Idaho Code § 40-1814
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.
Idaho Code § 40-1814