Idaho Code § 33-802A
When the board of trustees of any school district determines and makes a levy allowed by section 33-802, Idaho Code, and incorporates such levy as a part of the school district's budget to service all maturing bond and bond interest payments for the ensuing property tax year, it shall take into consideration any balances remaining or that may remain in its bond interest and redemption fund after meeting its bond and bond interest obligations for its current property tax year. The levy so made for the ensuing property tax year shall be an amount which, together with the balance in its bond interest and redemption fund remaining after meeting its current property tax year bond and bond interest obligations, shall satisfy all maturing bond and bond interest payments for at least the ensuing twelve (12) month property tax year, but shall not exceed one hundred twenty percent (120%) of the amount required for the payments for the ensuing twelve (12) month property tax year.
Idaho Code § 33-802A