Idaho Code § 31-4206
The authority shall terminate at such time as the governing body of the county, by proper resolution, shall declare that there is no longer a need for a housing authority to function within such county. The determination that there is no longer a need for such authority to function (a) may be made by the governing body on its own motion or (b) may be made by the governing body upon motion of the duly appointed and acting commissioners of the authority that they no longer have any need to function within said county.
The governing body of the county shall, however, before adopting a resolution terminating such authority, determine, by audit if necessary, the financial condition of said authority, and if there is any outstanding liability due and owing by said authority, the county shall provide the necessary funds for satisfaction thereof; if, however, funds are found, over and above such liabilities, the county shall provide for the satisfaction of said liabilities and the balance of the funds shall be accepted by the county and the authority shall be released from their responsibility therefor.
Any funds so received by such county, as a result of the termination of the authority, shall be dedicated to the extension, maintenance and promotion of the public parks system of said county for the benefit and welfare of the county.
Idaho Code § 31-4206