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State Statutes - Idaho - Title 40 - Chapter 18 - 40-1814
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40-1814 - DISTRICTS IN TWO OR MORE COUNTIES -- PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION
DISTRICTS IN TWO OR MORE COUNTIES -- PROVISION FOR PAYMENT OF
INDEBTEDNESS UPON DISSOLUTION. The commissioners of the county in which the
petitions for dissolution are filed, shall determine the indebtedness of the
entire district and shall provide for the payment of the indebtedness out of
district funds on hand, or to be raised by special levies, levied by the
county, and shall be certified to the clerk of the commissioners of each of
the counties in which is situated any part of the dissolved district, and an
ad valorem tax shall be levied and imposed by each of the counties upon
property of the district as may be within the county. The tax shall be
collected, and not less than quarterly, be remitted to the treasurer of the
county where the petitions are filed, to be applied in payment of the
indebtedness of the dissolved district.
 
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