Idaho Code § 40-1815: Jurisdiction of property of dissolved district situated in two or more counties.

The succeeding operational unit of the county in which the proceedings for the dissolution of highway districts, situated in two (2) or more counties are had, or the commissioners of the county or counties wherein the district was situate shall, after the order of dissolution, have exclusive jurisdiction over all of the property, business and affairs of the dissolved district, whether situate in the county or not, including the power to issue funding bonds against the whole territory of the district for the payment of funding of bonds, warrants, and for other indebtedness of the district when funds for payment cannot be secured by current taxation.