Idaho Code § 33-2710
The property tax portion of each district's most recent annual certified budget will be added together. The resulting figure will be considered the dollar amount of property taxes on which to base the first annual budget for the new consolidated district. The provisions of section 63-802, Idaho Code, shall be applied to this dollar amount.
The city library budget figure will be defined as the budget for library services, whether from the general fund and/or the library fund, in the city's annual certified budget in effect on the date the election was held, less fines, fees, and any other identifiable revenues from nontax sources, and any grants made directly to the city library board. The city library budget figure will be added to the property tax portion of the public library district's annual certified budget in effect on the date the election was held. The resulting figure will be considered the dollar amount of property taxes on which to base the first annual budget for the new consolidated district. The provisions of section 63-802, Idaho Code, shall be applied to this dollar amount.
If the city has established a dedicated library fund in effect on the date the election was held, those dollars will be removed from the city budget in the fiscal year in which the newly consolidated district begins to levy to provide library services.
Idaho Code § 33-2710