There is hereby created and established an independent public body corporate and politic to be known as the Idaho state building authority to carry out the provisions of this act. The authority is hereby constituted a public instrumentality exercising public and essential governmental functions, and the exercise by the authority of the powers conferred by this act shall be deemed and held to be the performance of an essential governmental function of the state. The authority shall not have the power to levy and collect taxes.
Idaho Code § 67-6403