Idaho Code § 38-114
The state shall bear and pay into the forest protection fund its pro rata share of the assessments provided for in section 38-111, Idaho Code, for fire protection to state lands and expenses incurred, accruing or contracted for within each forest protective district in enforcing and carrying out the provisions of this chapter and protecting the forest lands belonging to the state against damage, devastation or destruction by fire, in the proportion which such lands belonging to the state within each forest protective district of the state bear to the total area of forest land within such protective district, and the state shall be considered an owner of forest land within the meaning of that term as used in this chapter, and for the purposes thereof. The state board of land commissioners may authorize the issuance of deficiency warrants for the purpose of defraying such assessments, and when so authorized the state controller shall draw such deficiency warrants against the general fund. Such moneys as the state shall thus become liable for shall be paid as a part of the expenses of the state board of land commissioners out of appropriations which shall be made by the legislature for that purpose. In all appropriations hereafter made for expenses of said state board of land commissioners, account shall be taken of and provision made for this item of expense.
Idaho Code § 38-114