Idaho Code § 31-4120
If at any time a petition for abandonment of the translator district, signed by not less than sixty per cent (60%) of the resident owners of real property within the district, is filed with the board of trustees, the board of trustees shall forthwith notify the board or boards of county commissioners which created the district, and the board or boards of county commissioners shall by resolution immediately declare the district abandoned. All properties and moneys remaining after the satisfaction of all debts and obligation of the abandoned district shall be deposited to the credit of the general fund of the county; and if the abandoned district embraced areas in more than one (1) county, properties and moneys remaining after the satisfaction of all debts and obligation of the abandoned district shall be deposited to the credit of the general funds of the counties in proportion to the number of living units in each county which were served by the district.
Idaho Code § 31-4120