Idaho Code § 50-1766
Whenever there is not a sufficient amount of cash in said "Local Improvement Guarantee Fund," at any time to pay any and all warrants, together with interest thereon, drawn against said fund, the council may replenish said "Local Improvement Guarantee Fund" by transferring or appropriating to it, moneys from the general fund of the municipality or other available sources, as may be determined by said council, subject, however, to the limitations herein prescribed. Warrants drawing interest, as herein provided, may be issued against said "Local Improvement Guarantee Fund" to meet any financial liability against it; but at the time of making its next annual levy the municipality shall provide for the levy of a sum sufficient with other resources of the guarantee fund to pay warrants so issued and outstanding, the tax for this purpose not to exceed two hundredths percent (.02%) of the market value for assessment purposes on taxable property within the municipal corporation in any one (1) year.
Idaho Code § 50-1766