Idaho Code § 58-304A

Upon forfeiture of a cottage site lease as provided in section 39-3610 [39-3636], Idaho Code, as amended, the department issuing the cottage site lease shall, as a condition of any new lease of such cottage site, collect from the new lessee an amount equal to all unpaid connection fees or charges, monthly rates, tolls or charges, and special benefits payments, as certified by the district to the department as unpaid by the cottage site lessee whose cottage site lease was forfeited. Any amounts so collected shall be immediately transmitted by the department collecting the same to the state treasurer to be placed in the revolving fund for water and sewer districts established in section 58-141A, Idaho Code, taking his receipt therefor in duplicate, filing one (1) with the state controller and the other receipt in the office of the department.