Idaho Code § 40-1410: Existing systems and districts — Transfer — Liability.

(1) When a county-wide highway district has been adopted, all city highway systems, highway districts and county highway departments shall prepare an inventory and financial statement and file the statement with the commissioners not later than ten (10) days subsequent to the canvass of the election.

(2) Title to all machinery, buildings, lands and property of every kind and nature, belonging to each city highway system, highway district and county highway system shall immediately upon the dissolution of the system or district and without further conveyance, be vested in the commissioners as custodians, and immediately thereafter, as soon as may be practical, delivered to the succeeding county-wide highway district and the district shall be liable for any and all unliquidated obligations of dissolved city highway systems, highway districts or county highway systems.