Idaho State Statutes - Idaho Attorney Directory

A library district may be
dissolved according to procedures followed in its original organization, but
not earlier than four (4) years after the date of its establishment. The
ballot shall contain the words "Shall (Name) Public Library District be
dissolved--Yes" and "Shall (Name) Public Library District be dissolved--No,"
each followed by a box wherein a voter may express his choice by marking a
cross "X". If the library district embraces territory in more than one (1)
county, an election for its dissolution shall be deemed approved only if a
majority of the votes cast in each such county were cast in the affirmative.
If, upon the canvass of ballots, it is determined that the proposition has
been approved, the board of county commissioners of the home county shall
enter its order to that effect and transmit a copy of said order to the board
of county commissioners in any other county affected, and said order shall by
them be made a matter of record. When any library district is dissolved, all
property and assets of the library district shall be disposed of by the board
of county commissioners of the home county. Receipts from the sale of assets
and all unpaid taxes, when collected, shall be first used to retire any
indebtedness of the district. Any remainder shall be apportioned to the
counties embraced in the library district in proportion to the assessed
valuation of each which was included in the library district, and placed in
the respective county general expense fund. If, after the application of the
tax monies and sale proceeds, indebtedness remains, the board of county
commissioners of the home county shall provide for the payment of the
remaining indebtedness from special levies certified to each county in
proportion to the assessed valuation of each which was included in the
district. The tax shall be collected by each county and remitted to the home
county for payment of the remaining indebtedness.

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