Idaho Code § 31-4327: Recreation district reserve fund.

The board of any recreation district may create and establish a recreation facilities reserve fund by resolution adopted at any regular or special meeting of the board. Moneys shall be credited to said fund which accrue from taxes levied under section 31-4318, Idaho Code, as provided in section 31-4328, Idaho Code, together with interest accruing from the investment of any moneys in the fund.