Idaho Code § 40-1408
The expense of all notices and proceedings in relation to the dissolution of a city highway system, highway district and/or county highway system shall be chargeable to and borne by each respective city highway system, highway district and/or county highway system dissolved.
[40-1408, added 1985, ch. 253, sec. 2, p. 660; am. 1988, ch. 221, sec. 4, p. 421.]