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IDAHO STATUTES AND CODES
40-1413 BALANCE OF FUNDS OF DISSOLVED SYSTEM OR DISTRICT -- DISPOSITION -- NO FUNDS TO CITY.
HIGHWAYS AND BRIDGES
CHAPTER 14
SINGLE COUNTY-WIDE HIGHWAY DISTRICTS
40-1413. Balance of funds of dissolved system or district -- Disposition -- No funds to city. (1) After final payment of all expenses of proceedings and of all legal claims, liabilities, bonded and other indebtedness in relation to dissolution of a dissolved system or district, and after liquidation and winding up of the affairs of the system or district, all surplus moneys of the dissolved district remaining in the special fund of the dissolved city highway system, highway district and/or county highway department shall immediately be delivered to the treasurer of the county-wide highway district.
(2) No city whose incorporated limits lie wholly or partially within the boundaries of a dissolved highway district shall be entitled to receive any share of the moneys of the dissolved highway district.