Idaho Code § 40-1322: Creation of local improvement districts.

Highway districts are empowered to create local improvement districts for construction, reconstruction and maintenance of highways and accompanying curbs, gutters, culverts, sidewalks, paved medians, bulkheads and retaining walls within the boundaries of the highway districts. The organization and operation of local improvement districts shall be as nearly as practicable as prescribed in chapter 17, title 50, Idaho Code.