Idaho Code § 39-2811
Any person interested may appear at the hearing and object to the withdrawal of the portion from the district, or may object to the continuance of the remaining territory as an abatement district. The board of county commissioners shall consider all objections and shall pass upon the same, and if it finds that portion of the district sought to be withdrawn will not be reasonably benefited by remaining within the district, and the territory not sought to be withdrawn will be reasonably benefited by continuing as an abatement district, it shall grant the petition and enter an order thereon upon its records. In the event the board finds the district will not be reasonably benefited by continuing as an abatement district, it shall enter an order upon its records completely dissolving and terminating the previously existing abatement district. Upon the withdrawal of any territory from an abatement district, as in this section provided, all property acquired for the district shall remain vested in the county and be used for the purposes of the district. Upon complete dissolution of an abatement district as herein provided, all property acquired for the district shall remain vested in the county and be used for any general purpose of the county.
Idaho Code § 39-2811