Idaho Code § 58-134
The state board of land commissioners may cooperate or join with the United States, any corporation the majority of whose capital stock is owned by the United States, and/or any county or counties of this state in any matter pertaining to the care, control and administration of any land now owned or hereafter acquired by the state, other than endowment lands received from the government of the United States, the United States, any corporation the majority of whose capital stock is owned by the United States, or county, and for such purposes may enter into contracts in writing with such public organization or organizations, as its or their officer or officers of board or boards, and the board of county commissioners of the several counties of the state are hereby authorized and empowered to make such donations of county-owned lands as above provided, and/or sell lands delinquent for taxes to the state for the amount of such delinquent taxes at date of such sale.
Idaho Code § 58-134