Idaho Code § 31-3614
Upon the creation and appointment of the county hospital board by the board of county commissioners the county hospital board shall become and be a taxing unit under the provisions of the Idaho budget law, and as such shall be empowered to issue tax anticipation notes or warrants as provided by law for hospital operation.
[31-3614, added 1946 (1st E.S.), ch. 38, sec. 14, p. 75.]