Idaho Code § 40-1812
As a part of the proceedings of and order for dissolution of a district, the commissioners shall make a determination, so nearly as may be done, of the total indebtedness of the dissolved district, including bonded, funded bond, and all warrant indebtedness, both as to registered and floating warrants, and current indebtedness of, or claims against, the district. They shall likewise determine the amount of funds on hand belonging to the dissolved district, and shall estimate the revenue to be derived from sale of district property, from uncollected taxes or assessments levied or assessed in the district, and the amount of highway users' funds as the highway district would be entitled to receive from the county in which the district is situated had the district not been dissolved. From that determination, the commissioners shall compute the probable amount of money which may be applied in payment of current indebtedness of the dissolved district and shall order and provide for the manner in which current claims against the district shall be presented to the commissioners for allowance and payment by warrants drawn against the special fund of the district in the county treasury.
Idaho Code § 40-1812