Idaho Code § 42-3128: Exclusion of a division — Disbursement of assets and liabilities.

The distribution of assets and liabilities made necessary by the exclusion of a division from a flood control district pursuant to section 42-3127, Idaho Code, shall be established by decree of the district court. In order to establish the distribution of assets and liabilities between the remaining district and the excluded division, the court may consider the director’s findings and recommendations, county tax records and district records.