Idaho Code § 42-4222
Municipalities shall be solely liable for payment of the assessments levied against them, but in order that sufficient funds shall be available therefore, municipalities within the district are hereby empowered and directed to levy a special tax upon all the taxable property within the municipality in an amount equal to the assessment.
Assessments against municipalities unpaid on the date specified in section 42-4219, Idaho Code, shall become delinquent, shall bear interest and shall be subject to the penalty as therein provided, but the provisions of sections 42-4220 and 42-4221, Idaho Code, shall not apply thereto. The board of directors may proceed in any other manner authorized by law for the collection of any such delinquent assessments.
Idaho Code § 42-4222