Idaho Code § 40-1515: Property and moneys of former districts — Delivery to consolidated highway district.

All property rights of the former highway districts shall be vested in and become the property of the consolidated highway district. The highway district commissioners and officers of each of the former highway districts comprising the consolidated highway district shall, immediately after consolidation is effected and the consolidated highway district commissioners have met and organized, turn over and deliver to them all property of every kind and description belonging to the former highway districts, including all moneys, books and accounts.