It shall be the duty of the board of county commissioners of any county in which a burn seeding program is undertaken to establish a fund to be known as the "Burn Seeding Fund" which shall be created out of the county current expense fund. It shall be created on the first Monday of February of each year. In any county in which emergency shall require immediate action in seeding of such burn seeding areas as may be established, the board of county commissioners having jurisdiction over such areas are empowered to pay such costs incurred in such seeding procedure by issuance of deficiency warrants, and shall provide for retirement of such warrants out of a burn seeding fund to be created as hereinabove provided.
Idaho Code § 38-508