Idaho Code § 40-2324
Whenever any nongovernmental entity desires to maintain all or part of a public highway or public right-of-way and desires to receive compensation for such maintenance may petition the appropriate public highway agency for approval. The highway agency shall consider said petition and after reviewing the pertinent facts regarding the request, may approve or disapprove the request. If the highway agency approves the request of the nongovernmental entity, the highway agency shall pass a resolution which should outline the details and conditions for said authorization. Provided however, the granting of the compensation to that nongovernmental entity shall not exceed the dollar amount of the highway and bridge ad valorem tax levy that was assessed against the property of that nongovernmental entity under the provisions of section 40-801, Idaho Code, for the previous fiscal year. Authorization and compensation granted under this section shall not accumulate from year to year, but must be applied for each calendar year.
Idaho Code § 40-2324