Idaho Code § 42-2928: Lands of state and its subdivisions — Assessment.

In case lands belonging to the state, county, school district or other public corporation are benefited by any improvement instituted under the provisions of this chapter, all benefits shall be assessed against said lands, and the same shall be paid by the proper authorities of such public corporations at the same time and in the same manner as assessments are called and paid in cases of private persons, out of any general fund of such corporations.