Idaho Code § 22-305
The board of directors shall have power to employ a secretary, whom they may vest with general managerial powers; they shall also appoint a treasurer. The office of secretary may be combined in the same person with that of treasurer; but in no event shall any person serve as both director and manager. They shall have power to acquire for the benefit of the district, such property, real and personal, as may be required in connection with the conduct of district fairs. They shall have power to do everything necessary in connection with the holding of annual fairs, including the employment of labor, awarding of prizes, making of exhibition contracts, letting contracts for concessions or services to be conducted at the fair or under the direction of the district fair board, but if any concession or service is to extend for a period of less than ten (10) days in a calendar year, the concession or service may be awarded without bid, charging admission and entrance fees, and everything that is necessary in conducting the business of the district. They shall fix the salaries of all employees, and prescribe the time and manner of payments. They shall be vested with general powers granted by the laws of the state to directors of corporations, except as otherwise provided in this act.
They shall have power to issue warrants, after the special levies have been agreed upon by the representative boards of county commissioners, in anticipation of the collection of such special tax, but not in excess of eighty percent (80%) of the amount of such special levy, such warrants to be signed by the president and secretary of the district. They shall not have power to create any indebtedness in excess of the amount to be derived by special levies each year and the estimated income from annual fair exhibitions or to mortgage or otherwise pledge or encumber any of the real or personal property owned or controlled by the fair district.
Idaho Code § 22-305