Idaho Code § 50-2212: County commissioners vested with power to close city affairs.

Said board of county commissioners shall make provisions for the collection of the amounts due to said corporation and for the closing up of its affairs, and any act or acts, necessary for such purpose and not otherwise provided, shall, upon the order of said board of county commissioners directing the same, be as fully done and performed by the officer or officers performing similar duties for the said county, and with as full effect as if the same had been performed by the proper officer of said city, before disincorporation. Said county shall succeed to and possess all rights of said corporation in and to said indebtedness and shall have power to sue for or otherwise collect any such debts in the name of the county.