Idaho Code § 22-206
For the purpose of determining what funds must be raised by taxes for county fair purposes, the county fair board shall meet on the first Monday of February of each year, or at such other time as may be provided by law for the preparation of budgets, and shall make a budget of the amounts required for fair purposes, including all salaries to be paid for the current year, and shall deduct therefrom the probable income from such fair or fairs to be conducted by the board during the current year and any balance remaining in its treasury, and shall then certify to the board of county commissioners the amount of said budget; and the amount to be raised by the county for fair purposes shall in no case be in excess of the difference between the total of said budget and the probable income of such fair and the balance on hand in the treasury. The board of county commissioners shall thereafter approve or make such amendments or modifications in the county fair budget as it deems proper, and include the same in its annual county budget. No levy for the purposes of this act shall exceed one hundredth percent (.01%) of the market value for assessment purposes on all taxable property in the county. When such taxes have been collected, the same shall be paid to the treasurer of the county fair board to be used for the purposes authorized by this act. Such special levy, together with any other special levy made pursuant to the provisions of section 31-823, Idaho Code, shall in no case exceed two hundredths percent (.02%) of the market value for assessment purposes on all taxable property in the county. Upon the creation and appointment of the fair board by the county commissioners, it hereby becomes a taxing unit under the provisions of the Idaho Budget Law and as such is empowered to issue tax anticipation notes or warrants as provided by law for maintaining, carrying on, conducting, payment of obligations, premiums, prizes and all other necessary expenses, incurred or to be incurred in conducting a fair. It may be the duty of the county commissioners of any county, where property for county fair purposes is located, to levy an amount sufficient to maintain and protect such fair grounds and property and to pay any deficit or indebtedness then accrued from previous fairs.
Idaho Code § 22-206