Idaho Code § 50-312
Cities may levy and collect a special tax upon all of the taxable property within the city limits to establish, lay out, alter, open any streets or alleys and improve, repair, light, grade, sprinkle, flush, gravel, oil, or drain the same and remove any and all obstructions therefrom; establish grades and construct bridges, crosswalks, culverts, drainage systems thereon and repair and maintain the same; cause to be planted, set out and cultivated, shade trees along the lines thereof or therein; extend its street lighting system to a maximum distance of two (2) miles outside its corporate limits, along approaches to its street system, subject to the approval of the agency having legal jurisdiction of the highway, road or street involved; provided, however, that no public utility, city[,] quasi-municipal corporation or cooperative association serving electric energy to such street lighting system outside the corporate limits of such city shall, by so serving such electric energy, acquire any rights to serve any other property or any present or future consumer, by virtue of, or in violation of, any provisions of title 61, chapter 3, Idaho Code.
Idaho Code § 50-312