Idaho Code § 40-414
The board is hereby authorized to provide by resolution for the issuance of refunding bonds of the board for the purpose of refunding any bonds then outstanding which shall have been issued, including the payment of any redemption premium and any interest accrued or to accrue to the date of redemption of the bonds, and, if deemed advisable by the board, for the additional purpose of constructing improvements, extensions, or enlargements of the turnpike project in connection with which the bonds to be refunded shall have been issued. The board is further authorized to provide by resolution for the issuance of its bonds for the purpose of refunding any bonds then outstanding which shall have been issued under the provisions of section 40-412, Idaho Code, including the payment of any redemption premium and any interest accrued or to accrue to the date of redemption of the bonds. The issuance of the bonds, the maturities and other details of them, the rights of the holders, and the rights, duties, and obligations of the board in respect of the bonds shall be governed by the provisions of this chapter insofar as they may be applicable.
Idaho Code § 40-414