenever a recreation
district, created pursuant to this chapter, has failed to exercise the powers
of a district, owns no property, levies no tax, and has incurred no
indebtedness, within three (3) years of the creation of the district, the
district may be dissolved by order of the county commissioners. The question
of dissolution pursuant to this section shall be considered by the board of
county commissioners at the first meeting of the commissioners following the
second Monday in September, when, for the third consecutive year, no
certification of a tax levy has been received from the recreation district. In
the event of dissolution, the county commissioners shall cause one (1)
certified copy of the order of dissolution to be filed in the office of the
county recorder of the county. Immediately upon the entry of such order, the
dissolution of the district shall be complete.

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