Idaho Code § 40-1507
The commissioners of each county shall require its county clerk to give notice of the election in accordance with the provisions of title 34, Idaho Code. In addition, the notice shall state the purpose and date of the election, the hours during which the polls shall be open and list the polling places, in addition to the following: the name and general description of the respective highway districts proposed to be consolidated; the market value for assessment purposes of all the property situated in each of the concerned highway districts, as shown by the last county assessment rolls; the total bonded and current warrant and other indebtedness of each of the highway districts; the preceding property highway tax levy of each of the highway districts; and the total bonded and current warrant and other indebtedness of the proposed consolidated highway district.
Idaho Code § 40-1507