Idaho Code § 46-720
It is the sense of the legislature that the defense of the country and the general welfare of its people is the joint responsibility of the government of the United States and the several states thereof including the state of Idaho and its cities, villages and counties. In fulfilling this obligation and to promote volunteer organizations and to afford them effectual encouragement, it is necessary for the state of Idaho to provide the national guard with armories for training personnel and housing equipment. The state of Idaho desires to avail itself of the provisions of existing federal statutes, and any statutes that may be enacted hereafter relating to the construction of armories and to provide, in addition to military use, that such armories shall be available for use in event of emergencies or disasters and for community use. To permit cities and villages, cities or villages and counties, and counties to participate with the state of Idaho in the acquisition of armories and sites for armories, and to accomplish the purposes of this act, it is hereby found and declared necessary to authorize cities and villages, cities or villages and counties, and counties to levy taxes, to donate funds and property to the state of Idaho, and to enter into such agreements as may be necessary for the purpose of complying with the statutes of the United States relating to the construction of armories.
Idaho Code § 46-720