Idaho Code § 40-1813
When any highway district is to be dissolved, situate in two (2) or more counties, the commissioners of the county whose county seat is situated most nearly to the geographical center of the district, shall have jurisdiction of the dissolution of the district and the same procedure, including notices and elections, shall be followed as provided in this chapter and chapter 17 of this title, for dissolution of highway districts situated in one (1) county. Meetings shall be had at the county seat of the county having jurisdiction of the dissolution of the highway district before a joint session of the commissioners from all the counties affected by the dissolution. The commissioners of the counties affected shall cause to be made and entered an order for notice, election, and for the dissolution and winding up of the affairs of the highway district and specifying when the same shall be dissolved, and the succeeding operational unit, if any.
Idaho Code § 40-1813