Idaho Code § 40-825
After dissolution of a county or city highway system or a highway district, or upon a consolidation of districts, and at the next regular annual meeting of the succeeding operational unit when levies for other county purposes are fixed, the succeeding highway system board shall in addition to apportioning moneys arising out of the highway users' fund and the moneys from all other sources as the system or district would be entitled to receive had it not been dissolved and all other tax levies, including general highway and bridge levies, levy a special tax upon all of the property situated within the former boundaries of any former system or district, sufficient to raise funds for the payment of all remaining unpaid current claims against or debts of the former system or district, together with funds for payment of current and accruing terms and conditions of outstanding bonds and warrants of the former system or district. Each following year they shall continue that levy, or make other or additional levies as may be required to fully pay and retire the indebtedness of the former county or city highway system or highway district. The taxes shall be collected in the same manner as other county taxes and shall be turned over to the treasurer of the succeeding operational unit, who shall redeem, or post for redemption, all warrants and bonds as they mature and in order of their line, and for which funds are available from the former system or district for the payment of them. The succeeding operational unit, whenever it may deem it necessary or expedient, has the power to issue highway users' fund bonds for and on behalf of the former system or district and of the same force and effect as if validly issued by the board of highway commissioners or councilmen of the former system or district during its existence. All bonds shall be in form and issued, registered, sold or exchanged and redeemed in accordance with the provisions of chapter 2, title 57, Idaho Code, and of general law relating to bond issues.
Idaho Code § 40-825