Idaho Code § 40-1816: Control of bridges and highways of dissolved district.

From and after the entry of the order for dissolution of any highway district, the commissioners of the county where the district was situate, or the succeeding operational unit, shall have the same control over all bridges and highways of the district situate in the county, as was or is vested in the commissioners in other territory of the county, including the power to levy ad valorem taxes upon the property situate therein for general highway and bridge purposes.