Idaho Code § 40-2213

Except for the highways, bridges, public streets and public rights-of-way within the detached territory, none of the property, either real or personal, or any funds, materiel, supplies or equipment owned and under the control of the highway district from which the territory was detached shall be transferred to the newly organized highway district unless specifically authorized in writing by the highway district owning and controlling such property. However, the highway district organizing the new highway district may provide property, funds, personnel, materiel or services to the newly organized highway district in accordance with the provisions of section 67-2328, Idaho Code.