Idaho Code § 25-2602
For the purpose of providing funds for the control of any agricultural pests under the provisions of this act, the board of commissioners of any county in the state may, and they are hereby empowered, at the time taxes are levied by them for state and county purposes, to levy an annual tax, not exceeding two hundredths per cent (.02%) of market value for assessment purposes of all property within such county, for the purpose of controlling any and all pests that have been declared to be agricultural pests, as provided in section 25-2601, Idaho Code, such tax to be collected in the same manner as other county taxes are collected. Such boards of county commissioners are also further authorized and empowered, in case of an emergency, which emergency shall be declared by them, to make a direct appropriation for the purpose of controlling such pests. All moneys so raised by taxes or direct appropriation shall be placed in a county pest fund, which shall be used for no other purpose than the control of such pests and for the payment of all necessary expenses incurred in such control program. Such fund shall be a revolving fund and any moneys returned to the same under any of the provisions of this act shall continue to be available for the operation of said control program.
Idaho Code § 25-2602