Idaho Code § 31-4320A
Whenever a recreation district, created pursuant to this chapter, has failed to exercise the powers of a district, owns no property, levies no tax, and has incurred no indebtedness, within three (3) years of the creation of the district, the district may be dissolved by order of the county commissioners. The question of dissolution pursuant to this section shall be considered by the board of county commissioners at the first meeting of the commissioners following the second Monday in September, when, for the third consecutive year, no certification of a tax levy has been received from the recreation district. In the event of dissolution, the county commissioners shall cause one (1) certified copy of the order of dissolution to be filed in the office of the county recorder of the county. Immediately upon the entry of such order, the dissolution of the district shall be complete.
Idaho Code § 31-4320A