Idaho Code § 40-1514: Organization of highway district commissioners — Computation of indebtedness of former districts.

Immediately after consolidation is effected and highway commissioners are appointed, they shall meet and organize as provided by law, appoint required officers and designate a time and place for their meetings and have and exercise all the powers, jurisdiction, and authority and perform all duties and be subject to the responsibilities and liabilities of a highway district as provided by law. Upon organization, the highway district shall ascertain and compute all indebtedness, including bonded, warrant and current indebtedness, separately, of each of the former highway districts comprising the consolidation.